Tilintarkastusmenettelynä

Tilintarkastusmenettelynä refers to the process and methods employed by an auditor during an audit engagement. It encompasses the systematic gathering of audit evidence to form an opinion on the financial statements of an entity. This procedure is guided by auditing standards and regulations, which dictate the scope, nature, and timing of the audit work.

The core of tilintarkastusmenettelynä involves planning the audit, assessing risks of material misstatement, designing and performing audit procedures, and concluding on the findings. Planning involves understanding the client's business, its internal control environment, and identifying areas of higher risk. Risk assessment informs the auditor about where misstatements are more likely to occur.

Audit procedures are the specific actions taken to obtain evidence. These can include inspection of records and documents, observation of processes, external confirmations, recalculation, reperformance, and analytical procedures. The nature of these procedures depends on the assessed risk and the reliability of the evidence obtained. For instance, higher risk areas might require more extensive or independent evidence.

The auditor applies professional skepticism throughout the tilintarkastusmenettelynä, questioning the evidence obtained and critically evaluating its validity. The ultimate goal is to gather sufficient appropriate audit evidence to support the auditor's opinion, which is expressed in the audit report. This process ensures that financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.