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Audiitorkontroll

Auditeerimise peamiseks eesmärgiks on tagada investorite huvide kaitse.

Auditi käigus kontrollitakse, kas ettevõtte raamatupidamist on peetud nii, et see annab õige pildi ettevõtte majandamisest ja selle tulemustest, ning on kooskõlas kehtiva seadusandluse ja heade tavadega.

Kliendid saavad:Auditorkontrol

  • abi vigade parandamiseks auditi käigus,
  • konfidentsiaalse märgukirja vigade ja küsitavuste kohta,
  • vannutatud audiitori üldhinnangu järeldusotsusena.

Alates 01.01.2011 kehtima hakanud Audiitortegevuse seaduse kohaselt on raamatupidamise aastaaruande audit  kohustuslik igale aktsiaseltsile, riigiraamatupidamiskohustuslasele, kohaliku omavalitsuse üksusele, avalik-õiguslikule juriidilisele isikule, riigieelarvest eraldist saavale erakonnale ja äriühingule, milles riigil on vähemalt otsustusõigus riigivaraseaduse tähenduses.Majandusarvestus1

Teistele  raamatupidamiskohustuslastele (kelle kohta  seaduses ei ole sätestatud teisiti)  on   raamatupidamise aastaaruande audit või ülevaatus kohustuslik,  kui aruandeaasta  näitajad ületavad alljärgnevaid tingimusi:

Täidetud peab olema 2 tingimust 3-st Audit Ülevaatus
Müügitulu või tulu üle 2 000 000€ üle 1 000 000€
Varad bilansipäeva seisuga üle 1 000 000€ üle  500 000€
Keskmine töötajate arv üle 30 üle 15
Täidetud peab olema 1 tingimus 3-st Audit Ülevaatus
Müügitulu või tulu üle 6 000 000€ üle 3 000 000€
Varad bilansipäeva seisuga üle 3 000 000€ üle 1 500 000€
Keskmine töötajate arv üle 90 üle 45

 

Audiitortegevuse seadus § 91 lõikes 4 nimetamata  sihtasutusele
Täidetud peab olema 1 tingimus Ülevaatus
Müügitulu või tulu üle 15 000€
Varad bilansipäeva seisuga üle 15 000€

 

Audit annab tegevjuhtidele kindluse tehtud otsuste õigsuses ja ideid arvestussüsteemi täiustamiseks.

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