auditkeskustelussa

Auditkeskustelussa refers to the discussion or dialogue that takes place between audit professionals and the auditee during the audit process. It is a critical phase in which auditors present preliminary findings, gather explanations from management, and clarify any uncertainties or discrepancies identified in the audit evidence. The term is widely used in Finnish accounting and auditing literature and aligns with international auditing standards on communication and testing.

The auditkeskustelu typically occurs after the fieldwork is complete and before the auditor finalises the audit report. Its objectives are to validate the data collected, to provide the auditee an opportunity to correct or contextualise information, and to reduce the risk of audit opinion distortions. Auditors may ask detailed questions about transaction timing, internal control weaknesses or significant estimates, and they record the responses in the audit working papers for reference during the report issuance.

Effective auditkeskustelussa fosters transparency and trust. Management gains insight into auditor concerns, while auditors obtain a more accurate representation of the entity's financial position. The discussion also serves as a learning tool for the auditee, highlighting control gaps and improvement opportunities. In many jurisdictions, including Finland, regulations require that auditkeskustelussa result in a documented management response, ensuring that any identified issues are formally addressed before the audit conclusion.