Tarkastuslähteet
Tarkastuslähteet refers to the sources of information used during an audit or inspection process. These sources are crucial for gathering evidence to support the auditor's conclusions and to ensure the accuracy and completeness of the examination. The nature and types of tarkastuslähteet can vary significantly depending on the specific audit or inspection being conducted, whether it is financial, operational, or compliance-related.
Common tarkastuslähteet include financial records such as ledgers, invoices, bank statements, and payroll data. Operational audits