The company should avoid a situation where the board of directors made the decision on product value, and the auditor argues that it is wrong. In order to do this you should in advance go through the assessment with the auditor. From the point of view of the Finnish Accounting everything should be based on concrete facts. If you present an assessment to the auditor, he or she will be asking on what it is based. You must have a cler explanation for every value. This is significant also for taxation checking.