{"id":1149,"date":"2025-09-08T11:09:51","date_gmt":"2025-09-08T09:09:51","guid":{"rendered":"https:\/\/lumeraaudit.ee\/services\/review\/"},"modified":"2025-12-15T08:43:00","modified_gmt":"2025-12-15T06:43:00","slug":"review","status":"publish","type":"page","link":"https:\/\/lumeraaudit.ee\/en\/services\/review\/","title":{"rendered":"Review"},"content":{"rendered":"<style>.elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-container > .elementor-column > .elementor-widget-wrap{align-content:center;align-items:center;}.elementor-1149 .elementor-element.elementor-element-3de2f3e:not(.elementor-motion-effects-element-type-background), .elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-container{max-width:1250px;min-height:23vh;}.elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-background-overlay{opacity:0.5;transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-1149 .elementor-element.elementor-element-3de2f3e{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;padding:0px 0px 20px 0px;}.elementor-1149 .elementor-element.elementor-element-f6cbc13.elementor-column > .elementor-widget-wrap{justify-content:flex-start;}.elementor-1149 .elementor-element.elementor-element-9eacb32{width:auto;max-width:auto;background-color:var( --e-global-color-4a5499b );background-image:url(\"https:\/\/lumeraaudit.ee\/wp-content\/uploads\/2025\/08\/ico-01.png\");margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 4px;padding:9px 10px 6px 10px;background-position:center center;background-size:cover;border-style:solid;border-width:0px 0px 1px 0px;border-color:var( --e-global-color-a567df4 );text-align:left;}.elementor-1149 .elementor-element.elementor-element-9eacb32 .elementor-heading-title{font-family:var( --e-global-typography-08fdc8c-font-family ), Sans-serif;font-size:var( --e-global-typography-08fdc8c-font-size );font-weight:var( --e-global-typography-08fdc8c-font-weight );text-transform:var( --e-global-typography-08fdc8c-text-transform );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 );color:var( --e-global-color-secondary );}.elementor-1149 .elementor-element.elementor-element-794e80a{width:var( --container-widget-width, 96.61% );max-width:96.61%;margin:1px 1px calc(var(--kit-widget-spacing, 0px) + 1px) 1px;--container-widget-width:96.61%;--container-widget-flex-grow:0;text-align:left;}.elementor-1149 .elementor-element.elementor-element-794e80a.elementor-element{--flex-grow:0;--flex-shrink:0;}.elementor-1149 .elementor-element.elementor-element-794e80a .elementor-heading-title{font-family:\"Montserrat\", Sans-serif;font-size:53px;font-weight:600;text-transform:none;line-height:0.9em;letter-spacing:1px;color:var( --e-global-color-secondary );}.elementor-1149 .elementor-element.elementor-element-c3995a4{margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 6px;color:var( --e-global-color-accent );}.elementor-1149 .elementor-element.elementor-element-c3995a4 a{color:var( --e-global-color-accent );}.elementor-1149 .elementor-element.elementor-element-c3995a4 a:hover{color:var( --e-global-color-4a5499b );}.elementor-1149 .elementor-element.elementor-element-a90dadc{--display:flex;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:63px;--padding-bottom:63px;--padding-left:15px;--padding-right:15px;}.elementor-1149 .elementor-element.elementor-element-a90dadc:not(.elementor-motion-effects-element-type-background), .elementor-1149 .elementor-element.elementor-element-a90dadc > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-accent );}.elementor-1149 .elementor-element.elementor-element-d9a3666 .elementor-heading-title{color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-fd0fa11{color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-7192f5d8:not(.elementor-motion-effects-element-type-background), .elementor-1149 .elementor-element.elementor-element-7192f5d8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-7192f5d8 > .elementor-container{max-width:1280px;}.elementor-1149 .elementor-element.elementor-element-7192f5d8{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;padding:0em 0em 7em 0em;}.elementor-1149 .elementor-element.elementor-element-7192f5d8 > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-1149 .elementor-element.elementor-element-7429a1fa > .elementor-element-populated{margin:0px 0px 0px 0px;--e-column-margin-right:0px;--e-column-margin-left:0px;}.elementor-1149 .elementor-element.elementor-element-4c249435:not(.elementor-motion-effects-element-type-background), .elementor-1149 .elementor-element.elementor-element-4c249435 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-4c249435 > .elementor-container{max-width:1280px;}.elementor-1149 .elementor-element.elementor-element-4c249435{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;margin-top:80px;margin-bottom:0px;}.elementor-1149 .elementor-element.elementor-element-4c249435 > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-1149 .elementor-element.elementor-element-6bdb7287:not(.elementor-motion-effects-element-type-background) > .elementor-widget-wrap, .elementor-1149 .elementor-element.elementor-element-6bdb7287 > .elementor-widget-wrap > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-6bdb7287.elementor-column > .elementor-widget-wrap{justify-content:center;}.elementor-1149 .elementor-element.elementor-element-6bdb7287 > .elementor-element-populated{border-style:solid;border-width:2px 2px 2px 2px;border-color:var( --e-global-color-4a5499b );box-shadow:0px 10px 48px -100px rgba(120.00000000000006, 158.00000000000009, 161.00000000000006, 0.28) inset;transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;margin:0px 0px 0px 0px;--e-column-margin-right:0px;--e-column-margin-left:0px;padding:30px 0px 50px 0px;}.elementor-1149 .elementor-element.elementor-element-6bdb7287 > .elementor-element-populated > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-1149 .elementor-element.elementor-element-7e2eff42{width:auto;max-width:auto;background-color:var( --e-global-color-4a5499b );background-image:url(\"https:\/\/lumeraaudit.ee\/wp-content\/uploads\/2025\/08\/ico-01.png\");margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 5px) 0px;padding:10px 10px 10px 10px;background-position:center center;background-size:cover;border-style:solid;border-width:0px 0px 1px 0px;border-color:var( --e-global-color-a567df4 );}.elementor-1149 .elementor-element.elementor-element-7e2eff42 .elementor-heading-title{font-family:var( --e-global-typography-08fdc8c-font-family ), Sans-serif;font-size:var( 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Sans-serif;font-size:16px;font-weight:400;text-transform:none;line-height:1.6em;letter-spacing:1px;color:var( --e-global-color-495d27d );}.elementor-1149 .elementor-element.elementor-element-5f82ded.elementor-element{--flex-grow:0;--flex-shrink:0;}.elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button{background-color:var( --e-global-color-4a5499b );font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );text-transform:var( --e-global-typography-accent-text-transform );text-decoration:var( --e-global-typography-accent-text-decoration );letter-spacing:var( --e-global-typography-accent-letter-spacing );fill:var( --e-global-color-accent );color:var( --e-global-color-accent );}.elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button:hover, .elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button:focus{background-color:var( --e-global-color-accent );color:var( --e-global-color-primary );}.elementor-1149 .elementor-element.elementor-element-6efa74d6{margin:20px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button-content-wrapper{flex-direction:row-reverse;}.elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button .elementor-button-content-wrapper{gap:16px;}.elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button:hover svg, .elementor-1149 .elementor-element.elementor-element-6efa74d6 .elementor-button:focus svg{fill:var( --e-global-color-primary );}.elementor-1149 .elementor-element.elementor-element-63e1d65{--display:flex;--padding-top:77px;--padding-bottom:77px;--padding-left:15px;--padding-right:15px;}.elementor-1149 .elementor-element.elementor-element-63e1d65:not(.elementor-motion-effects-element-type-background), .elementor-1149 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.elementor-element.elementor-element-60e56b3{color:var( --e-global-color-a567df4 );}@media(min-width:768px){.elementor-1149 .elementor-element.elementor-element-a90dadc{--content-width:1250px;}.elementor-1149 .elementor-element.elementor-element-63e1d65{--content-width:1250px;}}@media(max-width:1366px){.elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-container{max-width:900px;min-height:35vh;}.elementor-1149 .elementor-element.elementor-element-9eacb32 .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-1149 .elementor-element.elementor-element-794e80a{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;}.elementor-1149 .elementor-element.elementor-element-794e80a .elementor-heading-title{font-size:63px;}.elementor-1149 .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-1149 .elementor-element.elementor-element-224f7773 .elementor-heading-title{font-size:35px;}.elementor-1149 .elementor-element.elementor-element-5f82ded{--container-widget-width:50%;--container-widget-flex-grow:0;width:var( --container-widget-width, 50% );max-width:50%;}.elementor-1149 .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 );}}@media(max-width:1024px){.elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-container{min-height:30vh;}.elementor-1149 .elementor-element.elementor-element-3de2f3e{padding:0em 0em 0em 0em;}.elementor-1149 .elementor-element.elementor-element-9eacb32 .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-1149 .elementor-element.elementor-element-794e80a{--container-widget-width:65%;--container-widget-flex-grow:0;width:var( --container-widget-width, 65% );max-width:65%;}.elementor-1149 .elementor-element.elementor-element-794e80a .elementor-heading-title{font-size:55px;}.elementor-1149 .elementor-element.elementor-element-7192f5d8{padding:0em 0em 3em 0em;}.elementor-1149 .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-1149 .elementor-element.elementor-element-224f7773 .elementor-heading-title{font-size:32px;}.elementor-1149 .elementor-element.elementor-element-5f82ded{--container-widget-width:60%;--container-widget-flex-grow:0;width:var( --container-widget-width, 60% );max-width:60%;font-size:14px;}.elementor-1149 .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 );}}@media(max-width:767px){.elementor-1149 .elementor-element.elementor-element-3de2f3e > .elementor-container{min-height:32vh;}.elementor-1149 .elementor-element.elementor-element-3de2f3e{padding:0px 0px 10px 0px;}.elementor-1149 .elementor-element.elementor-element-9eacb32 .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-1149 .elementor-element.elementor-element-794e80a{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;text-align:center;}.elementor-1149 .elementor-element.elementor-element-794e80a .elementor-heading-title{font-size:28px;}.elementor-1149 .elementor-element.elementor-element-7192f5d8{margin-top:0px;margin-bottom:0px;}.elementor-1149 .elementor-element.elementor-element-7429a1fa{width:100%;}.elementor-1149 .elementor-element.elementor-element-4c249435{margin-top:40px;margin-bottom:0px;}.elementor-1149 .elementor-element.elementor-element-6bdb7287{width:100%;}.elementor-1149 .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-1149 .elementor-element.elementor-element-224f7773 .elementor-heading-title{font-size:24px;}.elementor-1149 .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-1149 .elementor-element.elementor-element-6efa74d6{margin:20px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-1149 .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=\"1149\" class=\"elementor elementor-1149 elementor-767\" 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\"><span data-metadata=\"&lt;!--(figmeta)eyJmaWxlS2V5IjoiTDJiMHBzV05TOFA2TmU2bVMySHZYUSIsInBhc3RlSUQiOjE5NzIwMDE2NDEsImRhdGFUeXBlIjoic2NlbmUifQo=(\/figmeta)--&gt;\"><\/span><span style=\"font-size: 52.4824px\">Review<\/span><\/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\">Review<\/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 review, while simplified compared to an audit, is still an independent assessment process during which the reliability of financial statements and their compliance with accounting laws and standards are evaluated. The obligation for a review arises from the Auditors Activities Act and may extend to commercial undertakings, foundations, and non-profit organizations if they exceed the review thresholds stipulated by law, which are lower than audit thresholds. It is also a suitable service for companies that do not have a statutory audit or review obligation but still require confirmation of the correctness of their financial statements \u2013 for example, for investors, banks, or business partners.  <br><br>A review is an alternative to an audit \u2013 it is a less extensive, yet independent and professional assessment of a company&#8217;s annual report. The purpose of a review is to provide moderate assurance that the financial statements do not contain material misstatements or misleading information. Although a review is not as comprehensive as an audit, it still adheres to international review standards and relies on the auditor&#8217;s professional judgment and experience.  <br><br>A review is primarily based on inquiries and analytical procedures, making it more limited in scope than an audit and generally less time-consuming. However, it provides an external independent assessment of financial information and helps enhance the reliability of reporting.<br>We recommend a review primarily for small and medium-sized enterprises who seek a high-quality, yet more flexible and cost-effective form of independent control. <\/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<div class=\"elementor-element elementor-element-63e1d65 e-flex e-con-boxed e-con e-parent\" data-id=\"63e1d65\" 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-475c81b elementor-widget elementor-widget-heading\" data-id=\"475c81b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When to choose a review?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ea3920 elementor-widget elementor-widget-text-editor\" data-id=\"0ea3920\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A review is suitable for companies that are not legally required to undergo a mandatory audit but still require independent assurance regarding their report \u2013 for example:<br>\u25cf medium-sized enterprises whose indicators fall below audit thresholds;<br>\u25cf growth-phase companies looking to enhance credibility with partners or investors;<br>\u25cf companies whose articles of association or contracts stipulate a review obligation;<br>\u25cf foundations or non-profit organizations for whom funders have requested a review.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94b3a5b elementor-widget elementor-widget-heading\" data-id=\"94b3a5b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How does a review differ from an audit?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b76512 elementor-widget elementor-widget-text-editor\" data-id=\"0b76512\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u25cf Does not involve extensive testing or evaluation of internal control systems.<br>\u25cf Primarily relies on inquiries with management and analytical procedures.<br>\u25cf The scope of work and time commitment are smaller, resulting in a more favorable price.<br>\u25cf The auditor provides an opinion with limited assurance \u2013 meaning that no material misstatements were identified, but the thoroughness is not comparable to an audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-990bd60 elementor-widget elementor-widget-heading\" data-id=\"990bd60\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Review Outcome<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7377bfc elementor-widget elementor-widget-text-editor\" data-id=\"7377bfc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The final document of a review is the report prepared by the auditor. This document is appended to the annual report, which inherently helps strengthen the reliability of the report in the eyes of third parties. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b908cc elementor-widget elementor-widget-heading\" data-id=\"8b908cc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our Approach<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60e56b3 elementor-widget elementor-widget-text-editor\" data-id=\"60e56b3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The work focuses on substantive communication with the client, analysis of financial indicators, and significant risk areas. The work is conducted in accordance with the International Standard on Review Engagements (ISRE 2400), and the scope and timeline of the work are agreed upon with the client at the outset. Our goal is to provide clarity and assurance, avoiding unnecessary burden.  <\/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<\/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 Review Review A review, while simplified compared to an audit, is still an independent assessment process during which the reliability of financial statements and their compliance with accounting laws and standards are evaluated. The obligation for a review arises from the Auditors Activities Act and may extend to commercial undertakings, foundations, and non-profit organizations [&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-1149","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>Review - Lumera Audit<\/title>\n<meta name=\"description\" content=\"A flexible and cost-effective review of financial statements that provides moderate assurance and enhances the reliability of reporting.\" \/>\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\/review\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review - 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