Audits conducted by authorised or registered public auditors
Some of the annual accounts that are included in the public accounts are audited by authorised or registered public auditors like, for instance, the financial statements of government funded independent institutions. Rigsrevisionen’s overall opinion on the public accounts in this specific area is therefore to some extent based on their audit work.
Co-auditor
Some government enterprises are audited by Rigsrevisionen in combination with an authorised or registered auditor (co-auditor). This means that the responsibility for the audit is shared between Rigsrevisionen and the co-auditor. Usually, Rigsrevisionen and the co-auditor both sign the auditors’ opinion and they write the auditors’ report together.