"19/4" . . . . "4" . . "Br\u00E1n\u00ED-li pr\u00E1vn\u00ED nebo jin\u00E1 p\u0159ek\u00E1\u017Eka p\u0159ed\u00E1n\u00ED dokumentace k auditu ze t\u0159et\u00ED zem\u011B auditorovi skupiny, mus\u00ED dokumentace, kterou uchov\u00E1v\u00E1 auditor skupiny, obsahovat d\u016Fkazn\u00ED prost\u0159edek, \u017Ee provedl n\u00E1le\u017Eit\u00E9 \u00FAkony, aby k dokumentaci k auditu z\u00EDskal p\u0159\u00EDstup, a v p\u0159\u00EDpad\u011B jin\u00FDch ne\u017E pr\u00E1vn\u00EDch p\u0159ek\u00E1\u017Eek vypl\u00FDvaj\u00EDc\u00EDch z pr\u00E1vn\u00EDch p\u0159edpis\u016F p\u0159\u00EDslu\u0161n\u00E9 zem\u011B d\u016Fkazn\u00ED prost\u0159edek o takov\u00E9 p\u0159ek\u00E1\u017Ece." .