revisionsstandarder
Revisionsstandarder are normative guidelines that govern how audits of financial statements are conducted. They provide requirements and guidance for planning, performing, and reporting an audit in order to obtain reasonable assurance and to enhance the reliability, transparency, and usefulness of financial reporting.
Revisionsstandarder are issued by professional bodies and national authorities responsible for auditing standards. While many jurisdictions
The standards cover a range of topics essential to an audit, including independence and ethical requirements,
Relation to international standards
National revisionsstandarder are commonly aligned with or derived from the International Standards on Auditing (ISA) issued
Revisionsstandarder seek to ensure consistency, comparability, and trust in financial information. By establishing standardized procedures and