auditeeritavate

Auditeeritavate is an Estonian term used in audit practice to denote the subjects of an audit—the entities, processes, or data that are examined by auditors. It is the plural genitive form of the adjective noun auditeeritav and is commonly used to refer to the group of entities that are within the scope of an audit. Audit literature and regulatory documents may use auditeeritavate to describe who must be reviewed, tested, or reported on during the audit process.

In practice, the auditeeritavate scope is defined during planning and determines which organizational units, processes, controls, or data will be evaluated. Auditors gather evidence from the activities and records of the auditeeritavate to form conclusions about compliance, effectiveness, and reliability against applicable criteria, such as standards, laws, or internal policies. The relationship between auditors and the auditeeritavate includes information requests, access to records, interviews, and walkthroughs, all conducted with professional standards in mind.

Auditeeritavate have rights and responsibilities within the audit engagement. They generally have the right to be informed about the audit scope, objectives, and findings, and to receive timely communication about issues identified. They are obliged to provide access to relevant records, ensure data accuracy, and implement corrective actions as recommended, where appropriate. The concept is central to both internal audits within organizations and external audits conducted by independent bodies.