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| Russian | English |
| в формате вопросы-ответы | in question and answer format (Alik-angel) |
| вопросы аудита, представляющие интерес для управления аудируемым лицом | audit matters of governance interest (Maxim Prokofiev) |
| значимые вопросы аудита | significant audit issues (marlasinger) |
| Комитет по налоговым вопросам Организации по экономическому сотрудничеству и развитию | OECD's Committee on Fiscal Affairs (oecd.org VIII) |
| Координатор по вопросам обучения и повышения квалификации | Learning & Development Coordinator (Guca) |
| Меморандум по основным вопросам аудиторской проверки | audit highlights memorandum (There is often no audit highlights memorandum or if a memorandum is prepared it will only list outstanding points that tend to be of an accounting nature. An audit highlights memorandum is effectively a summary of the audit. It should record the results of the audit tests in all the key areas identified at the planning stage. In addition any problems or outstanding points should also be listed. Preparation of the memorandum is a good discipline for the senior and manager as it helps ensure that all key areas identified at the planning stage have been addressed. If the audit highlights memorandum is properly drafted it will save partner time at the review stage as the partner will be able to review the file selectively concentrating on key and problem areas. Mishonok) |
| неразрешимый вопрос | deadlock (Alik-angel) |
| Отдел Расследований и консультаций по урегулированию спорных вопросов | Fraud Investigation & Dispute Services (norbek rakhimov) |
| экологические вопросы | environmental matters |