Auditteja

Auditteja refers to the Finnish term for "audits," which are systematic evaluations of an organization’s financial records, processes, or compliance with regulations. In Finland, audits are conducted to ensure transparency, accountability, and adherence to legal and accounting standards. They are commonly performed by external auditors, such as certified public accountants (KHT or KHTA in Finnish), or internal audit teams within organizations.

Financial audits are the most common type, focusing on verifying the accuracy of financial statements and ensuring compliance with laws like the Finnish Companies Act (*Yrityslaki*). Tax audits (*verotarkastus*) are carried out by the Finnish Tax Administration (*Verohallinto*) to confirm tax obligations, while operational audits assess efficiency and risk management. Environmental and social audits may also be required for companies operating under sustainability regulations.

The Finnish Audit Act (*Tarkastuslaki*) governs audit practices, mandating independence and professional standards for auditors. Publicly traded companies and large enterprises are legally required to undergo annual audits, while smaller businesses may opt for voluntary assessments. Audits help mitigate financial risks, improve governance, and build trust with stakeholders, including investors and regulators.

In recent years, digitalization has influenced audit practices in Finland, with increased use of data analytics and remote auditing tools. The Finnish Institute of Chartered Accountants (*Suomen KHT-liitto*) plays a key role in setting ethical guidelines and professional development for auditors. Compliance with international standards, such as those from the International Auditing and Assurance Standards Board (IAASB), further strengthens the credibility of Finnish audit practices.