Revisorn

Revisorn is the auditor, a professional who examines an organization’s financial records and internal controls to determine whether the financial statements give a true and fair view and comply with applicable accounting standards and laws. The function can be external, auditing annual accounts and issuing an audit opinion, or internal, evaluating risk management, internal controls, and operational effectiveness within the organization. In many jurisdictions, the external revisors are appointed under statutory or corporate governance rules and operate under recognized auditing standards.

Core duties include planning the audit, obtaining sufficient evidence through testing of transactions and balances, assessing significant risks, evaluating internal control systems, and identifying material misstatements or noncompliance with laws and contracts. The revisorn assesses whether disclosures in the financial statements are adequate and present a faithful representation of the entity’s financial position, results, and cash flows. Findings are communicated in an audit report to the governing body, shareholders, or regulators, and may include recommendations for improvements or notes on limitations in scope or areas of concern.

Independence and professional standards are central to the role. Revisor work typically follows national or international auditing standards (for example, ISA or their local equivalents), and revisornes are expected to avoid conflicts of interest and maintain professional skepticism throughout the engagement. Qualifications and titles for revision professionals vary by country, with some jurisdictions requiring licensing, certification, or membership in professional bodies. The revisorn’s work is aimed at enhancing financial transparency, accountability, and governance within organizations.