{"id":81738,"date":"2026-01-09T16:24:27","date_gmt":"2026-01-09T16:24:27","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/81738\/"},"modified":"2026-01-09T16:24:27","modified_gmt":"2026-01-09T16:24:27","slug":"tahelepanekud-audiitortegevuse-jarelevalve-noukogu-kvaliteedikontrollidest-detsembris","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/81738\/","title":{"rendered":"T\u00e4helepanekud audiitortegevuse j\u00e4relevalve n\u00f5ukogu kvaliteedikontrollidest detsembris"},"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. Kinnisvara hindamise eeldused j\u00e4id audiitori poolt l\u00e4bi anal\u00fc\u00fcsimata <\/p>\n<p>Kinnisvarainvesteering moodustab \u00fclevaatuse kliendi bilansist enamiku. V\u00e4line ekspert ja audiitor hindasid kinnisvara v\u00e4\u00e4rtust erinevate meetoditega ning said erinevad tulemused. Kinnisvarainvesteeringu bilansiline maksumus oli kajastatud tuginedes kutselise hindaja poolt tehtud arvestustele. Audiitor ei olnud omandanud arusaamist, millised olid olulised eeldused, mida v\u00e4line ekspert hindamisel kasutas. Hindaja kasutatud eelduseid aastaaruandes avalikustatud ei olnud. (<a href=\"https:\/\/rmp.geenius.ee\/rtj\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">RTJ<\/a> 15 p 59 (c), ISRE(EE)2400-47, 69, 71)<\/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=\"0e7a6b6262674e696b6b60677b7d206b6b\" 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-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<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","protected":false},"excerpt":{"rendered":"Foto: Depositphotos PRO tellijale Audiitortegevuse j\u00e4relevalve n\u00f5ukogu (AJN) avaldas olulisemad t\u00e4helepanekud l\u00e4hiaja kvaliteedikontrollidest: 1. Kinnisvara hindamise eeldused j\u00e4id&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":[131,13516,40689,130,37,33,35,34,36,40690,17842,40691,40692,22883],"class_list":["post-81738","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-ari","tag-audiitortegevus","tag-audiitortegevuse-jarelevalve","tag-business","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-kaetava-vaartuse-test","tag-maksejouetus","tag-soetusmaksumus","tag-soetusmaksumuse-meetod","tag-tutarettevote"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115866072876081560","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/81738","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=81738"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/81738\/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=81738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=81738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=81738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}