Revisjonsmappen

Revisjonsmappen, often translated as audit file or working papers, refers to the documentation prepared by an auditor to support their audit opinion. This comprehensive collection of evidence and analyses is crucial for demonstrating that the audit was conducted in accordance with auditing standards and that sufficient appropriate audit evidence was obtained. The revisjonsmappen serves as a record of the work performed, the procedures undertaken, the data reviewed, and the conclusions reached by the auditor.

The contents of a revisjonsmappen can vary depending on the scope and complexity of the audit engagement, but typically include items such as audit programs, trial balances, journal entries, confirmations from third parties, analytical procedures, management representations, and any significant accounting policies or estimates. It also documents any disagreements or issues encountered during the audit and how they were resolved.

The revisjonsmappen is a critical tool for quality control and peer review within the audit profession. It allows for the review of audit work by supervisors, managers, and partners within the audit firm, ensuring the quality and accuracy of the audit. Furthermore, it is essential for regulatory inspections and for legal purposes, providing a defense of the auditor's work if challenged. The specific requirements for the content and retention of a revisjonsmappen are often dictated by professional auditing standards and relevant laws and regulations.