Auditor, accounting consultant and specialist – who does what?
Does the business need organised year-end records, an independent audit or an assessment of a specialist matter? The right allocation of roles matters more than sending every question to one person.
Separate preparation from independent audit
Revisorsinspektionen describes accounting consultants and auditors as distinct roles. The consultant may prepare records and reporting information; the auditor performs the audit and is responsible for the audit report. When buying support, establish whether the offer concerns preparation or the audit engagement itself.
Make the records traceable
Bring together reconciliations, significant agreements and explanations of assessments so questions can be answered from consistent records. Agree who coordinates responses and what requires management decisions. Preparation should improve clarity, not direct the auditor's conclusion or promise an unqualified audit outcome.
Define specialist questions early
A contract question may need legal expertise, a complex tax issue specialist tax advice and a technical issue a systems specialist. Decide what is referred, what information may be shared and who follows up. The external role must remain clear even when coordination runs through one contact person.
How Stämkoll's engagement is scoped
Stämkoll can discuss accounting, preparation and coordination with appropriate external advisers. Stämkoll does not perform the independent audit. Ask for an engagement description separating deliverables, fees and responsibilities. Whether a business needs an auditor must be assessed against current rules and its actual circumstances, not inferred from this article's description of roles.
Discuss your needs
Agree the scope, expertise and responsibilities before an engagement begins.
Let’s talk about your business.
Tell us what you need help with, and we will discuss a suitable approach.
Sources and scope
General information, not an assessment of an individual engagement. The choice of roles and working methods is editorial guidance.