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The final reporting: the opinion

The final reporting on an accounting year generally comprises an audit report including an audit opinion. The auditor's report is forwarded to the government department, agency or public body in September, when the accounting year has been closed.

Some of the audit reports are included in Rigsrevisionen's Annual report on the audit of the government accounts  that is published in November.

Audit opinions are not issued on all government departments, agencies and public bodies, but depends on the outcome of an analysis of materiality and risk.

The audit opinion addresses two main issues:

  1. Are the accounts correct, i.e. without material errors and deficiencies.
  2. Have business procedures and internal controls been established to support that the transactions included in the presentation of the accounts are consistent with appropriations, legislation and other provisions, and with agreements made and general practice.

The audit opinion always addresses the correctness of the accounts and the legality of the transactions.

Information on the two areas mentioned below is included in the audit opinion only if the audit has resulted in a qualified opinion or includes an emphasis of matter paragraph:

  • The information provided in the annual report on performance targets and results achieved is documented and complete.
  • The administration of activities in the audited areas has been performed in an economical manner. 

These issues are, however, always addressed in the auditor's report.

For further information, please contact Niels Gyldenvang Steffensen (+45 33 92 83 46).

Last updated on 17 August 2016

RIGSREVISIONEN LANDGREVEN 4 DK-1301 COPENHAGEN K TEL.: +45 33 92 84 00 INFO@RIGSREVISIONEN.DK
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