rekontrollitavust
Rekontrollitavust is a term that refers to the concept of re-auditability or the ability to perform a secondary examination of an existing audit or a set of financial records. It is a crucial aspect of ensuring transparency, accuracy, and accountability within an organization's financial reporting processes. The principle of rekontrollitavust implies that the original audit trail, including all supporting documents, methodologies, and conclusions, should be preserved and accessible for future review.
This concept is particularly important in regulatory environments where compliance with accounting standards and laws is
Effective rekontrollitavust relies on robust record-keeping practices, clear documentation of audit procedures, and the maintenance of