{"id":115690,"date":"2026-02-25T14:13:12","date_gmt":"2026-02-25T14:13:12","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/115690\/"},"modified":"2026-02-25T14:13:12","modified_gmt":"2026-02-25T14:13:12","slug":"tahelepanekud-audiitortegevuse-jarelevalve-noukogu-kvaliteedikontrollidest-veebruaris","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/115690\/","title":{"rendered":"T\u00e4helepanekud audiitortegevuse j\u00e4relevalve n\u00f5ukogu kvaliteedikontrollidest veebruaris"},"content":{"rendered":"<p>        <img width=\"1200\" height=\"675\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/27f262964b1154b88ab6aad1407269d8.jpg\" class=\"img-fluid wp-post-image\" alt=\"Audiitortegevuse j\u00e4relevalve n\u00f5ukogu t\u00e4helepanekud novembris\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/27f262964b1154b88ab6aad1407269d8.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>    Foto: Depositphotos  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Audiitortegevuse j\u00e4relevalve n\u00f5ukogu (AJN) avaldas olulisemad t\u00e4helepanekud l\u00e4hiaja kvaliteedikontrollidest:<\/p>\n<p>1. Bioloogilise vara saldo auditeerimata j\u00e4tmine<\/p>\n<p>Ettev\u00f5tte bilansis on bioloogilise varana kajastatud kasvav mets. Aruandeaastal on muutusena kajastatud ainult metsa juurdekasv. Kvantitatiivselt on tegemist olulise bilansisaldoga ning vastavalt standardi n\u00f5uetele peab audiitor teostama substantiivseid protseduure iga olulise konto saldo osas. Audiitor antud saldo osas auditiprotseduure teostanud ei ole. Vaatamata saldo olulisusele ja selle seotusele keeruka ning subjektiivse arvestushinnanguga, piirdus audiitor \u00fcldiste riskihinnangutega ega kontrollinud bilansip\u00e4eva seisuga kasvava metsa \u00f5iglase v\u00e4\u00e4rtuse juhatuse poolset hindamist ega \u00fcmberhindluse vajadust. Audiitori dokumentatsioonist ei selgu, milliste protseduuride ja t\u00f5endusmaterjali alusel j\u00f5udis audiitor j\u00e4relduseni, et kasvava metsa saldo ei sisalda olulist v\u00e4\u00e4rkajastamist, mist\u00f5ttu ei ole omandatud piisavat ja asjakohast auditi t\u00f5endusmaterjali. ISA(EE)230-8, ISA(EE)330-3, 18, ISA(EE)500-6<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"f682939a9a9fb6919393989f8385d89393\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"mb-2\">Telli finantsvaldkonna uudised oma postkasti! Kolmap\u00e4eviti saadetav RMP N\u00e4dalakiri sisaldab raamatupidamise, maksunduse ja t\u00f6\u00f6\u00f5iguse uudiseid, spetsialistide artikleid, seadusemuudatusi, n\u00f5uandeid jpm.<\/p>\n<p>                    <img width=\"400\" height=\"379\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/fb51a5997136b6a5e7241366060c27f8.jpg\" class=\"img-fluid align-self-center\" alt=\"\" decoding=\"async\" loading=\"lazy\"  \/><\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/raamatupidamine-uudised\/tahelepanekud-audiitortegevuse-jarelevalve-noukogu-kvaliteedikontrollidest-jaanuaris-2026\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/27f262964b1154b88ab6aad1407269d8-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Audiitortegevuse j\u00e4relevalve n\u00f5ukogu t\u00e4helepanekud novembris\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/raamatupidamine-uudised\/tahelepanekud-audiitortegevuse-jarelevalve-noukogu-kvaliteedikontrollidest\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/27f262964b1154b88ab6aad1407269d8-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Audiitortegevuse j\u00e4relevalve n\u00f5ukogu t\u00e4helepanekud novembris\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/raamatupidamine-uudised\/tahelepanekud-audiitortegevuse-jarelevalve-noukogu-kvaliteedikontrollidest-novembris\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/27f262964b1154b88ab6aad1407269d8-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Audiitortegevuse j\u00e4relevalve n\u00f5ukogu t\u00e4helepanekud novembris\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Foto: Depositphotos PRO tellijale Audiitortegevuse j\u00e4relevalve n\u00f5ukogu (AJN) avaldas olulisemad t\u00e4helepanekud l\u00e4hiaja kvaliteedikontrollidest: 1. Bioloogilise vara saldo auditeerimata&hellip;\n","protected":false},"author":2,"featured_media":60407,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[131,13516,40689,54288,130,37,33,35,34,36,54289],"class_list":["post-115690","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-ari","tag-audiitortegevus","tag-audiitortegevuse-jarelevalve","tag-bioloogilised-varad","tag-business","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-inventuur"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116131686288223584","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/115690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=115690"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/115690\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/60407"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=115690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=115690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=115690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}