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Norway

Statsautorisert revisor (Norway)

  • Generic name of profession

    Title:
    Statutory auditor
  • Identification

    Name of regulated profession:
    Statsautorisert revisor
    Translation(s):
    Accountant/Auditor (EN)
    Country:
    Norway
    Region:
    All regions
  • Legal information

    Legal basis for regulation

     
    EU Law :
    None
    National legislation:
    Forskrift 25. juni 1999 nr. 712 om revisjon og revisorer
    Useful link:
    http://lovdata.no/dokument/SF/forskrift/1999-06-25-712

    Regulation

     
    Type of regulation :
    Reserves of activities

    Recognition

     
    Recognition under:
    DIRECTIVE 2005/36/EC
    Additional information :
    Recognition under Directive 2005/36/EC:
    General system of recognition - primary application
    Qualification level:
    PSM - Diploma from post-secondary level (more than 4 years) , Art. 11 e
    Prior check of qualifications under article 7(4):
    No
  • Activities

    Description of activities:
    Regnskapspliktige som har revisjonsplikt eller som velger å la sitt regnskap revidere skal se til at regnskapet er revidert av registrert- eller statsautorisert revisor eller av godkjent revisjonsselskap. • Revisor skal vurdere om årsregnskapet er utarbeidet og fastsatt i samsvar med lov og forskrifter, og om den revisjonspliktiges ledelse har oppfylt sin plikt til å sørge for ordentlig og oversiktlig registrering og dokumentasjon av regnskapsopplysninger i samsvar med lov og forskrifter. • Revisor skal utføre sin virksomhet i samsvar med god revisjonsskikk. • Revisor skal avgi revisjonsberetning. I revisjonsberetningen skal revisor bekrefte at revisjonen er utført i samsvar med lov, forskrift og god revisjonskikk.
    Translation(s):
    Entities with a statutory obligation to keep accounting records shall ensure that their annual accounts are audited by a registered auditor or state authorized auditor or an authorized audit firm. • The auditor shall assess whether annual accounts have been prepared and approved in accordance with laws and regulations, and whether the management of an entity subject to the statutory audit obligation has fulfilled its duty to produce a proper and clearly set out record and documentation of accounting information in accordance with laws and regulations. • The auditors shall conduct his business in accordance with good auditing practice. • The auditor shall submit an audit report. In the audit report the auditor shall confirm that the audit has been conducted in accordance with law, regulations and good auditing practice. (EN)
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