{"id":1083,"date":"2025-09-08T11:20:34","date_gmt":"2025-09-08T09:20:34","guid":{"rendered":"https:\/\/lumeraaudit.ee\/special-audit\/"},"modified":"2025-12-15T08:40:14","modified_gmt":"2025-12-15T06:40:14","slug":"special-audit","status":"publish","type":"page","link":"https:\/\/lumeraaudit.ee\/en\/services\/special-audit\/","title":{"rendered":"Special Audit"},"content":{"rendered":"<style>.elementor-1083 .elementor-element.elementor-element-3de2f3e > .elementor-container > .elementor-column > .elementor-widget-wrap{align-content:center;align-items:center;}.elementor-1083 .elementor-element.elementor-element-3de2f3e:not(.elementor-motion-effects-element-type-background), .elementor-1083 .elementor-element.elementor-element-3de2f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1083 .elementor-element.elementor-element-3de2f3e > .elementor-container{max-width:1250px;min-height:23vh;}.elementor-1083 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.elementor-heading-title{font-size:28px;}.elementor-1083 .elementor-element.elementor-element-7192f5d8{margin-top:0px;margin-bottom:0px;}.elementor-1083 .elementor-element.elementor-element-7429a1fa{width:100%;}.elementor-1083 .elementor-element.elementor-element-4c249435{margin-top:40px;margin-bottom:0px;}.elementor-1083 .elementor-element.elementor-element-6bdb7287{width:100%;}.elementor-1083 .elementor-element.elementor-element-7e2eff42 .elementor-heading-title{font-size:var( --e-global-typography-08fdc8c-font-size );line-height:var( --e-global-typography-08fdc8c-line-height );letter-spacing:var( --e-global-typography-08fdc8c-letter-spacing );word-spacing:var( --e-global-typography-08fdc8c-word-spacing );}.elementor-1083 .elementor-element.elementor-element-224f7773 .elementor-heading-title{font-size:24px;}.elementor-1083 .elementor-element.elementor-element-5f82ded{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:14px;}.elementor-1083 .elementor-element.elementor-element-6efa74d6{margin:20px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-1083 .elementor-element.elementor-element-6efa74d6 .elementor-button{font-size:var( --e-global-typography-accent-font-size );letter-spacing:var( --e-global-typography-accent-letter-spacing );}}<\/style>\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1083\" class=\"elementor elementor-1083 elementor-786\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3de2f3e elementor-section-items-stretch elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"3de2f3e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6cbc13\" data-id=\"f6cbc13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9eacb32 elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9eacb32\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-794e80a elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"794e80a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Special Audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3995a4 elementor-mobile-align-center elementor-widget elementor-widget-breadcrumbs\" data-id=\"c3995a4\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/lumeraaudit.ee\/en\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-a90dadc e-flex e-con-boxed e-con e-parent\" data-id=\"a90dadc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9a3666 elementor-widget elementor-widget-heading\" data-id=\"d9a3666\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special Audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd0fa11 elementor-widget elementor-widget-text-editor\" data-id=\"fd0fa11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A special audit is an independent procedure through which shareholders or partners can obtain an impartial expert assessment of the company&#8217;s asset-related or management-related issues. Its purpose is to ascertain whether there are grounds for claims against the management&#8217;s actions or to confirm that the suspicions are unfounded. Typically, a special audit focuses on specific transactions and operations that may be contrary to law or the company&#8217;s interests.<br><br>The special audit report must be prepared in such a way that clear and reasoned conclusions can be drawn from it regarding the audited circumstances. The report reflects the questions raised, the facts necessary to answer them, and the assessments of the special auditor. If the report contains only an overview of transactions without substantive analysis, it does not fulfill its purpose.<br><br>If shareholders or partners do not wish to commission a special audit, a court may decide on it if necessary. The court will do so if there are credible reasons, such as suspicion regarding the management&#8217;s actions or the company&#8217;s asset situation. The court will not order a special audit if the application is unfounded, hinders the company from defending its rights, or if the potential damage is too small compared to the cost of the audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7192f5d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7192f5d8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7429a1fa\" data-id=\"7429a1fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4c249435 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c249435\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6bdb7287 elementor-invisible\" data-id=\"6bdb7287\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:250,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e2eff42 elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7e2eff42\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Would you like to know more?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-224f7773 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"224f7773\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Speak directly with our specialists!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f82ded elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5f82ded\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Whether for a consultation or a price inquiry, we are happy to assist you with both.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6efa74d6 elementor-mobile-align-center elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"6efa74d6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-shrink\" href=\"https:\/\/lumeraaudit.ee\/en#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"jki jki-arrow-up-right-line\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Start a conversation here<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Services Special Audit Special Audit A special audit is an independent procedure through which shareholders or partners can obtain an impartial expert assessment of the company&#8217;s asset-related or management-related issues. Its purpose is to ascertain whether there are grounds for claims against the management&#8217;s actions or to confirm that the suspicions are unfounded. Typically, a [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":1143,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"inline_featured_image":false,"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"class_list":["post-1083","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Special Audit - Lumera Audit<\/title>\n<meta name=\"description\" content=\"A special audit brings clarity to specific issues and provides an independent assessment of transactions or management decisions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lumeraaudit.ee\/en\/services\/special-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Special Audit - 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