tilintarkastettuja

Tilintarkastettuja is a Finnish term describing financial statements, reports, or entities that have undergone an official audit. It is the plural partitive form of tilintarkastettu, meaning “audited” or “subject to audit.” In practice, tilintarkastettuja is used to indicate that the item has been examined by a licensed tilintarkastaja (auditor) or an auditing firm, and that an audit report has been issued.

Typical usage appears in corporate and regulatory language. For example, tilintarkastettuja tilinpäätöksiä refers to audited financial statements, while tilintarkastettuja tilinpäätöksiä koskevat tiedot denote information pertaining to those audited statements. The term signals reliability and compliance with generally accepted accounting standards as verified by an auditor.

Legal and regulatory context in Finland governs when audits are required. Many companies, particularly osakeyhtiöt (limited liability companies) meeting size or criterion thresholds, must be audited by an tilintarkastaja or an approved audit firm. After the audit, a formal audit report (tilintarkastuskertomus) is produced and attached to the financial statements or filed with authorities. Smaller entities may be exempt from a statutory audit or may undergo a lighter review instead.

Etymology and related terms: tilintarkastettuja is derived from tilintarkastus (audit) and the passive participle tilintarkastettu, used with nouns in the partitive case. Related concepts include tilintarkastaja (auditor), tilintarkastus (the act of auditing), and tilintarkastuslaki (the auditing law).

See also tilintarkastaja, tilinpäätös, the Finnish Auditing Act, and the concept of statutory vs. internal audits.