tilintarkastusnäyttö

A tilintarkastusnäyttö, often translated as audit evidence, refers to the information obtained by an auditor to draw conclusions on which the auditor's opinion is based. This evidence is crucial for the auditor to form an independent and objective opinion on the fairness and accuracy of a company's financial statements.

The collection of audit evidence involves various procedures. These can include inspection of records and documents, such as invoices, contracts, and accounting ledgers, to verify transactions and balances. Observation of processes and procedures, like the physical counting of inventory or the monitoring of internal control activities, also serves as a source of evidence. Inquiry of personnel within the company, from management to operational staff, can provide valuable insights and explanations. Confirmation with external parties, such as customers or suppliers, about account balances or terms of agreements is another common method. Recalculation of amounts and reperformance of accounting procedures help to ensure the accuracy of financial data. Analytical procedures, which involve the evaluation of financial information through the analysis of plausible relationships among both financial and non-financial data, are also key.

The sufficiency and appropriateness of audit evidence are paramount. Sufficiency relates to the quantity of audit evidence, while appropriateness refers to the quality, meaning its relevance and reliability. Auditors must gather enough evidence to support their conclusions and ensure that the evidence obtained is dependable and directly related to the assertions being audited. The nature and extent of audit procedures depend on factors such as the auditor's risk assessment, the size and complexity of the entity, and the specific accounts or transactions being examined.