tilintarkastajissa

Tilintarkastajissa is the inessive plural form of tilintarkastaja in Finnish, and is used in sentences to refer to the group of auditors in a particular context, such as within organizations or the auditing profession. The term is commonly encountered when discussing external or internal auditors and their work.

Auditors perform independent examinations of financial statements and related information. External auditors provide statutory assurance on whether financial statements give a true and fair view in accordance with applicable accounting standards. Internal auditors evaluate a company’s internal controls, risk management, and governance processes to improve efficiency and compliance. Both roles require professional judgment, evidence gathering, and communication of findings to management or boards.

The activity is regulated by national law and professional standards. In Finland, auditing is governed by relevant legislation and overseen by supervisory authorities, with auditors adhering to independence and ethics rules. Auditing standards are typically aligned with international frameworks, such as the International Standards on Auditing, and supplemented by Finnish guidance and public-sector or corporate practice as appropriate. Qualifications usually involve higher education in economics or business, practical training, and ongoing continuing professional development.

The audit landscape includes large international firms and smaller local practices, as well as internal audit departments within organizations. Auditors work with audit committees and management to form and report opinions on financial statements, internal controls, and risk. While audits provide reasonable assurance, they are not guarantees against all misstatements or fraud, and their conclusions depend on available evidence and scope.