DETAIL OF CLASSIFICATION ITEM

Classification: Classification of Products ver. 2008 (CZ-CPA)

Abbreviation: CZ-CPA_KL Version: 1 Validity: 01.01.2008 - 09.09.9999 Family: Products

Language version: EN

Classification level: 6

Item: 692010 - Financial auditing services

Item's explanatory note:

This subcategory includes:
- examination services of accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to whether financial statements of the organisation present fairly its position as at a given date and results of its operations for the period ending on that date, in accordance with generally accepted accounting principles

This subcategory excludes:
- accounting review services, see 69.20.21
- managements audits, see 70.22.11

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Correspondences:
Classification of Products ver. 2008 (CZ-CPA) - level 5 - Category	69201	Financial auditing services