revisionsunderlag

Revisionsunderlag is a Swedish term that denotes the documentation prepared or collected by an auditor during an audit to support the auditor’s work and final opinion. It typically comprises working papers, planning materials, evidence gathered from testing, calculations, reconciliations, confirmations from third parties, copies of relevant documents, and written communications with management and those charged with governance. The concept corresponds to the English terms audit working papers or audit file and is governed by applicable auditing standards.

The purpose of revisionsunderlag is to provide a clear, auditable record showing that audit procedures were planned and performed in accordance with professional standards, to demonstrate the basis for conclusions, and to enable supervision, quality control, and future audits. It also facilitates review by internal and external inspectors and by regulators.

Contents commonly included are planning memoranda and risk assessments; descriptions of the audit approach; evidence from tests of controls and substantive procedures; sample calculations, reconciliations, and valuations; external confirmations; copies of key documents; management representations; and correspondence with those charged with governance. The final audit report rests on this material.

Retention and access: Revisionsunderlag are typically retained for a defined period according to jurisdictional requirements and firm policies, and are treated as confidential, accessible to auditors, management, and regulators as permitted by law and professional standards.

Notes: The term is used primarily in Swedish practice and reflects the general concept of audit documentation in ISA-based frameworks. The quality and completeness of revisionsunderlag directly influence the credibility and defensibility of the audit opinion.