Revisorer

Revisorer are professionals who examine and evaluate the financial statements and related information of organizations to provide independent assurance about their accuracy, reliability and compliance with applicable laws and standards. Their objective is to reduce information asymmetries and support sound decision-making by owners, investors, regulators and other stakeholders.

Revisorer can work in several roles. External revisorer audit the financial statements of companies and organizations, offering an independent opinion to shareholders and lenders. Internal revisorer are employed within an organization to assess risk management, internal controls, governance processes and operational efficiency. In the public sector, government revisorer conduct performance audits or financial audits of programs to promote accountability and value for money.

Revisorer follow professional standards and ethical rules that emphasize independence, integrity, objectivity and confidentiality. They apply risk-based approaches, use evidence gathering, and rely on audit procedures to test assertions in financial reporting and operations. Independence from clients is a core requirement to avoid conflicts of interest.

Qualification typically requires higher education in accounting, finance or economics, plus professional certification and licensing in the relevant jurisdiction (for example chartered or certified accountant designations). Revisorer maintain competence through continuing professional development and adhere to a code of ethics set by national or international bodies. Their work is regulated by professional associations and, in many countries, by public authorities.

Although the term and the precise role vary by country, the profession shares a common aim: to provide credible, objective evaluation of financial information and governance processes, thereby contributing to transparency, accountability and trust in organizations and markets.