revisorregler

Revisorregler is a term used to describe the set of rules, standards, and laws that govern professional auditors within a jurisdiction. The rules cover the qualifications needed to become an auditor, ethical obligations, independence, and the conduct of audit engagements. They are designed to assure the competence, objectivity, and reliability of financial reporting.

Key components typically found in revisorregler include licensing and certification requirements for auditors, ethical guidelines (including independence, integrity, confidentiality, and avoidance of conflicts of interest), and the auditing standards that guide how audits are planned, executed, and documented. They also encompass quality control obligations for auditing firms, such as internal reviews and supervision, as well as requirements for engagement letters, risk assessment, evidence gathering, and audit reporting.

Oversight and enforcement are administered by professional bodies and regulatory authorities. These bodies set additional rules for ongoing professional education, practice reviews, and disciplinary processes. Sanctions for violations can range from remedial actions and fines to suspension or revocation of the right to practice.

International context often influences revisorregler. Many jurisdictions align with international standards such as the International Standards on Auditing (ISA) and the International Ethics Standards Board for Accountants (IESBA), while maintaining national adaptations to reflect local legal and economic conditions. In some regions, statutory audit requirements for certain entities are further shaped by national laws and European Union regulations or other regional frameworks.

Overall, revisorregler aim to promote high-quality audits, protect investors and the public, and maintain trust in financial information.