tilintarkastuskertomuksellista

Tilintarkastuskertomus, often referred to by its Finnish term "tilintarkastuskertomuksellista," is a document produced by an independent auditor (tilintarkastaja) after examining the financial statements of a company or organization. This report provides an opinion on whether the financial statements present a true and fair view of the entity's financial position, performance, and cash flows in accordance with applicable accounting standards.

The primary purpose of the tilintarkastuskertomus is to enhance the credibility of the financial statements for stakeholders such as shareholders, creditors, and the public. It assures them that an independent professional has reviewed the financial information and found it to be reliable. The report typically includes a statement of the auditor's responsibilities, the scope of the audit, and the auditor's conclusion.

There are generally two types of audit opinions: an unqualified opinion, which is given when the auditor finds no material misstatements, and a qualified opinion, which is issued if there are specific concerns that do not affect the overall fairness of the statements but warrant a note. In more severe cases, an adverse opinion or a disclaimer of opinion may be issued. The tilintarkastuskertomus is a crucial element of corporate governance and financial transparency.