{"id":60406,"date":"2025-12-09T10:39:12","date_gmt":"2025-12-09T10:39:12","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/60406\/"},"modified":"2025-12-09T10:39:12","modified_gmt":"2025-12-09T10:39:12","slug":"tahelepanekud-audiitortegevuse-jarelevalve-noukogu-kvaliteedikontrollidest-novembris","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/60406\/","title":{"rendered":"T\u00e4helepanekud audiitortegevuse j\u00e4relevalve n\u00f5ukogu kvaliteedikontrollidest novembris"},"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. Finantsinvesteeringu klassifitseerimine<\/p>\n<p>Majandus\u00fcksus on hoiu-laenu\u00fchistu (HL\u00dc) t\u00fctarettev\u00f5te, tema varadest 33% moodustab pikaajaline finantsinvesteering vastavalt emaettev\u00f5ttega s\u00f5lmitud hoiuselepingule: \u201cHoiusummast 50% v\u00f5tab HL\u00dc arvele liikme hoiusena ning 50% liikme osakapitalina HL\u00dc-s.\u201c Audiitor on modifitseerinud aruannet p\u00f5hjendusega, et <\/p>\n<ol class=\"wp-block-list\">\n<li>ei oska \u00f6elda, kas ettev\u00f5ttel oli \u00f5igus kajastada nimetatud osamaks emaettev\u00f5tte osakapitali finantsinvesteeringuna vastavalt EFS n\u00f5uetele ja <\/li>\n<li>on seisukohal, et 12-kuuline hoius peab olema kajastatud nagu l\u00fchiajaline finantsinvesteering.<\/li>\n<\/ol>\n<p>AJN leidis, et kuigi <a href=\"https:\/\/rmp.geenius.ee\/raamatupidamine\/rtj\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">RTJ<\/a> 3 p 49 ja 50 kohaselt ei oleks hoiu-laenu\u00fchistul p\u00f5hjendatud k\u00e4sitleda hoiusummat osakapitalina, siis majandus\u00fcksuse seisukohast on tegemist finantsinvesteeringuga. Finantsinvesteering on investori poolt tehtud rahapaigutus, mille eesm\u00e4rk on teenida tulu (n\u00e4iteks intressi, dividendi v\u00f5i kapitalikasvu) v\u00f5i saavutada muu finantseesm\u00e4rk. AJN j\u00e4reldab, et osamaksu kajastamine vastavalt kirjeldatud lepingule finantsinvesteeringuna majandus\u00fcksuse bilansis ei olnud viga ja audiitor ei oleks pidanud aruannet modifitseerima.<\/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=\"a7d3c2cbcbcee7c0c2c2c9ced2d489c2c2\" 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=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/raamatupidamine-uudised\/eestis-napib-endiselt-audiitoreid-teenusepakkujate-arv-vaheneb-jarelkasv-kahaneb-ja-hinnad-tousevad\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/fa1df5c4852cfa04427d3ddd8c85fcd3-360x203.png\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/raamatupidamine-uudised\/audiitortegevuse-jarelevalve-aastaraamat-millised-vead-maksavad-audiitoritele-kvaliteedihinnangu\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/57ca20ad95fdcdd4794f962136c6f60d-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/raamatupidamine\/raamatupidamine-yldiselt\/eesti-vajab-osalusoptsioonide-kajastamiseks-oma-raamatupidamisjuhendit\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"204\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/243f8514fb1519c11c7b3920a0a35fc4-scaled-e1750317899616-360x204.jpeg\" class=\"img-fluid wp-post-image\" alt=\"\" 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. Finantsinvesteeringu klassifitseerimine Majandus\u00fcksus on&hellip;\n","protected":false},"author":2,"featured_media":60407,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[131,13516,130,37,33,35,34,36,3717,30647,30648,30649,30650,30651],"class_list":{"0":"post-60406","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ari","8":"tag-ari","9":"tag-audiitortegevus","10":"tag-business","11":"tag-ee","12":"tag-eesti","13":"tag-eesti-keel","14":"tag-estonia","15":"tag-estonian","16":"tag-hoiu-laenuuhistu","17":"tag-investeeringu-kajastamine-raamatupidamises","18":"tag-kinnisvarainvesteeringute-kajastamine","19":"tag-rtj","20":"tag-sihtfinantseerimine","21":"tag-varade-arvestus"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115689184841613726","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/60406","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=60406"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/60406\/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=60406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=60406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=60406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}