The document discusses alternatives to traditional auditing for companies' financial statements. It provides a list of links to resources on second opinions and other assurance engagements from accounting organizations in Sweden, Denmark, the UK, and internationally. These alternatives may become more popular as the sole dominance of traditional auditing comes to an end. The links reference standards, guidelines, and case studies on reviews, compilations and other limited assurance engagements that offer options beyond a full financial statement audit.

1. H T M -T I L I N T A R K A S T A J A
L A S S E Å K E R B L A D
Kiviluomantie 12, 64700 Teuva
0400 760 756 akerblad@tiltu.teuva.fi
Balanssi huhtikuu 2013: SECOND OPINION
”YHDEN VARMENNUSTAVAN YKSINVALTIUDEN AIKA PÄÄTTYMÄSSÄ”
Eli vaihtoehdot tilintarkastukselle
Linkkiluettelo
ICAEW
http://www.icaew.com/~/media/Files/Technical/Audit-and-assurance/assurance/alternatives-to-audit-new.ashx
http://www.icaew.com/en/technical/audit-and-assurance/assurance
http://www.icaew.com/~/media/Files/Technical/Audit-and-assurance/assurance/chartered-accountant-servicespptx.ashx
FAR
http://www.far.se/Ditt-medlemskap/Nyheter/FAR-vill-utveckla-K2-revision/
http://www.far.se/PageFiles/1645/BALANS67_2012.pdf (sivu 13)
http://danbrannstrom.se/den-frivilliga-revisorn
Ruotsi, muu
http://www.lunduniversity.lu.se/o.o.i.s?id=24965&postid=2018505
Tanska
http://www.fsr.dk/Faglige_informationer/Revision%20og%20andre%20erklaeringsopgaver/Udvidet%20Gennemgang/Erkl
aeringsstUdkast
http://www.fsr.dk/~/media/Files/FSR/Faglige_informationer/Udvidet%20gennemgang/FSR%20-
%20danske%20revisorers_%20Erhvervsstyrelsens%20standard%20om%20udvidet%20gennemgang_15_02_2013.ashx
http://www.fsr.dk/~/media/Files/FSR/Nyheder%20og%20presse/Politiske%20maerkesager/Pressemeddelelse%20BEST%2
0FINAL%201703101.ashx
IFAC
http://www.ifac.org/sites/default/files/publications/files/International-Standard-on-Review-Engagements-2400-(Revised)-
Engagements-to-Review-Historical-Financial-Statements.pdf
http://www.ifac.org/sites/default/files/publications/files/ISRE-2400-(Revised)-Basis-for-Conclusions-Final.pdf
http://www.ifac.org/sites/default/files/publications/files/B012%202012%20IAASB%20Handbook%20ISRS%204410%20(re
vised).pdf
http://www.ifac.org/sites/default/files/news/files/SMP-ISRS-4410-Compilation-Engagements-Article.pdf
1