auditeerimisaruannete

Auditeerimisaruannete are formal documents issued by qualified auditors after completing an audit engagement. They summarize the auditor’s work, express the auditor’s opinion on whether the financial statements (or other subject matter) present a true and fair view in accordance with the applicable financial reporting framework, and describe the scope and methodology of the audit. The reports are intended to provide assurance to users such as management, the board or those charged with governance, shareholders, investors, and regulators.

A typical auditeerimisaruannete includes information about the responsibility of management and those charged with governance, the auditor’s own responsibility, and the basis for the opinion (including adherence to auditing standards and the auditor’s independence). It also presents the auditor’s opinion and, if needed, emphasis of matter or other matter paragraphs. The report is usually dated and signed by the auditor or the auditing firm.

Auditeerimisaruannete can be issued for statutory audits required by law, most commonly for financial statements of companies and other entities, as well as for compliance or subject-matter audits. They may accompany financial statements submitted to regulators, lenders, or investors, and in some jurisdictions, are filed or published together with the financial statements.

Opinions expressed in auditeerimisaruannete may be unqualified (clean), qualified, adverse, or a disclaimer of opinion, depending on whether the financial statements are fair and in accordance with the relevant framework and whether any limitations or misstatements are material. The reports contribute to accountability and informed decision-making by stakeholders.