{"id":1164,"date":"2025-08-25T18:05:03","date_gmt":"2025-08-25T16:05:03","guid":{"rendered":"https:\/\/lumeraaudit.ee\/services\/audit\/"},"modified":"2025-12-15T08:39:44","modified_gmt":"2025-12-15T06:39:44","slug":"audit","status":"publish","type":"page","link":"https:\/\/lumeraaudit.ee\/en\/services\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"<style>.elementor-1164 .elementor-element.elementor-element-3de2f3e > .elementor-container > .elementor-column > .elementor-widget-wrap{align-content:center;align-items:center;}.elementor-1164 .elementor-element.elementor-element-3de2f3e:not(.elementor-motion-effects-element-type-background), .elementor-1164 .elementor-element.elementor-element-3de2f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1164 .elementor-element.elementor-element-3de2f3e > .elementor-container{max-width:1250px;min-height:23vh;}.elementor-1164 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--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-1164 .elementor-element.elementor-element-224f7773 .elementor-heading-title{font-size:24px;}.elementor-1164 .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-1164 .elementor-element.elementor-element-6efa74d6{margin:20px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-1164 .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=\"1164\" class=\"elementor elementor-1164 elementor-255\" 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\">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\">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 statutory audit is an independent review of financial statements, aimed at assessing whether the company&#8217;s or organization&#8217;s statements provide a reliable and accurate picture of its financial position. The audit is conducted in accordance with international auditing standards and includes, among other things, testing of data, evaluation of processes, and analysis of management explanations.<\/p><p>The audit obligation in Estonia stems from the Auditors Activities Act and may extend to commercial undertakings, foundations, and non-profit organizations if they exceed the audit thresholds stipulated by law. Our aim is to ensure that the audit is a value-adding, clear, and collaborative process for the client, not merely an obligation.<\/p><p>An audit is an independent and assurance engagement during which it is assessed whether the company&#8217;s annual report materially and fairly reflects its financial position, operating results, and cash flows.<\/p><p>The purpose of the audit is to provide reasonable assurance that the annual report does not contain material misstatements or misleading information and has been prepared in accordance with applicable accounting practices. The auditor&#8217;s opinion is appended to the annual report, thereby increasing the reliability of the report for investors, partners, funders, and other stakeholders.<\/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 is an audit mandatory?<\/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>The obligation to audit is stipulated in the Auditors Activities Act and applies, for example, to:<br>\u25cf companies whose indicators exceed the thresholds specified in the law;<br>\u25cf foundations and public sector entities whose activities involve the use of public funds;<br>\u25cf associations whose articles of association, founding agreement, or funder&#8217;s terms require an audit;<br>\u25cf situations where an audit is ordered by a court or shareholders.<\/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\">What does an auditor do?<\/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>During the audit, the auditor assesses: <br>\u25cf whether the annual report complies with the applicable Accounting Act and adopted accounting principles; <br>\u25cf whether the accounting data is reliable and financial indicators reflect the company&#8217;s true situation; <br>\u25cf whether the treatment of tax accounting and significant accounting estimates presented in the report is clear and justified; <br>\u25cf whether a third party can gain an adequate financial overview of the company by reading the annual report. The work focuses on significant risks and areas that may affect the integrity of the report. The audit is conducted in accordance with International Standards on Auditing (ISA), and the content and scope of the work are determined according to the nature of the specific company&#8217;s operations.<\/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\">What an auditor does not do?<\/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>It is important to understand that an audit is not a tax audit and does not replace internal control or management. The auditor: <br>\u25cf does not prepare the annual report on behalf of the client or take responsibility for its content; <br>\u25cf does not provide a comprehensive assessment of the company&#8217;s internal control system; <br>\u25cf does not make decisions or accounting estimates on behalf of management; <br>\u25cf does not check every detail of the accountant&#8217;s work or the completeness of all documentation; <br>\u25cf does not prepare cash flow statements or consolidation tables; <br>\u25cf does not guarantee 100% certainty \u2013 it provides reasonable, not absolute, assurance.<\/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>In our work, we are guided by thoroughness, clarity, and cooperation. Our goal is not merely to be a controller, but also a trusted partner who helps to increase the transparency of the company&#8217;s reporting and strengthen trust among funders, investors, and other key stakeholders. During the audit, we prioritize open communication and understanding of the company&#8217;s operations and risks to provide an independent and balanced assessment of the report&#8217;s reliability.<\/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 Audit Audit A statutory audit is an independent review of financial statements, aimed at assessing whether the company&#8217;s or organization&#8217;s statements provide a reliable and accurate picture of its financial position. The audit is conducted in accordance with international auditing standards and includes, among other things, testing of data, evaluation of processes, and analysis [&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-1164","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>Audit - Lumera Audit<\/title>\n<meta name=\"description\" content=\"An independent and thorough audit that confirms the reliability of the annual report and increases the confidence of partners and investors.\" \/>\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\/audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit - 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