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
The revisionsprocess typically includes planning and risk assessment, gathering and evaluating evidence, testing of controls and
Standards and regulation play a central role in revisionsarbete. External audits usually follow international or national
The result of revisionsarbete supports financial reporting integrity, strengthens governance, and helps organizations identify improvements in