revisionserklæring

Revisionserklæring is a formal declaration issued by an independent auditor that accompanies a company's annual financial statements. It states the auditor's opinion on whether the financial statements present a true and fair view of the company's financial position and performance for the reporting period and whether they have been prepared in accordance with applicable accounting standards and legal requirements. The revisionserklæring is intended to provide users, such as investors, lenders and regulators, with an objective assessment of the reliability of the financial statements.

The document is prepared after conducting an audit of the financial statements and related evidence. It is signed by the auditor or the audit firm and is dated to reflect the period covered by the statements. The content typically includes the auditor's opinion (for example unqualified/clean, qualified, adverse, or disclaimer), a statement of the audit scope and the standards followed, the responsibilities of management and of the auditor, and any material matters disclosed or highlighted by the audit (such as material uncertainties or emphasis of matter).

Some jurisdictions require a description of identified misstatements that remain unresolved. The term and format can vary by jurisdiction. In Nordic countries, the term revisionserklæring is common and the exact requirements are defined by national company and accounting laws and auditing standards. The revisionserklæring does not guarantee accuracy beyond the audit's scope; it expresses the auditor's opinion based on evidence obtained and the procedures performed.