Perusraporteissa

Perusraporteissa is a term used in Finnish, referring to a basic or fundamental report. It is a document submitted by an audited entity, such as a company or organization, to an auditor. The report outlines the results of an audit, highlighting any discrepancies, errors, or other issues that need attention.

In Finland, perusraporteissa is a regulatory requirement for certain organizations, including companies and non-profit organizations. The report typically contains an account of the audit process, including the auditor's findings and any recommendations for improvement. The purpose of the report is to provide stakeholders with a clear understanding of the organization's financial situation and any potential risks or liabilities.

Perusraporteissa is filed by the audited entity with the relevant authorities, such as the Finnish Tax Administration or the Trade Register. The report is usually required annually, and its content may vary depending on the organization's size and the type of audit performed. In addition to perusraporteissa, larger organizations may also be required to file a more detailed auditors' report, known as lausuntoraportti.

The content of a perusraporteissa typically includes an overview of the audit process, the auditor's opinions, and any recommendations for improvement. The report may also include financial statements, such as a balance sheet and income statement, as well as other relevant documentation. Overall, perusraporteissa plays an important role in ensuring the transparency and accountability of organizations in Finland.