{"id":290,"date":"2026-09-16T12:47:40","date_gmt":"2026-09-16T10:47:40","guid":{"rendered":"https:\/\/revisum.fi\/?page_id=290"},"modified":"2026-09-20T20:53:17","modified_gmt":"2026-09-20T18:53:17","slug":"frequently-asked-questions-about-auditing","status":"publish","type":"page","link":"https:\/\/revisum.fi\/index.php\/en\/frequently-asked-questions-about-auditing\/","title":{"rendered":"Frequently Asked Questions About Auditing"},"content":{"rendered":"\n<style>\n\/* Revisum \u2014 WordPress draft design, 12 September 2026. *\/\nbody:has(.rv-site){background:#fff!important;margin:0!important;padding:0!important;}\nbody:has(.rv-site) .wrapper{background:#fff!important;overflow:visible!important;}\nbody:has(.rv-site) .wrapper>.header,body:has(.rv-site) .wrapper>.page-header,body:has(.rv-site) .wrapper>footer,body:has(.rv-site) .main>footer{display:none!important;}\nbody:has(.rv-site) .main,body:has(.rv-site) .main>.blog-post,body:has(.rv-site) .blog-post>.container,body:has(.rv-site) 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href=\"https:\/\/revisum.fi\/index.php\/en\/frequently-asked-questions-about-auditing\/\" aria-current=\"page\">FAQ<\/a>\n<div class=\"rv-lang-switch\" aria-label=\"Language\"><a href=\"https:\/\/revisum.fi\/index.php\/usein-kysyttya-tilintarkastuksesta\/\">FI<\/a><span aria-hidden=\"true\">\u00b7<\/span><a href=\"https:\/\/revisum.fi\/index.php\/sv\/vanliga-fragor-om-revision\/\">SV<\/a><span aria-hidden=\"true\">\u00b7<\/span><a aria-current=\"page\" href=\"https:\/\/revisum.fi\/index.php\/en\/frequently-asked-questions-about-auditing\/\">EN<\/a><\/div><a class=\"rv-nav-cta\" href=\"https:\/\/revisum.fi\/index.php\/en\/contact\/#request-a-quote\">Request a quote<\/a><\/nav>\n<details class=\"rv-mobile-menu\"><summary>Menu<\/summary><nav aria-label=\"Mobile menu\"><a href=\"https:\/\/revisum.fi\/index.php\/en\/audit\/\">Audit<\/a>\n<details class=\"rv-mobile-submenu\"><summary>Other services<\/summary><div>\n<a href=\"https:\/\/revisum.fi\/index.php\/en\/tax-advisory\/\">Tax advisory<\/a>\n<a href=\"https:\/\/revisum.fi\/index.php\/en\/corporate-restructuring-and-valuation\/\">Corporate restructuring and valuation<\/a>\n<\/div><\/details>\n<a href=\"https:\/\/revisum.fi\/index.php\/en\/about-revisum\/\">About Revisum<\/a>\n<a href=\"https:\/\/revisum.fi\/index.php\/en\/frequently-asked-questions-about-auditing\/\" aria-current=\"page\">FAQ<\/a>\n<a href=\"https:\/\/revisum.fi\/index.php\/en\/contact\/#request-a-quote\">Request a quote<\/a><div class=\"rv-mobile-lang\" aria-label=\"Language\"><a href=\"https:\/\/revisum.fi\/index.php\/usein-kysyttya-tilintarkastuksesta\/\">FI<\/a><a href=\"https:\/\/revisum.fi\/index.php\/sv\/vanliga-fragor-om-revision\/\">SV<\/a><a aria-current=\"page\" href=\"https:\/\/revisum.fi\/index.php\/en\/frequently-asked-questions-about-auditing\/\">EN<\/a><\/div><\/nav><\/details>\n<\/div><\/header>\n<main id=\"rv-main\">\n<section class=\"rv-page-hero\"><img src=\"https:\/\/revisum.fi\/wp-content\/uploads\/2026\/01\/sailboat-2634472_1280.jpg\" alt=\"\" fetchpriority=\"high\" decoding=\"async\"><div class=\"rv-shell\"><span class=\"rv-kicker\"><a href=\"https:\/\/revisum.fi\/index.php\/en\/\">Revisum<\/a> \/ Frequently asked questions about auditing<\/span><h1>Frequently asked questions about auditing<\/h1><p>General questions before an audit or a change of auditor<\/p><\/div><\/section><section class=\"rv-section\"><div class=\"rv-shell rv-content-grid\"><div class=\"rv-article\"><p>Here we have gathered concise answers to questions that often arise before an audit. If you would like to know what applies in your specific situation, you are always welcome to contact us.<\/p>\n<div class=\"rv-faq\"><details open><summary>What is an audit?<\/summary><p>An audit is an independent examination of the financial statements, accounting records and administration. The auditor assesses whether the financial statements have been prepared in accordance with the applicable requirements and give a true and fair view of the organisation&#8217;s performance and financial position.<\/p><\/details>\n<details><summary>When does a company need an auditor?<\/summary><p>The obligation to appoint an auditor depends on factors such as the company&#8217;s size, legal form and provisions in its articles of association or rules. Group relationships and specific legislation may also affect the assessment. We are happy to help determine what applies to you.<\/p><\/details>\n<details><summary>Can a voluntary audit add value?<\/summary><p>Yes. A voluntary audit can strengthen confidence among owners, the board, financiers and other stakeholders. It can also provide better information before financing, ownership changes or other important decisions.<\/p><\/details>\n<details><summary>What does the auditor examine?<\/summary><p>An audit normally covers the financial statements, accounting records and administration. Its focus and scope are planned according to the organisation&#8217;s size, risks and other circumstances, as well as applicable legislation.<\/p><\/details>\n<details><summary>How should you prepare for an audit?<\/summary><p>Reconciled accounting records, completed financial statements and well-organised documentation make the process smoother. Before the engagement, we agree on the timetable and required materials so that responsibilities and expectations are clear.<\/p><\/details>\n<details><summary>When is the audit performed?<\/summary><p>The audit can be completed once the financial statements have been prepared. Parts of the audit may, where appropriate, be planned or performed during the financial year. The timetable is adapted to the requirements of the general meeting and reporting deadlines.<\/p><\/details>\n<details><summary>What is the difference between an audit firm and an accounting firm?<\/summary><p>An accounting firm normally prepares the accounting records and financial statements. The auditor acts as an independent examiner and issues an auditor&#8217;s report. The roles and responsibilities therefore differ, although efficient information exchange makes the audit smoother.<\/p><\/details>\n<details><summary>Can the auditor provide advice?<\/summary><p>The auditor may explain observations, discuss accounting and administrative matters and provide advice within the limits of auditor independence. Before carrying out other engagements, we always assess that independence will not be compromised.<\/p><\/details>\n<details><summary>How do you change auditors?<\/summary><p>The competent governing body, such as the general meeting or association meeting, appoints the auditor. We are happy to explain how a change is made in practice.<\/p><\/details>\n<details><summary>What information is needed for a quote?<\/summary><p>Please describe the legal form, business activities, financial year, approximate size, whether the company belongs to a group and when the audit needs to be completed. This information helps us assess the scope more quickly and return with relevant follow-up questions.<\/p><\/details><\/div><hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<h3 class=\"wp-block-heading\">Do you have another question?<\/h3>\n<p>Contact us and we will review your situation and help you move forward.<\/p>\n<div class=\"wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/revisum.fi\/index.php\/en\/contact\/\">Contact us<\/a><\/div>\n<\/div><\/div><aside class=\"rv-aside\" aria-label=\"Contact\"><img src=\"https:\/\/revisum.fi\/wp-content\/uploads\/2026\/01\/desk-3076954_1280-e1768666556747.jpg\" alt=\"\" width=\"1188\" height=\"715\" loading=\"lazy\" decoding=\"async\"><h2>Contact details<\/h2><p>Anton Axberg, APA<br><a href=\"tel:+358407775329\">+358 40 777 5329<\/a><br><a href=\"mailto:anton.axberg@revisum.fi\">anton.axberg@revisum.fi<\/a><\/p><a class=\"rv-button\" href=\"https:\/\/revisum.fi\/index.php\/en\/contact\/\">Contact us<\/a><\/aside><\/div><\/section>\n<\/main>\n<footer class=\"rv-footer\"><div class=\"rv-shell\">\n<div class=\"rv-footer-grid\">\n<div class=\"rv-footer-brand\"><a class=\"rv-logo\" href=\"https:\/\/revisum.fi\/index.php\/en\/\" aria-label=\"Revisum \u2013 home\"><img src=\"https:\/\/revisum.fi\/wp-content\/uploads\/2026\/01\/cropped-Revisum-transparent.png\" alt=\"Revisum\" width=\"758\" height=\"250\" loading=\"lazy\" decoding=\"async\"><\/a><p class=\"rv-tagline\">Audit with business insight and personal commitment<\/p><\/div>\n<div><h3>Our services<\/h3><nav class=\"rv-footer-links\" aria-label=\"Services\"><a href=\"https:\/\/revisum.fi\/index.php\/en\/audit\/\">Audit<\/a><a href=\"https:\/\/revisum.fi\/index.php\/en\/tax-advisory\/\">Tax advisory<\/a><a href=\"https:\/\/revisum.fi\/index.php\/en\/corporate-restructuring-and-valuation\/\">Corporate restructuring and valuation<\/a><a href=\"https:\/\/revisum.fi\/index.php\/en\/frequently-asked-questions-about-auditing\/\">Frequently asked questions about auditing<\/a><\/nav><\/div>\n<div><h3>Get in touch<\/h3><p>Anton Axberg, APA<br><a href=\"tel:+358407775329\">+358 40 777 5329<\/a><br><a href=\"mailto:anton.axberg@revisum.fi\">anton.axberg@revisum.fi<\/a><\/p><p style=\"margin-top:16px\"><a href=\"https:\/\/revisum.fi\/index.php\/en\/contact\/\">All contact details <span aria-hidden=\"true\">\u2192<\/span><\/a><\/p><\/div>\n<div><h3>Our offices<\/h3><p><strong>Helsinki<\/strong><br>Kalevankatu 38 C 46<br>00180 Helsinki<\/p><p style=\"margin-top:16px\"><strong>Mariehamn<\/strong><br>Torggatan 20<br>22100 Mariehamn<\/p><\/div>\n<\/div><div class=\"rv-footer-bottom\"><span>\u00a9 Revisum Oy Ab \u00b7 Business ID 3555035-2<\/span><span><\/span><\/div>\n<\/div><\/footer>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Skip to content Audit Other services Tax advisoryClear tax advice for companies and owners 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