non-practitioner

non-practitioner
nepraktikuojantis asmuo statusas Aprobuotas sritis auditas apibrėžtis Fizinis asmuo, turintis pakankamai finansinių ataskaitų rinkinio ir konsoliduotųjų finansinių ataskaitų rinkinio audito ir (arba) su šių rinkinių auditu susijusių žinių, kuris mažiausiai trejus metus iki jo darbo pradžios Audito ir apskaitos tarnyboje ir (arba) iki jo paskyrimo Audito kokybės kontrolės komiteto pirmininku tenkino visus šiuos reikalavimus: 1) neatliko finansinių ataskaitų rinkinio ir konsoliduotųjų finansinių ataskaitų rinkinio audito ir nedirbo audito įmonėje; 2) nebuvo audito įmonės dalyvis ir (arba) neturėjo įtakos audito įmonės valdymui; 3) nedirbo Lietuvos auditorių rūmuose. atitikmenys: angl. non-practitioner šaltinis Lietuvos Respublikos audito įstatymo pakeitimo įstatymas (Žin., 2008, Nr. 82-3233)

Lithuanian dictionary (lietuvių žodynas). 2015.

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