{"product_id":"revisionsberattelse-samfallighetsforening-2026-2027-revision-excel-word-pdf","title":"Auditor's Report for Housing Association 2026\/2027 – Audit \u0026 Excel | Word\/PDF","description":"\u003csection lang=\"sv\" class=\"mb-product-copy\" style=\"line-height:1.65;color:#193a55\"\u003e\n\u003cp\u003e\u003cstrong\u003eAudit report and audit working papers for a samfällighetsförening\u003c\/strong\u003e is a document package for planning, conducting, and documenting an actual audit of a Swedish samfällighetsförening's management and finances. It contains an audit plan, a request for documents, an audit working paper journal, a list of findings, an uncompleted audit report draft, and a nine-tab Excel register.\u003c\/p\u003e\n\n\u003cp\u003eThe material is specifically limited to \u003cstrong\u003esamfällighetsföreningar under the Act (1973:1150) on the Management of Samfälligheter (SFL)\u003c\/strong\u003e. It does not replace an audit report that must be issued independently by a qualified auditor after an actual audit, nor does it replace any specific statutory audit procedure that may apply.\u003c\/p\u003e\n\n\u003cdiv style=\"border:2px solid #2B6D99;background:#EDF5FA;border-radius:10px;padding:18px;margin:19px 0\"\u003e\n\n\u003ch2 style=\"margin:0 0 10px\"\u003e01. Package Contents\u003c\/h2\u003e\n\n\u003cp style=\"margin:0\"\u003eTotal of \u003cstrong\u003e15 files\u003c\/strong\u003e: 7 Word (DOCX), 7 corresponding searchable PDFs, and 1 Excel (XLSX) file with nine tabs and administrative control formulas. Five Swedish working templates, one Swedish user guide, and one separate English user guide. The package is delivered as a ZIP file.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv style=\"border:2px solid #2B6D99;background:#FFF;border-radius:10px;padding:18px;margin:19px 0\"\u003e\n\n\u003ch2 style=\"margin:0 0 10px\"\u003e02. What the Files Contain\u003c\/h2\u003e\n\n\u003cp style=\"margin:0\"\u003eScope of engagement and any audit obligation, checklist for bylaws and property decisions, actual accounting and management audit, requested documents, sample testing, findings, board responses, and a working draft of the report. The Excel file only shows registered IDs and mathematical differences, not whether the audit is approved or whether a recommendation for discharge from liability can be made.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eWhat Should Be Audited in a Samfällighetsförening?\u003c\/h2\u003e\n\n\u003cp\u003eAccording to \u003cstrong\u003eSection 28, paragraph 1 of SFL\u003c\/strong\u003e, the association's bylaws must state \u003cstrong\u003ehow the audit of the board's management shall be conducted\u003c\/strong\u003e. The bylaws must also state the financial year in accordance with Section 6. For an auditor, the starting point is therefore the association's currently registered bylaws, the agreed form of engagement, and the properties for which the association is responsible. The audit may concern property decisions, minutes, agreements, fees, the budget, billing periods, and any reserve funds.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eDistinguish Bylaw Audit from Statutory Audit:\u003c\/strong\u003e The accounting obligation for samfällighetsföreningar is regulated in \u003cstrong\u003eChapter 2, Section 2 of the Accounting Act (1999:1078)\u003c\/strong\u003e, and the Audit Act (1999:1079) may apply under certain conditions pursuant to Section 2. No general conclusion about an audit obligation or the requirement for a certified auditor can be drawn solely from the existence of an association.\u003c\/p\u003e\n\n\u003ch2\u003eComplete File List\u003c\/h2\u003e\n\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"width:100%;border-collapse:collapse\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#E8F1F7\"\u003e\n\n\u003cth style=\"text-align:left;padding:9px\"\u003eFile\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;padding:9px\"\u003eContent\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;padding:9px\"\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e01 Audit Engagement and Audit Plan\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eBasis of engagement, bylaws, Accounting Act\/Audit Act assessment, and concrete audit plan\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e02 Document Request and Audit Journal\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eRequested\/received documents, minutes, financial documents, evidence references\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e03 Audit Working Papers\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eChecks of board management, billing, accounting, decisions, and reserve funds\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e04 Findings and Follow-up on Remedial Actions\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eFactual observations, board statements, corrective actions\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e05 Audit Report – Working Draft\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eAuditor's own actions, conclusions, qualifications, and signature – no pre-filled statements\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e06 Swedish User Guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eWorkflow, legal sources, four scenarios, and applicability check\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e07 English User Guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eInstructions in English for the working templates under Swedish law\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003e\u003cstrong\u003e08 Audit Register – Excel\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eNine tabs with control panel, register, status, and amount reconciliation\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d8e5ef\"\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\n\u003ch2\u003eExcel Template with Nine Tabs\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eOverview, Engagement, Documents, Audit, Finance, Decisions, Findings, Report, and Read Me.\u003c\/strong\u003e Each register tab has 100 empty rows. The seven counters in the overview sum up actual IDs filled in. The finance tab has difference formulas for comparison between the booked and verified amounts. The user only fills in actual data and specifies a source or document reference. The template contains no fictional personal or association details.\u003c\/p\u003e\n\n\u003cp\u003eFunction test: an empty register showed 0 on all counters; a test copy with two engagement IDs and one finding ID showed 2 and 1 respectively. An amount example of SEK 2,000 and SEK 1,850 gave a difference of SEK 150. The test data is not saved in the customer file. Excel does not make audit statements or automatic legal assessments.\u003c\/p\u003e\n\n\u003ch2\u003eHow the Auditor Uses the Document Package\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eEstablish the engagement.\u003c\/strong\u003e Check the registered bylaws, the selection of auditors, the financial year, and whether the Accounting Act or Audit Act applies. For professional statutory audit, applicable auditing standards must be followed separately.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eRequest the correct documents.\u003c\/strong\u003e Use document 02 for bylaws, property decisions, board\/general meeting minutes, bank documents, accounting, billing period, reserve funds, and agreements.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePerform actual checks.\u003c\/strong\u003e Document what has been audited, the scope of the audit, sample testing, dates, and evidence references in 03 and Excel.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eHandle findings.\u003c\/strong\u003e Use 04 for facts, the board's statement, and follow-up. Do not draw conclusions about illegal acts solely from a findings journal.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eWrite the report independently.\u003c\/strong\u003e Use 05 only after actual audit procedures. The auditor must specify the scope, results, qualifications, any assessment of discharge from liability, and signature themselves.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSubmit on time.\u003c\/strong\u003e Check the association's actual bylaws for the deadline and availability. The Swedish Land Survey's standard bylaws are a model, not automatically binding for every samfällighetsförening.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eWhat Does the Law Say About Audit Reports and the Selection of Auditors?\u003c\/h2\u003e\n\n\u003cp\u003eSection 28 of SFL prescribes that the bylaws shall regulate the audit, but does not specify a general template for the format of the audit report. The Swedish Land Survey's standard bylaws state as an example in Section 10 that auditors are elected at the annual general meeting and that the audit report is submitted to the board no later than three weeks before the annual general meeting. Always check the association's actual registered bylaws before using this time rule.\u003c\/p\u003e\n\n\u003cp\u003eAn association covered by special annual report and audit regulations may require a more comprehensive audit report with prescribed statements. This working draft does not claim to be a complete prescribed statutory audit report. A certified or approved auditor and the association's advisor should be engaged where applicable regulations require it.\u003c\/p\u003e\n\n\u003ch2\u003eFrequently Asked Questions – Auditing a Samfällighetsförening\u003c\/h2\u003e\n\n\u003ch3\u003eMust Every Samfällighetsförening Have a Certified Auditor?\u003c\/h3\u003e\n\n\u003cp\u003eNo, such a general requirement does not follow solely from SFL. The bylaws state how the board's management shall be audited. Separate obligations under accounting and audit legislation must be checked for the association's circumstances.\u003c\/p\u003e\n\n\u003ch3\u003eWhat Does an Audit Report for a Samfällighet Look Like?\u003c\/h3\u003e\n\n\u003cp\u003eThe form and content depend on the applicable bylaws, the engagement, and any statutory audit. This product has a working draft with open fields; the auditor formulates the conclusions after completing the audit.\u003c\/p\u003e\n\n\u003ch3\u003eCan Excel Audit the Finances Automatically?\u003c\/h3\u003e\n\n\u003cp\u003eNo. Excel can sum up administrative items and calculate simple amount differences, but it does not determine fair presentation, appropriate reserve fund allocation, discharge from liability, or the legality of the board's decisions.\u003c\/p\u003e\n\n\u003ch3\u003eWhat Does the Auditor Need to Receive from the Board?\u003c\/h3\u003e\n\n\u003cp\u003eIt depends on the association's activities and the audit engagement. Common documents may include bylaws, property decisions, minutes, the budget, billing period, verifications, bank reconciliations, agreements, reserve funds, and a maintenance plan.\u003c\/p\u003e\n\n\u003ch3\u003eIs Three Weeks Before the General Meeting Always the Final Date?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The rule exists as an example in the Swedish Land Survey's standard bylaws. It does not automatically apply if the current association's own bylaws state otherwise.\u003c\/p\u003e\n\n\u003ch3\u003eDoes the Audit Report for a Limited Company Include?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The document package applies to samfällighetsföreningar and may not be used as a replacement for the regulated audit required for a limited company.\u003c\/p\u003e\n\n\u003ch3\u003eAre the Templates Independently Legally Reviewed?\u003c\/h3\u003e\n\n\u003cp\u003eThe legal source check is AI-assisted as of November 2, 2026. No external independent legal review or actual audit engagement is documented.\u003c\/p\u003e\n\n\u003ch2\u003eRelated Templates on Mallbutiken\u003c\/h2\u003e\n\n\u003cp\u003eFor separate processes, there are \u003ca\u003eBilling Period for Samfällighetsförening\u003c\/a\u003e, \u003ca\u003eMaintenance and Renewal Plan with Reserve Fund\u003c\/a\u003e, and \u003ca\u003eGeneral Meeting for Samfällighetsförening\u003c\/a\u003e. There is also a special audit report product for non-profit associations, which does not replace an audit according to the samfällighetsförening's bylaws.\u003c\/p\u003e\n\n\u003ch2\u003eLegal Sources, Version, and Delivery\u003c\/h2\u003e\n\n\u003cp\u003eVersion 1.0 – 2026-11-02. Swedish law. \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/lag-19731150-om-forvaltning-av-samfalligheter_sfs-1973-1150\/\"\u003eSFL 1973:1150\u003c\/a\u003e, \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/bokforingslag-19991078_sfs-1999-1078\/\"\u003eAccounting Act 1999:1078\u003c\/a\u003e, \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/revisionslag-19991079_sfs-1999-1079\/\"\u003eAudit Act 1999:1079\u003c\/a\u003e, and \u003ca href=\"https:\/\/www.lantmateriet.se\/sv\/fastighet-och-mark\/samfallighet--aga-och-anvanda-gemensamt\/samfallighetsforening\/bilda-en-samfallighetsforening\/\"\u003eSwedish Land Survey – Standard Bylaws\u003c\/a\u003e. The digital ZIP is manually linked to Shopify Digital Products, and the product draft is published only by the product owner after their own download test.\u003c\/p\u003e\n\n\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":56439307469142,"sku":"SAMF-REVISION-2027-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/revisionsberattelse-samfallighet-huvudbild-1600.png?v=1793582148","url":"https:\/\/mallbutiken.se\/en\/products\/revisionsberattelse-samfallighetsforening-2026-2027-revision-excel-word-pdf","provider":"Mallbutiken","version":"1.0","type":"link"}