Free Practice Questions for Sweden Authorized Auditor Exam (Revisorsexamen)

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Key Facts: Sweden Authorized Auditor Exam (Revisorsexamen) Exam

12 hours

Writing time over two days in four 3-hour sittings (delprov)

Revisorsinspektionen

90 of 150

Points needed to pass, with no minimum per task

Revisorsinspektionen

SEK 31,000

Examination fee from 1 January 2026 (previously SEK 25,000)

RIFS 2018:1, 10 § (as amended by RIFS 2025:1)

3 years

Practical training required, at least two years in the EEA under an authorised or approved auditor

Förordning (1995:665) om revisorer, 4 §

11 areas

Mandatory subject areas in the theoretical education, including sustainability from 2026

RIFS 2018:1, 2 §

The Swedish Revisorsexamen is the written case examination Revisorsinspektionen sets for future authorised auditors (auktoriserad revisor). Candidates need a kandidatexamen, passed studies in 11 mandatory subject areas and three years of supervised practical training, then sit four 3-hour sittings over two days and must score 90 of 150 points. This English-language 100-question bank is an independent multiple-choice study adaptation, not an official translation or a simulation of the case examination.

Sample Sweden Authorized Auditor Exam (Revisorsexamen) Practice Questions

Try these sample questions to review concepts for the Sweden Authorized Auditor Exam (Revisorsexamen) exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1ISA 315 (Revised 2019) requires the auditor to consider inherent risk factors when assessing the risks of material misstatement at the assertion level. Which description matches the standard's concept of inherent risk factors?

A.Weaknesses in IT general controls and automated application controls that could allow a misstatement to go undetected by the entity

B.Characteristics of events or conditions (such as complexity, subjectivity, change or uncertainty) that affect susceptibility to misstatement before controls

C.The risk that the auditor's own substantive procedures fail to detect a misstatement that exceeds performance materiality

D.Broad entity-level business risks, such as losing a key customer, assessed on their own whether or not they affect any class of transactions, balance or disclosure

Explanation: ISA 315 (Revised 2019) defines inherent risk factors as characteristics of events or conditions that affect the susceptibility of an assertion about a class of transactions, account balance or disclosure to misstatement, before consideration of controls. They include complexity, subjectivity, change, uncertainty and susceptibility to misstatement due to management bias or other fraud risk factors.

2An auditor is planning the statutory audit of a profit-oriented Swedish manufacturing AB whose earnings are stable. Which benchmark does ISA 320 indicate is often an appropriate starting point for overall materiality?

A.Registered share capital (aktiekapital), because creditors rely on it under the capital protection rules

B.Total short-term liabilities (kortfristiga skulder), because they drive the company's liquidity

C.Net revenue, applied in every audit regardless of whether the entity is profitable or loss-making

D.Profit before tax from continuing operations (resultat före skatt)

Explanation: ISA 320 application material notes that for a profit-oriented entity, profit before tax from continuing operations is often an appropriate benchmark, and gives 5% of that figure as an example for a manufacturing entity. Choosing the benchmark is a judgement: if profit is volatile or close to break-even, revenue or total assets may be more suitable.

3Which generalisation about the reliability of audit evidence is consistent with ISA 500 (Audit Evidence)?

A.Evidence obtained directly by the auditor from an independent external source is generally more reliable than evidence obtained indirectly

B.Documents generated internally by the client are generally more reliable than external confirmations because the client holds the complete records

C.Photocopies and oral representations carry the same weight as original documents when internal controls are effective

D.Inquiry of management alone normally gives sufficient appropriate evidence for the valuation of complex financial assets

Explanation: ISA 500 sets out generalisations about reliability: evidence is more reliable when it comes from independent sources outside the entity, when related controls are effective, when it is obtained directly by the auditor, when it is documentary rather than oral, and when it comes from original documents rather than copies. These generalisations have exceptions, so the auditor still evaluates the source and nature of each item.

4Management of a Swedish client refuses to let the auditor send a bank confirmation request. What does ISA 505 require the auditor to do first?

A.Resign from the engagement immediately and notify Bolagsverket that the assignment has ended early

B.Accept the refusal, provided the board has already approved the annual accounts for signature

C.Ask why management refuses and seek audit evidence about whether those reasons are valid and reasonable

D.Issue an adverse opinion, because a refusal to permit confirmation is in itself a pervasive misstatement

Explanation: If management refuses to allow a confirmation request, ISA 505 requires the auditor to inquire about management's reasons and seek audit evidence as to their validity and reasonableness, evaluate the implications for the assessed risks of material misstatement (including fraud risk), and perform alternative audit procedures. If the refusal is unreasonable or alternative procedures cannot provide evidence, the auditor communicates with those charged with governance and considers the effect on the opinion under ISA 705.

5Under ISA 700 (Revised), when must the auditor express an unmodified opinion on the financial statements?

A.When the auditor has obtained absolute assurance that the accounting records contain no misstatements of any size or nature

B.When management signs a written representation letter confirming the valuation of all inventory and trade receivables at year-end

C.When every misstatement identified during the audit, however small, has been corrected through adjusting entries

D.When the auditor concludes the statements are prepared, in all material respects, in accordance with the applicable framework

Explanation: ISA 700 (Revised) requires an unmodified opinion when the auditor concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. In Sweden that framework is typically ÅRL together with K2, K3 or IFRS. The opinion rests on reasonable assurance, not absolute assurance.

6Under the extant ISA 570 (Revised), the auditor's evaluation of management's going concern assessment must cover at least twelve months from the date of the financial statements. What changes under ISA 570 (Revised 2024), effective for audits of periods beginning on or after 15 December 2026?

A.The minimum period is shortened to six months, provided the entity's operating cycle is shorter than a year

B.The minimum period becomes at least twelve months from the date of approval of the financial statements

C.The assessment period is extended to five years from the balance sheet date for all listed entities

D.The minimum period is removed and left entirely to the applicable financial reporting framework

Explanation: ISA 570 (Revised 2024) requires the going concern evaluation to cover at least twelve months from the date of approval of the financial statements, irrespective of the framework, whereas the extant standard measures twelve months from the date of the financial statements. The revised standard applies to audits of periods beginning on or after 15 December 2026, so calendar-year 2027 audits are the first affected. In Sweden the going concern principle itself is codified in ÅRL 2 kap 4 § item 1.

7Under ABL 9 kap 3 §, the auditor of a Swedish aktiebolag examines the annual report and accounting records and also the administration (förvaltning) by the board and the managing director. What is the main purpose of this management audit (förvaltningsrevision)?

A.Benchmarking the company's operating efficiency and margins against comparable companies in the industry

B.Setting the remuneration of the board and executive management on behalf of the annual general meeting

C.Assessing whether the board or CEO acted in a way that could create liability to the company or breach ABL, ÅRL or the articles

D.Approving the company's strategic business plan and annual budget before the board formally adopts them for the next financial year

Explanation: Förvaltningsrevision examines whether any board member or the managing director has acted or been negligent in a way that could make them liable for damages to the company, or has otherwise breached ABL, the applicable annual accounts act or the articles of association. Its findings feed the audit report's statement on discharge from liability (ansvarsfrihet) and any remarks (anmärkningar) under ABL 9 kap 33 §.

8An audit team sets overall materiality of SEK 2,000,000 for a Swedish commercial client (5% of profit before tax). Under the firm's methodology, performance materiality is 75% of overall materiality and the threshold for clearly trivial misstatements is 5% of overall materiality. What are the resulting amounts?

A.Performance materiality SEK 1,500,000; clearly trivial threshold SEK 100,000

B.Performance materiality SEK 1,000,000; clearly trivial threshold SEK 200,000

C.Performance materiality SEK 1,800,000; clearly trivial threshold SEK 50,000

D.Performance materiality SEK 1,500,000; clearly trivial threshold SEK 20,000

Explanation: Performance materiality = 75% × SEK 2,000,000 = SEK 1,500,000. Clearly trivial threshold = 5% × SEK 2,000,000 = SEK 100,000. ISA 320 and ISA 450 do not prescribe these percentages; they are methodology choices, which is why the question states them.

9ISA 240 treats management override of controls as a risk of material misstatement due to fraud in every audit. Which procedure must the auditor perform in response, irrespective of the assessed risk of override?

A.Test the appropriateness of journal entries recorded in the general ledger and other adjustments made in preparing the financial statements

B.Perform a surprise cash count at every location where the entity holds petty cash on the balance sheet date

C.Send positive confirmation requests to every customer in the receivables sub-ledger, regardless of the balance outstanding

D.Obtain a forensic specialist's report on whether any employee committed fraud during the year before the auditor signs the audit report

Explanation: ISA 240 requires three responses to the risk of management override regardless of the assessed risk: testing the appropriateness of journal entries and other adjustments, reviewing accounting estimates for bias, and evaluating the business rationale of significant transactions outside the normal course of business.

10A Swedish online retailer initiates, records and processes its sales entirely in automated IT systems, with no paper documentation. Why may the auditor conclude that substantive procedures alone cannot provide sufficient appropriate audit evidence for the occurrence of revenue?

A.Because Bokföringslagen does not accept purely electronic accounting records unless they are also kept on paper

B.Because ISA 520 prohibits substantive analytical procedures for revenue whenever sales exceed materiality

C.Because the evidence exists only electronically, so its reliability depends on how effective the IT controls are

D.Because data analytics on full populations is permitted only for public interest entities under the EU Audit Regulation

Explanation: ISA 330 requires tests of controls when substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level, and ISA 315 notes this can happen when transactions are initiated, recorded and processed electronically with little or no manual intervention. The reliability of that electronic evidence then depends on the effectiveness of controls over its accuracy and completeness, including IT general controls.

About the Sweden Authorized Auditor Exam (Revisorsexamen) Exam

Revisorsexamen is the Swedish examination for becoming an authorised auditor (auktoriserad revisor). Revisorsinspektionen sets it under Revisorslag (2001:883), förordning (1995:665) om revisorer and RIFS 2018:1, usually twice a year, as a two-day written case examination worth 150 points.

Exam sponsor: Revisorsinspektionen (Swedish Inspectorate of Auditors). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Performance-based assessment

Time Limit

12 hours over 2 days (08:30–11:30 and 12:30–15:30 each day)

Passing Score

90 of 150 points (60%), with no minimum per task

Exam / Certification Fees

SEK 31,000 (from 1 January 2026)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Revisorsinspektionen – Bli revisor · Source checked 2026-10-14
Revisorsinspektionen – Om provet (dates, fee and payment) · Source checked 2026-10-14
Revisorsinspektionen – Dagen för revisorsexamen (timing, aids, language) · Source checked 2026-10-14
Revisorsinspektionen – Gamla prov (past papers and marking guides) · Source checked 2026-10-14
Revisorsinspektionens föreskrifter (RIFS 2018:1) om revisorsexamen, consolidated to RIFS 2025:1 · Source checked 2026-10-14
Sveriges riksdag – Förordning (1995:665) om revisorer · Source checked 2026-10-14
Sveriges riksdag – Revisorslag (2001:883) · Source checked 2026-10-14
Sveriges riksdag – Aktiebolagslag (2005:551) · Source checked 2026-10-14
Sveriges riksdag – Årsredovisningslag (1995:1554) · Source checked 2026-10-14

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25 practice questions (local allocation; the official examination publishes no domain weights)

Auditing Standards & Engagement Execution (ISA & ABL)

International Standards on Auditing as applied in Sweden: risk assessment (ISA 315), materiality (ISA 320 and 450), audit evidence and confirmations (ISA 500 and 505), estimates (ISA 540), subsequent events (ISA 560), going concern (ISA 570), group audits (ISA 600 Revised), auditor reporting (ISA 700, 701, 705, 706 and 720), and the Swedish statutory management audit (förvaltningsrevision), remarks and crime reporting under ABL 9 kap.

25 practice questions (local allocation; the official examination publishes no domain weights)

Financial Accounting & Group Reporting (ÅRL, K2/K3 & IFRS)

Årsredovisningslagen (ÅRL), BFNAR 2012:1 (K3) and BFNAR 2016:10 (K2): accounting principles, revenue, fixed assets and impairment, leasing, provisions, financial liabilities, untaxed reserves, consolidated accounts, acquisition analysis and cash flow, plus core IFRS topics (IFRS 3, 15 and 16), reflecting the K2/K3 and IFRS cases in the examination.

15 practice questions (local allocation; the official examination publishes no domain weights)

Swedish Corporate Law & Governance (Aktiebolagslagen & Bokföringslagen)

Aktiebolagslagen (2005:551): share capital, corporate bodies, conflicts of interest, value transfers and the prudence rule (17 kap), the loan prohibition (21 kap), kontrollbalansräkning and control meetings (25 kap), auditor tenure and early departure (9 kap), and retention of accounting information under Bokföringslagen (1999:1078).

15 practice questions (local allocation; the official examination publishes no domain weights)

Taxation, Management Control & Financial Analysis

Inkomstskattelagen (IL): the 20.6% corporate tax rate, non-deductible items, business-related shares, tax depreciation, tax allocation reserves (periodiseringsfond), interest limitation, group contributions and loss restrictions; mervärdesskattelagen (2023:200) rates and adjustment of input VAT; and financial ratio analysis (DuPont, soliditet, liquidity).

10 practice questions (local allocation; the official examination publishes no domain weights)

Professional Ethics, Independence & Regulatory Supervision

Revisorslag (2001:883): good professional ethics, impartiality and independence, the analysis model (21 a §), confidentiality and disciplinary measures; auditor disqualification under ABL 9 kap 17 §; the EU Audit Regulation 537/2014 rules on prohibited non-audit services (with Sweden's tax and valuation option), partner rotation and fee dependency; and anti-money laundering duties under lag (2017:630).

10 practice questions (local allocation; the official examination publishes no domain weights)

Sustainability Reporting & Assurance (CSRD, ESRS & RevR 19)

The CSRD as transposed into ÅRL 6 and 7 kap (Lag 2024:347 and the postponement in Lag 2025:1297), the EU Omnibus I directive (EU) 2026/470, ESRS double materiality and structure, value chain relief, limited assurance of the sustainability report under ABL 9 kap and FAR's RevR 19 (based on ISSA 5000), and the special qualification required to review sustainability reports.

Preparing for the Sweden Authorized Auditor Exam (Revisorsexamen) Exam

What You Need to Know

Passing score: 90 of 150 points (60%), with no minimum per task
Assessment: Performance-based assessment
Time limit: 12 hours over 2 days (08:30–11:30 and 12:30–15:30 each day)
Exam / certification fees: SEK 31,000 (from 1 January 2026) Official sources

Using Our Practice Resources

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Sweden Authorized Auditor Exam (Revisorsexamen): Suggested Study Strategy

1Work through Revisorsinspektionen's past papers, solution proposals and marking comments (gamla prov); the examination is written and case-based, and credit depends on relevant, clearly reasoned answers.

2Know the Aktiebolagslagen rules on value transfers (17 kap), the loan prohibition (21 kap) and kontrollbalansräkning (25 kap 13–18 §§), including the timetable for the control meetings and the board's personal liability.

3Practise the audit report statements required by ABL 9 kap: the opinion on the annual report, the recommendation on discharge from liability (ansvarsfrihet) and remarks (anmärkningar), including the remark for late tax payments under 9 kap 34 §.

4Drill K2/K3 and IFRS computations: impairment, leasing, untaxed reserves in group accounts, acquisition analysis with deferred tax, and percentage-of-completion revenue.

5Rehearse the corporate tax computation from accounting profit: non-deductible items, exempt gains on business-related shares, tax depreciation, the 25% periodiseringsfond limit and the 20.6% tax rate.

6Keep sustainability rules current: ÅRL 6 kap as amended, the wave dates in Lag 2025:1297, the EU Omnibus I directive, ESRS double materiality and limited assurance under FAR's RevR 19.

Frequently Asked Questions

What is the Swedish Revisorsexamen?

Revisorsexamen is the examination a person must pass with Revisorsinspektionen before applying for authorisation as an auktoriserad revisor under Revisorslag (2001:883). It tests the theoretical knowledge and practical judgement needed for statutory audit, and from 2026 it also covers sustainability. Authorisation is a separate application after the examination.

Who may sit the Swedish Revisorsexamen?

Under förordning (1995:665) om revisorer 4 § and RIFS 2018:1, a candidate needs a kandidatexamen (or equivalent education) in any subject, passed studies in 11 mandatory subject areas, and three years of practical training that particularly covers the audit of annual and consolidated accounts. At least two of those years must be completed in the EEA under an authorised or approved auditor. Subject areas 1–5 must be studied at a university; areas 6–11 may also be studied at an audit firm with a training plan approved by Revisorsinspektionen.

What is the structure and timing of the official exam?

The examination is held over two days, usually twice a year. Each day has a morning sitting (08:30–11:30) and an afternoon sitting (12:30–15:30), and the morning answers cannot be revisited after the break. The four sittings together are worth 150 points. Since spring 2025 the paper contains eight cases, four per day, of which six concern entities reporting under K2 or K3 and two concern IFRS entities. The autumn 2026 examination is on 23–24 November, and the 2027 dates are 31 May–1 June and 29–30 November.

What are the passing score and the examination fee?

A pass requires 90 of the 150 points, with no minimum score for individual tasks. The fee is SEK 31,000, raised from SEK 25,000 with effect from 1 January 2026, and is invoiced after the application has been reviewed and approved. Unsuccessful candidates may request a renewed assessment, and Revisorsinspektionen's examination decisions cannot be appealed.

How is the official exam taken, and in which languages?

Candidates write the examination on a computer in the exam hall using the DigiExam platform, with a special version of FAR Online and a digital calculator as the permitted aids. The questions are in Swedish, and candidates may answer in Swedish or English. This practice bank is in English and keeps Swedish legal and accounting terms where they help identify the rule.

How does this practice bank relate to the official examination?

This 100-question multiple-choice bank is independent practice by OpenExamPrep for the knowledge tested in Revisorsexamen: auditing standards, Swedish company, accounting and tax law, ethics and sustainability assurance. It is an English-language study adaptation, not an official translation, and it does not simulate the written case examination, so candidates should also practise written answers using Revisorsinspektionen's past papers and marking guides.