erikoistilintarkastuksiin

Erikoistilintarkastuksiin, or special audits, are examinations of financial statements conducted for specific purposes beyond the routine annual audit. These audits are typically requested when there are particular concerns or needs that the standard audit process does not fully address. They can be initiated by various stakeholders, including shareholders, creditors, regulatory bodies, or management itself.

The scope and objectives of a special audit are defined by the requesting party and can vary significantly. For instance, a special audit might be commissioned to investigate suspected fraud or financial irregularities, assess the value of a business for a merger or acquisition, or examine compliance with specific contractual obligations. The auditor's role in a special audit is to gather evidence related to the defined objectives and report their findings.

Compared to a regular audit, which aims to provide an opinion on the overall fairness of financial statements, a special audit is focused and tailored. It delves deeper into specific areas and may employ a wider range of investigative techniques. The outcome of a special audit is a report detailing the findings, which can then be used for decision-making, legal proceedings, or remedial actions. The independence and objectivity of the auditor are crucial for the credibility of any special audit. These audits are essential tools for maintaining transparency and accountability in financial reporting when standard procedures are insufficient.