Definicija: z njim revizor oceni, da računovodski izkazi resnično in pošteno prikazujejo finančno stanje in poslovni izid

Definicija: when the Auditor concludes that the Financial Statements give a true and fair view in accordance with the financial reporting framework used for the preparation and presentation of the Financial Statements

Definicija: z njim revizor oceni, da računovodski izkazi resnično in pošteno prikazujejo finančno stanje in poslovni izid

Definicija: when the Auditor concludes that the Financial Statements give a true and fair view in accordance with the financial reporting framework used for the preparation and presentation of the Financial Statements