{"id":6600,"date":"2017-05-18T00:00:00","date_gmt":"2017-05-18T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/kontrolli-kas-sinu-ettevottel-on-audiitorkontrolli-kohustus\/"},"modified":"2025-05-29T11:43:09","modified_gmt":"2025-05-29T11:43:09","slug":"kontrolli-kas-sinu-ettevottel-on-audiitorkontrolli-kohustus","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/kontrolli-kas-sinu-ettevottel-on-audiitorkontrolli-kohustus\/","title":{"rendered":"Kontrolli kas Sinu ettev\u00f5ttel on audiitorkontrolli kohustus"},"content":{"rendered":"<h2>Auditi kohustus<\/h2>\n<p><strong>Auditi kohustus on raamatupidamiskohustuslasel, kelle:<\/strong><\/p>\n<ul>\n<li>raamatupidamise aastaaruandes toodud aruandeaasta n\u00e4itajatest v\u00e4hemalt kaks \u00fcletavad allj\u00e4rgnevaid tingimusi:<\/li>\n<\/ul>\n<p>&#8211; m\u00fc\u00fcgitulu v\u00f5i tulu 4 000 000 eurot,<br \/>&#8211; varad bilansip\u00e4eva seisuga kokku 2 000 000 eurot,<br \/>&#8211; keskmine t\u00f6\u00f6tajate arv 60 inimest;<\/p>\n<ul>\n<li>kelle raamatupidamise aastaaruandes toodud aruandeaasta n\u00e4itajatest v\u00e4hemalt \u00fcks \u00fcletab allj\u00e4rgnevaid tingimusi:<\/li>\n<\/ul>\n<p>&#8211; m\u00fc\u00fcgitulu v\u00f5i tulu 12 000 000 eurot,<br \/>&#8211; varad bilansip\u00e4eva seisuga kokku 6 000 000 eurot,<br \/>&#8211; keskmine t\u00f6\u00f6tajate arv 180 inimest.<\/p>\n<h2>\u00dclevaatuse kohustus<\/h2>\n<p>Kui auditi kohustuse piirm\u00e4\u00e4rad on t\u00e4itmata, siis rakendub kas <strong>\u00fclevaatuse kohustus v\u00f5i puudub kohustus aastaaruannet kontrollida.<\/strong><\/p>\n<p><strong>\u00dclevaatus on igal juhul kohustuslik raamatupidamiskohustuslasele, kelle:<\/strong><\/p>\n<ul>\n<li>raamatupidamise aastaaruandes toodud aruandeaasta n\u00e4itajatest v\u00e4hemalt kaks \u00fcletavad allj\u00e4rgnevaid tingimusi:<\/li>\n<\/ul>\n<p>&#8211; m\u00fc\u00fcgitulu v\u00f5i tulu 1 600 000 eurot,<br \/>&#8211; varad bilansip\u00e4eva seisuga kokku 800 000 eurot,<br \/>&#8211; keskmine t\u00f6\u00f6tajate arv 24 inimest;<\/p>\n<ul>\n<li>kelle raamatupidamise aastaaruandes toodud aruandeaasta n\u00e4itajatest v\u00e4hemalt \u00fcks \u00fcletab allj\u00e4rgnevaid tingimusi:<\/li>\n<\/ul>\n<p>&#8211; m\u00fc\u00fcgitulu v\u00f5i tulu 4 800 000 eurot,<br \/>&#8211; varad bilansip\u00e4eva seisuga kokku 2 400 000 eurot,<br \/>&#8211; keskmine t\u00f6\u00f6tajate arv 72 inimest.<\/p>\n<p><strong>Lisaks on audit kohustuslik:<\/strong><\/p>\n<ul>\n<li>igale aktsiaseltsile<\/li>\n<li>riigi raamatupidamiskohuslasele<\/li>\n<li>kohaliku omavalitsuse \u00fcksusele<\/li>\n<li>avalik-\u00f5iguslikule juriidilisele isikule<\/li>\n<li>sihtasutusele ja riigieelarvest eraldist saavale erakonnale<\/li>\n<li>j\u00e4lgida n\u00f5udeid MT\u00dcdele<\/li>\n<\/ul>\n<p>Samuti v\u00f5ib \u00fclevaatust l\u00e4bi viia konsolideerimise eesm\u00e4rgil koostatud finantsinformatsiooni kohta, juhul kui sellist informatsiooni esitavad grupi raamatupidamisele v\u00e4lismaal asuvad t\u00fctarettev\u00f5tted, mille kohalik raamatupidamist ava erineb emaettev\u00f5tte omast (RTJ, IFRS) ning grupi audiitor leiab, et konsolideerimise komponendi kohta v\u00f5ib l\u00e4bi viia \u00fclevaatuse.<\/p>\n<p>Varasemate piirm\u00e4\u00e4radega saad tutvuda <a href=\"https:\/\/leinonen.eu\/est\/et\/news\/kontrolli-kas-sinu-ettevottel-lasub-auditi-voi-ulevaate-kohustus\/\" target=\"_blank\" rel=\"noopener\">siin.<\/a><\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Auditi kohustus Auditi kohustus on raamatupidamiskohustuslasel, kelle: raamatupidamise aastaaruandes toodud aruandeaasta n\u00e4itajatest v\u00e4hemalt kaks \u00fcletavad allj\u00e4rgnevaid tingimusi: &#8211; m\u00fc\u00fcgitulu v\u00f5i tulu 4 000 000 eurot,&#8211; varad bilansip\u00e4eva seisuga kokku 2 000 000 eurot,&#8211; keskmine t\u00f6\u00f6tajate arv 60 inimest; kelle raamatupidamise aastaaruandes toodud aruandeaasta n\u00e4itajatest v\u00e4hemalt \u00fcks \u00fcletab allj\u00e4rgnevaid tingimusi: &#8211; m\u00fc\u00fcgitulu v\u00f5i tulu 12 000 [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6600","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audiitorkontrolli kohustus &#8211; Leinonen Estonia<\/title>\n<meta name=\"description\" content=\"Audiitorkontrolli kohustus on ettev\u00f5tetel, kelle t\u00f6\u00f6tajate arv, varad v\u00f5i m\u00fc\u00fcgitulu \u00fcletavad s\u00e4testatud piirm\u00e4\u00e4rasid. 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