tilintarkastuskertomuksensa

Tilintarkastuskertomus is a Finnish term that translates to "audit report" in English. It is a formal document prepared by an independent auditor, known as a tilintarkastaja, after examining the financial statements of a company or organization. The primary purpose of the audit report is to provide an independent opinion on whether the financial statements present a true and fair view of the entity's financial position, performance, and cash flows.

The report typically includes a statement of the auditor's responsibilities, the scope of the audit, and the basis for the auditor's opinion. Auditors follow generally accepted auditing standards when conducting their examinations. The audit involves reviewing accounting records, performing analytical procedures, and obtaining sufficient appropriate audit evidence to support their conclusions.

A tilintarkastuskertomus can result in different types of opinions. An unmodified or clean opinion signifies that the financial statements are presented fairly in all material respects. A qualified opinion is issued when the auditor finds material misstatements that are not pervasive, or if they are unable to obtain sufficient appropriate audit evidence. An adverse opinion is given when misstatements are both material and pervasive, meaning the financial statements are not presented fairly. A disclaimer of opinion is issued when the auditor is unable to form an opinion due to significant scope limitations. The tilintarkastuskertomus is a crucial document for stakeholders, including shareholders, creditors, and regulatory bodies, as it enhances the credibility of the financial information.