Tilintarkastettavan

Tilintarkastettavan is a Finnish linguistic form used to refer to the auditable item or entity. It is the genitive singular form of tilintarkastettava, an adjective meaning "to be audited" or "auditable." In formal accounting, legal, and administrative language, tilintarkastettavan is used to connect the auditable subject to another noun, such as tilinpäätös or yritys, indicating ownership or relation.

Grammatical notes: The base tilintarkastettava is built from tilintarkastus (audit) and the suffix -ettava (able to, to be). The genitive singular form tilintarkastettavan marks possession or relation to another noun, for example tilintarkastettavan tilinpäätöksen (the financial statements of the auditable entity). As a participial adjective used as a noun phrase, it commonly appears in combinations describing the object of an audit.

Usage: Tilintarkastettavan is most often found in formal or legal texts dealing with audits, financial statements, and governance. It contrasts with tilintarkastettava (the entity or item that is to be audited) and tilintarkastaja (the auditor) and is a precise way to express the relationship between the auditable subject and the rest of the clause.

Examples:

- Tilintarkastettavan yrityksen tilinpäätös toimitetaan tilintarkastajille. (The financial statements of the auditable company are delivered to the auditors.)

- Lainsäädäntö asettaa vaatimuksia tilintarkastettavan julkishallinnon tilinpäätöksen tarkastukselle. (The law sets requirements for the audit of the auditable public administration’s financial statements.)

See also: tilintarkastus, tilintarkastaja, tilintarkastettavuus.