Auditoituja

Auditoituja is a Finnish grammatical form used to refer to items that have undergone external audit. It is the plural partitive form of the past participle auditoitu, derived from auditoida (to audit). In Finnish accounting and corporate reporting, the phrase auditoituja tilinpäätöksiä (audited financial statements) or auditoituja konsernitilinpäätöksiä refers to financial statements that have been examined by an external auditor and accompanied by an auditor's report. The term itself is not a separate legal concept; it is a descriptive grammatical form used in context to indicate that the documents have been subject to audit.

In practice, auditoituja tilinpäätöksiä appear in annual reports, regulatory filings, investor communications, and other documents where the reliability of the numbers is important. The audit is conducted by a licensed or authorized auditor in accordance with Finnish accounting standards and applicable law. In publicly listed companies or larger entities, audits aim to provide assurance that the statements give a true and fair view of the financial position and performance in accordance with the applicable framework (Finnish GAAP or IFRS, depending on the entity). The accompanying audit report states the auditor’s opinion and any reservations.

Because auditoituja is a grammatical form rather than a standalone technical term, its precise meaning depends on the noun it modifies. It is commonly used with financial statements or audit reports to signal that these documents have been audited.