Revisjonsmiljøer

Revisjonsmiljøer, often translated as "audit environments" or "review environments," refers to the specific settings and conditions under which an audit or review of financial statements or other records takes place. These environments are crucial for ensuring the integrity, independence, and effectiveness of the auditing process. A well-defined revisionmiljø is characterized by several key elements.

Firstly, it encompasses the physical workspace provided to the auditors. This space should be secure, private, and equipped with necessary facilities like desks, chairs, and access to power outlets. Secondly, it includes the availability of relevant documentation and information. Auditors require timely and complete access to financial records, supporting documents, and any other information deemed necessary for their examination. This also extends to access to key personnel within the organization being audited, allowing for interviews and clarification of information.

Furthermore, the revisionmiljø dictates the level of cooperation and transparency expected from the auditee. A conducive environment fosters open communication and a willingness to address auditor queries promptly. Ethical considerations are also paramount, ensuring that auditors are not subjected to undue pressure or influence that could compromise their professional judgment. Ultimately, a properly established revisionmiljø supports the auditor's ability to gather sufficient appropriate audit evidence and form an independent opinion.