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/)

Management is responsible for the preparation of financial statements that give a true and fair view in accordance with International Financial Reporting Standards and the Jamaican Companies Act, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. (jnfunds.com)

We conducted our audit in accordance with International Standards on Auditing. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated and separate financial statements are free from material misstatement. (prosafe.com/AR2014/auditors-report/)

Those standards require that we comply with relevant ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial report is free from material misstatement. (Pinnacle Financial Statements, Volume 2 by Michael Berrington, Vik Bhandari)