Русско-англо-русский юридический словарь

audited entity. The entity whose financial statements are subject to audit by the audit firm. (APB [Auditing Practices Board] Ethical Standards, Glossary of Terms, frc.org.uk)

Today the Competition Commission has come up with reform proposals which it hopes will end the alleged complacency in audits by forcing big companies (those colossi in the FTSE 100 index and middling ones of the FTSE 250) to hold competitions or tenders every five years to appoint an audit firm. (BBC News)