tilintarkastustyössään

Tilintarkastustyössään refers to the work or tasks performed by an auditor. In Finland, a tilintarkastaja is a qualified auditor responsible for examining the financial statements of a company or organization. Their primary duty is to ensure that the financial statements present a true and fair view of the entity's financial position and performance, and that they comply with relevant laws and regulations.

The work of an auditor involves a systematic review of accounting records, internal controls, and financial transactions. This process typically includes planning the audit, assessing risks, performing audit procedures such as sampling and inquiry, evaluating evidence, and forming an opinion on the financial statements. The auditor also checks for compliance with accounting standards and tax laws.

A key outcome of tilintarkastustyössään is the audit report, which is issued to the shareholders or owners of the entity. This report states whether the financial statements are free from material misstatement. If significant issues are found, the auditor may issue a qualified or adverse opinion, or even disclaim an opinion. The auditor's independence and objectivity are crucial for the credibility of their work. The scope and nature of tilintarkastustyössään can vary depending on the size and complexity of the entity being audited, as well as the specific requirements of the audit engagement.