Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Communicating pertinent observations with the external auditors and audit committee about accounting policies and policy decisions (including accounting decisions for discretionary items and off-balance sheet transactions), specific components of the financial reporting process, and unusual or complex financial transactions and events (e.g., related-party transactions, mergers and acquisitions, joint ventures, and partnership transactions). [..]
Avots: Practice Advisory 1000-1: Internal Audit Charter