tilintarkastusaikaiset

Tilintarkastusaikaiset is a Finnish attributive adjective meaning audit-related or pertaining to the audit period. It describes things that occur during, or are connected with, an audit process or period. The form tilintarkastusaikaiset is used when referring to plural nouns; the singular form is tilintarkastusaikainen.

The word is formed from tilintarkastus (audit) and aikainen (time-related). In Finnish, compounds of this type are common in formal language to express a time-bound relation to a process. When it modifies a noun, tilintarkastusaikaiset agrees with the noun in number and case; examples include tilintarkastusaikaiset raportit, tilintarkastusaikaiset tiedot, tilintarkastusaikaiset velvoitteet.

Usage and context: tilintarkastusaikaiset is frequently found in financial reporting, compliance documents, regulatory filings, and internal audit communications. It helps distinguish items or obligations that are specifically tied to the audit period from those outside of it. It is distinct from a broader formulation like tilintarkastukseen liittyvä, which simply signals a relation to auditing without emphasizing a particular time frame.

Examples: tilintarkastusaikaiset lausunnot (audit-period statements), tilintarkastusaikaiset tiedot (audit-period data), tilintarkastusaikaiset muutokset (audit-period changes). The term is primarily stylistic and functional in formal Finnish, conveying a concrete temporal link to an audit event or window.

See also: tilintarkastus, tilintarkastaja, tilintarkastuslaki.