Tarkastuslausunto

Tarkastuslausunto, often translated as auditor's report or audit opinion, is a formal statement issued by an independent auditor following the examination of financial statements. This statement expresses the auditor's professional opinion on whether the financial statements are presented fairly, in all material respects, in accordance with a specified financial reporting framework, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).

The tarkastuslausunto is a crucial document for stakeholders, including investors, creditors, and regulatory bodies, as it provides an assurance of the reliability and accuracy of the financial information. The auditor's opinion can be unqualified (clean), qualified, adverse, or a disclaimer of opinion, depending on the findings of the audit. An unqualified opinion signifies that the financial statements are free from material misstatement. A qualified opinion indicates that while the financial statements are generally fair, there are specific issues or limitations. An adverse opinion means the financial statements are materially misstated and do not present a true and fair view. A disclaimer of opinion is issued when the auditor is unable to obtain sufficient appropriate audit evidence to form an opinion. The tarkastuslausunto plays a vital role in corporate governance and market confidence.