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Audit – independent review of annual financial statements , consolidated annual financial reports and other information relating thereto, of the audited entity for the auditor to express a professional opinion on their compliance, in all significant aspects, to the requirements set out in these reports

Auditor – an individual who holds a certificate of qualification of the auditor ;

Association of auditors – voluntary formation, independent, freestanding , self-management, created by the free will of auditors , audit firms and individual entrepreneurs auditors , associated on the bases of a community of professional interests to exercise joint civil rights , economic and social , and is not intended for profit ;

Auditor Qualification Certificate – document issued in the manner established by present Law , confirming the professional qualification of auditor ;

Code of Ethics – Code of Ethics for Professional Accountants issued by the Board of International Auditing Standards and Insurance ;

Audited entity – entity, including its subdivisions , whose annual financial reports , annual consolidated financial statements and / or other related information are audited ;