{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/sv\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/sv\/blog\/author\/controlaudit_web\/","title":"Inventering av varulager vid bokslutet: s\u00e5 f\u00f6rbereder du den inf\u00f6r revisionen - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"g4jVskNhoK\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/inventering-varulager-bokslut-revision\/\">Inventering av varulager vid bokslutet: s\u00e5 f\u00f6rbereder du den inf\u00f6r revisionen<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/sv\/blog\/inventering-varulager-bokslut-revision\/embed\/#?secret=g4jVskNhoK\" width=\"600\" height=\"338\" title=\"\u201dInventering av varulager vid bokslutet: s\u00e5 f\u00f6rbereder du den inf\u00f6r revisionen\u201d &ndash; Controlaudit\" data-secret=\"g4jVskNhoK\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Om varulagret \u00e4r v\u00e4sentligt ska revisorn n\u00e4rvara vid den fysiska inventeringen, om det inte \u00e4r ogenomf\u00f6rbart (NIA-ES 501). Vi f\u00f6rklarar hur du tar fram inventeringsinstruktionerna, vad revisorn g\u00f6r den dagen, vad som h\u00e4nder om inventeringen inte sker p\u00e5 balansdagen eller om varor finns hos tredje part, och hur varulagret v\u00e4rderas enligt redovisnings- och v\u00e4rderingsregel 10 i PGC."}