revisorfirma

A revisorfirma, or audit firm, is a professional services company that provides independent auditing, accounting, tax, and advisory services to businesses, non profit organizations, and government entities. The core function is to perform audits of financial statements to provide assurance about their accuracy, reliability, and fairness of presentation to stakeholders such as investors, lenders, and regulators. In addition to statutory audits, a revisorfirma may offer internal audits, interim reviews, and various assurance engagements, as well as bookkeeping, payroll, tax compliance, and advisory services related to governance, risk management, and internal controls.

Services commonly offered include statutory audits of annual accounts and financial statements, internal and operational audits, risk assessment, tax planning and compliance, accounting outsourcing, and consultancy on processes, controls, and information systems. Many firms are part of international networks, while others are independent local practices. Firms employ licensed auditors who must maintain independence from clients to preserve objectivity and meet professional ethics and quality requirements.

Regulation and standards: audit firms operate under national laws and professional standards that govern audits, with rules on independence, ethics, and quality control. Auditing standards may be based on international standards or local equivalents, and firms must stay current with changes in financial reporting frameworks such as IFRS or local GAAP.

Clients and scope: revisorfirmas serve publicly listed companies, private companies, not-for-profits, and public sector entities, across various industries. The term is commonly used in Swedish and Norwegian contexts to denote firms performing independent examinations and related services.