Tilintarkastajain

Tilintarkastajain is a Finnish term that translates to "auditors" in English. It refers to individuals or firms that are authorized to conduct audits of financial statements. In Finland, the profession of auditor is regulated, and specific qualifications and licensing requirements must be met to practice as a tilintarkastaja.

The primary role of a tilintarkastaja is to examine the financial records and statements of an organization to ensure their accuracy, completeness, and compliance with relevant accounting standards and laws. This process provides assurance to stakeholders, such as shareholders, creditors, and the public, that the financial information presented is reliable. Audits help to detect errors, fraud, and other irregularities, thereby contributing to the transparency and integrity of financial reporting.

Organizations in Finland, depending on their size and legal form, are often legally required to have their financial statements audited by a licensed tilintarkastaja. This includes publicly traded companies, large private companies, and certain non-profit organizations. The auditor's opinion on the financial statements is typically included in the annual report.

The Finnish Chamber of Commerce (Keskuskauppakamari) plays a significant role in the regulation and supervision of auditors in Finland. It maintains a register of authorized auditors and oversees their professional conduct. The profession is guided by principles of independence, objectivity, and professional skepticism to maintain public trust.