auditoituja
Auditoituja is a Finnish grammatical form used to refer to items that have undergone external audit. It is the plural partitive form of the past participle auditoitu, derived from auditoida (to audit). In Finnish accounting and corporate reporting, the phrase auditoituja tilinpäätöksiä (audited financial statements) or auditoituja konsernitilinpäätöksiä refers to financial statements that have been examined by an external auditor and accompanied by an auditor's report. The term itself is not a separate legal concept; it is a descriptive grammatical form used in context to indicate that the documents have been subject to audit.
In practice, auditoituja tilinpäätöksiä appear in annual reports, regulatory filings, investor communications, and other documents where
Because auditoituja is a grammatical form rather than a standalone technical term, its precise meaning depends