Tilintarkastustulos

Tilintarkastustulos refers to the outcome or result of an audit performed on a company's financial statements. A tilintarkastaja, or auditor, conducts this examination to provide an independent opinion on whether the financial statements present a true and fair view of the company's financial position and performance.

The tilintarkastustulos is typically communicated in an auditor's report, which is attached to the financial statements. The most common outcome is an unqualified or clean opinion, meaning the auditor found no material misstatements and the statements comply with applicable accounting standards. This is the most favorable result for the company, indicating that its financial reporting is reliable.

However, there are other possible tilintarkastustulos. A qualified opinion is issued if the auditor finds a material misstatement, but it is not pervasive enough to warrant a disclaimer of opinion. An adverse opinion is given when the financial statements contain material and pervasive misstatements, meaning they do not present a true and fair view. Finally, a disclaimer of opinion is issued when the auditor is unable to obtain sufficient appropriate audit evidence to form an opinion, often due to significant scope limitations. The specific tilintarkastustulos significantly impacts stakeholders' trust in the company's financial information.