Auditeeritud

Auditeeritud is an Estonian adjective meaning that something has undergone an audit by an independent auditor. It is most commonly used to describe financial statements or reports that have been examined for accuracy and compliance with applicable financial reporting standards. The form is derived from the verb auditeerida, to audit.

In practice, auditeeritud finantsaruanded are financial statements accompanied by an auditor’s report. The auditor provides an independent opinion on whether the statements present fairly, in all material respects, the financial position, results, and cash flows in accordance with the relevant accounting framework. The audit aims to offer assurance beyond that of a simple review, and the statements are considered more reliable by investors, lenders, and other stakeholders.

Auditeeritud statements are often contrasted with kontrollitud or reviewed statements, which involve limited assurance and a narrower scope. Whether an audit is required depends on legal thresholds, company form, and public interest, and is governed by Estonian accounting and auditing regulations. The term is commonly used in annual reports, corporate communications, and financial documentation to signal that an external, independent examination has taken place. Related terms include auditeerimine (the act of auditing), auditeerija (auditor), and auditeerimisaruanne (audit report).