Source: OJ L, 2024/436, 2.2.2024

Artikel 11 Revisionsbevisens kvalitet

Summary What does Article 11 of the Performance of independent audits say?

This brief but foundational article sets the quality standard that audit evidence must meet before the auditing organisation can issue audit conclusions and opinions.

It acts as a gatekeeper, directly linking back to the audit risk framework established in Article 9 and the conclusions and opinions framework in Article 8, ensuring that those outputs are only as valid as the evidence underpinning them.

In essence, it establishes two non-negotiable criteria that all audit evidence must satisfy.

Important points:

Audit evidence must be relevant and sufficient to reduce identified audit risks and support the conclusions and opinions required under this regulation.
Audit evidence must be reliable, as assessed through the auditing organisation's professional judgment and scepticism.
Both requirements must be fulfilled simultaneously — meeting only one is not enough to support a valid audit conclusion or opinion.

Springlex's summary of the article is a reading aid, not a substitute for the legal text.

Revisionsslutsatser och revisionsuttalanden ska bygga på revisionsbevis som uppfyller båda följande krav:

De är relevanta och lämpliga för att minska de revisionsrisker som fastställts enligt artikel 9 och för att göra det möjligt för revisionsföretaget att utfärda revisionsslutsatser och revisionsuttalanden enligt artikel 8.
De är tillförlitliga enligt revisionsföretagets yrkesmässiga bedömning och skepsis.

Table of contents

Springlex and this text is meant purely as a documentation tool and has no legal effect. No liability is assumed for its content. The authentic version of this act is the one published in the Official Journal of the European Union.