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.

Scope and origin

Revisionsstandarder are issued by professional bodies and national authorities responsible for auditing standards. While many jurisdictions rely on internationally recognized frameworks, national revisionsstandarder are often adapted to reflect local law, regulation, and business practice. In practice, auditors may apply a framework that integrates international standards with domestic requirements.

Core topics

The standards cover a range of topics essential to an audit, including independence and ethical requirements, professional skepticism, risk assessment and response, planning and program design, evidence gathering and testing, materiality, documentation, and internal controls. They also address communication with management and the audit committee, audit reporting, and ongoing quality control within audit firms. The aim is to provide clear expectations for auditors and to guide consistent audit work across entities and periods.

Relation to international standards

National revisionsstandarder are commonly aligned with or derived from the International Standards on Auditing (ISA) issued by the IAASB. Adoption may involve translation, adaptation, or supplementation to fit domestic legal frameworks and market needs, ensuring that audits meet both international best practices and local regulatory requirements.

Purpose and impact

Revisionsstandarder seek to ensure consistency, comparability, and trust in financial information. By establishing standardized procedures and reporting, they support investor protection, stakeholder confidence, and the overall integrity of the audit process. They are periodically revised to reflect changes in accounting standards, technology, and regulatory expectations.