{"id":1153,"date":"2025-08-18T11:52:07","date_gmt":"2025-08-18T09:52:07","guid":{"rendered":"https:\/\/lumeraaudit.ee\/home\/"},"modified":"2025-09-10T12:54:29","modified_gmt":"2025-09-10T10:54:29","slug":"home","status":"publish","type":"page","link":"https:\/\/lumeraaudit.ee\/en\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t
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Lumera Audit - \nEstonian professionals, global experience<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n Our Services <\/h3>\n \t\t \t

An auditor's opinion is an independent and professional assessment that confirms the compliance of financial data with regulations and provides third parties with a reliable overview of the company's financial position.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\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

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\n Audit <\/h3>\n \t\t \t

An independent and thorough review that provides assurance that the company's annual report accurately and fairly reflects its financial position.\n<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Review <\/h3>\n \t\t \t

A comprehensive review aimed at providing moderate assurance that there are no material misstatements in the company's annual report.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Verification of Non-Cash Contribution <\/h3>\n \t\t \t

Ensures that the non-cash contribution made to the company \u2013 be it real estate, equipment, or other assets \u2013 is fairly valued.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Special Audit <\/h3>\n \t\t \t

The focus is on a specific topic or issue \u2013 for example, a transaction, process, or management decision \u2013 on which an independent assessment is provided.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Project Audit <\/h3>\n \t\t \t

It is verified whether grant or project funds have been used in accordance with the funder's requirements and agreed-upon objectives.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Pre-Acquisition Financial Due Diligence <\/h3>\n \t\t \t

The company's financial position is assessed before acquisition or merger, so that the buyer knows exactly what condition the company is in.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Our <\/span><\/span> Story <\/h2>\t\t\t\t
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The name Lumera symbolizes clarity, transparency, and trust. It is inspired by the Latin word lumen \u2013 light \u2013 which reflects our goal to bring clarity and certainty to complex figures and processes. For us, audit means more than mere verification \u2013 it is a matter of trust and responsibility. Our values are Transparency, Building Trust, Purposefulness, Ethical Conduct, Calm Thoroughness, and Openness. <\/p>\n

We do not wish to be merely auditors, but partners who help companies grow on a solid and transparent foundation. Our journey as auditors began when we decided to make this profession our calling. We started at the international audit firm Deloitte, where we worked our way up from assistant to sworn auditor, gaining in-depth knowledge and international experience. Although life led us to other roles in between, the financial world always remained at the heart of our work and passion. <\/p>\n

In recent years, we observed a shortage of reliable audit service providers in the Estonian market. For us, it would have been a waste to leave unused the knowledge and professional skills accumulated over the years. Thus, Lumera was born \u2013 an audit firm that values its people, acts as a true partner to businesses, and helps uphold the reputation of auditors. We do our work honestly, intelligently, and with dedication, while also alleviating the shortage of auditors in the market. <\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\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

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Liisa Maata<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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Partner | Certified Auditor No. 722
liisa@lumeraaudit.ee
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<\/span><\/span>Merli Oago<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t

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Partner | Certified Auditor No. 716
merli@lumeraaudit.ee
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Our <\/span><\/span> Values<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t
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\n Transparency <\/h3>\n \t\t \t

We speak clearly and understandably, without excessive jargon.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Building Trust <\/h3>\n \t\t \t

With every task, we prove that you can rely on us.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Purposefulness <\/h3>\n \t\t \t

We do our work with purpose and intent, not just to 'check a required box'.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Ethical Conduct <\/h3>\n \t\t \t

We follow both the law and our internal compass.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Calm Thoroughness <\/h3>\n \t\t \t

We take our time to delve deep and do things thoroughly.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t

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\n Openness <\/h3>\n \t\t \t

We communicate honestly and answer questions in a way that they are truly understood.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\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

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Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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How We Do Things<\/span><\/span><\/h2><\/div><\/div>\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
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    Our offer<\/h4>

    As a first step, we will prepare an offer based on the information you have provided and the requested service.\nIf you are not sure whether your company requires an audit or a review, you can use the calculator here.\nFor other services, you can find more detailed descriptions here.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/li>

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    Contract<\/h4>

    If the offer is accepted, we will carry out the necessary internal preliminary procedures (e.g. know-your-client checks and other procedures required by standards), prepare the agreement, and send it for signing.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/li>

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    Procedures<\/h4>

    In accordance with the agreed service, we carry out the necessary procedures. For this purpose, we will send you an initial list of requested information. It is common that during the process additional details or clarifications may be required \u2013 this is entirely normal and part of the procedure. Our goal is to understand your company as thoroughly as possible and to evaluate precisely those areas that are most relevant from the perspective of the work at hand.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/li>

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    Auditor\u2019s Opinion<\/h4>

    Once all the above procedures have been carried out and all significant questions have been answered, the final step is the issuance of the auditor\u2019s opinion. The form of the opinion depends on the agreed service \u2013 whether it concerns the audit of annual reports, a review, verification of a non-monetary contribution, or another audit-related service.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/li><\/ul><\/div>\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

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    Interested?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Get an offer - just ask!<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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