Русско-англо-русский юридический словарь

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. (Independent Auditor’s Report for Pan American Silver Corp. by Deloitte, http://panamericansilver.com/annualreport2014/financial-statements/independent-auditors-report/)