Revisionsarbete

Revisionsarbete, or audit work, refers to the activities involved in examining and evaluating an organization’s financial statements, internal controls, and compliance with applicable laws and regulations. It can be conducted as external auditing, internal auditing, or both, and aims to provide independent assurance about the reliability of information and the effectiveness of governance processes.

External revisions focus on the accuracy and fairness of financial reporting, as well as the organization’s compliance with accounting standards and statutory requirements. Internal revisions, conducted by an organization’s own audit function or an outsourced internal audit team, concentrate on risk management, internal controls, governance processes, and operational efficiency. In both cases, the work is guided by professional standards and the expectations of stakeholders such as owners, boards, and regulators.

The revisionsprocess typically includes planning and risk assessment, gathering and evaluating evidence, testing of controls and transactions, documentation, and forming an opinion or conclusion. The outcome is often a revisionsberättelse (audit report) or an internal audit report, which may contain findings, recommendations, and management responses. Materiality and sampling methods are commonly used to determine the scope and depth of testing.

Standards and regulation play a central role in revisionsarbete. External audits usually follow international or national auditing standards and are subject to oversight by auditing authorities. Internal audits follow professional practice standards that emphasize independence, objectivity, and risk-based assessment.

The result of revisionsarbete supports financial reporting integrity, strengthens governance, and helps organizations identify improvements in control environments, risk management, and compliance. The work is fundamental for stakeholders making informed decisions about the organization.