Q

qualification − îãîâîðêà; îãðàíè÷åíèå

qualified opinion – àóäèòîðñêîå çàêëþ÷åíèå ñ îãîâîðêàìè, óñëîâíîå ïîçèòèâíîå ìíåíèå/çàêëþ÷åíèå àóäèòîðà

qualifying assets − êâàëèôèöèðóåìûå àêòèâû

qualify the (auditor’s) opinion − äàòü çàêëþ÷åíèå ñ îãîâîðêàìè

quantity – êîëè÷åñòâî

quarterly − åæåêâàðòàëüíî, ðàç â òðè ìåñÿöà