{"id":109381,"date":"2026-01-20T11:39:08","date_gmt":"2026-01-20T11:39:08","guid":{"rendered":"https:\/\/www.europesays.com\/lv\/109381\/"},"modified":"2026-01-20T11:39:08","modified_gmt":"2026-01-20T11:39:08","slug":"auditorkompaniju-nozares-apskats-dienas-bizness","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/lv\/109381\/","title":{"rendered":"Auditorkomp\u0101niju nozares apskats :: Dienas Bizness"},"content":{"rendered":"

Apkopojot datus par kop\u0113jo audita un konsult\u0101ciju tirgus nozari Latvij\u0101, var secin\u0101t, ka tas ir sp\u0113jis saglab\u0101t stabilit\u0101ti un izaugsmi.<\/p>\n

Tirgus l\u012bderu TOP10 saraksts p\u0113d\u0113jos gados ir nemain\u012bgs, vienlaikus to kop\u0113jais apgroz\u012bjums ir sv\u0101rst\u012bjies, augot par 31% 2022.gad\u0101 un 11% 2023.gad\u0101, bet samazinoties par 16% 2024.gad\u0101. Kritumu sekm\u0113ja viena tirgus l\u012bdera krass apgroz\u012bjuma samazin\u0101jums 2024.\/2025.finan\u0161u gad\u0101, lai gan p\u0101r\u0113jie tirgus dal\u012bbnieki uzr\u0101d\u012bju\u0161i pieaugumu.<\/p>\n

Audita un konsult\u0101ciju ni\u0161a ir specifiska finan\u0161u nozares joma, kas ietver diezgan pla\u0161u pakalpojumu kl\u0101stu \u2013 ne tikai finan\u0161u auditu, bet ar\u012b dar\u012bjumu, nodok\u013cu, ar\u012b juridisk\u0101s konsult\u0101cijas un pat gr\u0101matved\u012bbas \u0101rpakalpojumus. Visbie\u017e\u0101k \u0161os pakalpojumus sniedz auditorkomp\u0101nijas. Tom\u0113r gr\u0101matved\u012bbas \u0101rpakalpojumus, finan\u0161u, nodok\u013cu konsult\u0101cijas nodro\u0161ina ar\u012b specializ\u0113tie konsult\u0101ciju uz\u0146\u0113mumi, kas nav auditorkomp\u0101nijas.<\/p>\n

\u0160aj\u0101 apskat\u0101 ir apkopotas un analiz\u0113tas nozares tendences maksim\u0101li prec\u012bzi, cik to at\u013cauj public\u0113tie nozares dal\u012bbnieku finan\u0161u dati. Anal\u012bze ir balst\u012bta uz zv\u0113rin\u0101tu revidentu komercsabiedr\u012bbu tirgu, \u0146emot v\u0113r\u0101, ka da\u013ca no komp\u0101nij\u0101m ir nodal\u012bju\u0161as konsult\u0101ciju biznesu \u201cm\u0101sas\u201d sabiedr\u012bb\u0101s (piem\u0113ram, Grant Thornton, BDO, Deloitte). Attiec\u012bgi, \u0161\u0101das sabiedr\u012bbas ir iek\u013cautas ar\u012b \u0161aj\u0101 izv\u0113rt\u0113jum\u0101, jo t\u0101s praks\u0113 veido nedal\u0101mu pakalpojumu tirgu. Atsevi\u0161\u0137i starptautisko auditorkomp\u0101niju t\u012bkli iek\u013cauj zv\u0113rin\u0101tu advok\u0101tu birojus, bet tie nav iek\u013cauti veiktaj\u0101 audita un konsult\u0101ciju tirgus anal\u012bz\u0113, \u0146emot v\u0113r\u0101 pamatpakalpojumu specifiku.<\/p>\n

Visstrauj\u0101k aug vid\u0113j\u0101 lieluma komp\u0101nijas <\/p>\n

Apgroz\u012bjuma pieaugumu divciparu skait\u013cos 2024. gad\u0101 demonstr\u0113ja starptautisk\u0101s auditorkomp\u0101nijas, kas ierindojas aiz \u201cliel\u0101 \u010detrinieka\u201d: Grant Thornton, BDO, Nexia Audit Advice AS (augu\u0161i par 10% un vair\u0101k). Min\u0113tie uz\u0146\u0113mumi uzr\u0101d\u012bja sal\u012bdzin\u0101mu izaugsmi ar\u012b iepriek\u0161\u0113j\u0101 gad\u0101, savuk\u0101rt 2022.gad\u0101 to izaugsme sast\u0101d\u012bja 15% un pat 20%.<\/p>\n

<\/a><\/p>\n

Avots: Uz\u0146\u0113mumu gada p\u0101rskati. Finan\u0161u periodi ir izl\u012bdzin\u0101ti p\u0113c finan\u0161u perioda s\u0101kuma datuma, piem\u0113ram, 2024.gads. Tabul\u0101 ir iek\u013cauti kop\u0113jie finan\u0161u r\u0101d\u012bt\u0101ji par t\u012bklu uz\u0146\u0113mumiem, kas sniedz rev\u012bzijas un finan\u0161u konsult\u0101ciju pakalpojumus.<\/p>\n

Savuk\u0101rt \u201cliel\u0101 \u010detrinieka\u201d komp\u0101niju apgroz\u012bjums 2024. gad\u0101 ir palielin\u0101jies tikai par 0%-3% un Ernst&Young Baltic apgroz\u012bjums samazin\u0101j\u0101s par 48%, sasniedzot aptuveni 2020. gada l\u012bmeni. Tas da\u013c\u0113ji skaidrojams ar iepriek\u0161\u0113jos gados att\u012bst\u012bto pakalpojumu centru modeli, kur pakalpojumu eksports sasniedza ap 20 miljoniem eiro, bet \u0161ogad samazin\u0101jies l\u012bdz aptuveni 9 miljoniem.<\/p>\n

Kopum\u0101 auditorkomp\u0101niju tirgus Latvij\u0101 un pasaul\u0113 jau ilgus gadus raksturo \u013coti augsta koncentr\u0101cija neliel\u0101 skait\u0101 uz\u0146\u0113mumu. Neskatoties uz p\u0113d\u0113jos gados l\u0113n\u0101ku izaugsmi, t\u0101 saukt\u0101s \u201cliel\u0101 \u010detrinieka\u201d komp\u0101nijas joproj\u0101m domin\u0113 p\u0113c ie\u0146\u0113mumiem, un katra no t\u0101m ir b\u016btiski liel\u0101ka nek\u0101 p\u0101r\u0113jie tirgus dal\u012bbnieki.<\/p>\n

Ar\u012b p\u0113c ie\u0146\u0113mumu korekcijas 2024.\/2025. finan\u0161u gad\u0101, Ernst&Young Baltic saglab\u0101ja l\u012bdera poz\u012bciju tirg\u016b, kam seko KPMG Baltic, Deloitte t\u012bkla uz\u0146\u0113mumi un PricewaterhouseCoopers. Liel\u0101kais audita un konsult\u0101ciju uz\u0146\u0113mums \u0101rpus \u201cliel\u0101 \u010detrinieka\u201d ir Grant Thornton Baltic. Neskatoties uz vid\u0113jo komp\u0101niju demonstr\u0113to sp\u0113ju veiksm\u012bgi konkur\u0113t ar \u201cliel\u0101 \u010detrinieka\u201d komp\u0101nij\u0101m, l\u012bderu sast\u0101vs Latvij\u0101 paredzamaj\u0101 n\u0101kotn\u0113 diez vai main\u012bsies, pat neskatoties uz b\u016btiski at\u0161\u0137ir\u012bgu att\u012bst\u012bbas dinamiku p\u0113d\u0113jos gados.<\/p>\n

M\u0101ksl\u012bg\u0101 intelekta ien\u0101k\u0161ana nozar\u0113<\/p>\n

\u201cAudita un konsult\u0101ciju uz\u0146\u0113mumi glob\u0101li invest\u0113 milz\u012bgas summas m\u0101ksl\u012bg\u0101 intelekta risin\u0101jumu izveido\u0161an\u0101 un ievie\u0161an\u0101, l\u012bdz\u012bgi procesi notiek ar\u012b Latvij\u0101, lai gan ieguld\u012bjumu summas ir atbilsto\u0161i tirgus lielumam. Liel\u0101ku rezult\u0101tu no m\u0101ksl\u012bg\u0101 intelekta izmanto\u0161anas potenci\u0101li var g\u016bt starptautisko t\u012bklu dal\u012bbfirmas ar nosac\u012bjumu, ja tiem b\u016bs pieejami t\u012bkl\u0101 rad\u012btie risin\u0101jumi,\u201d nor\u0101da Raivis Irb\u012btis, \u201cGrant Thornton Baltic\u201d partneris un Latvijas Zv\u0113rin\u0101tu revidentu asoci\u0101cijas valdes loceklis.<\/p>\n

Tom\u0113r ar\u012b viet\u0113j\u0101 kapit\u0101la uz\u0146\u0113mumi ir sp\u0113j\u012bgi r\u0101d\u012bt MI r\u012bkus, kas ir piel\u0101goti gan viet\u0113jam tirgum un t\u0101 specifikai, gan ar\u012b viet\u0113jo uz\u0146\u0113mumu m\u0113rogam, un atdeve no \u0161iem r\u012bkiem potenci\u0101li var b\u016bt pat liel\u0101ka, nek\u0101 no standartiz\u0113tiem glob\u0101lo t\u012bklu risin\u0101jumiem, kas izveidoti darbam ar cita m\u0113roga klientiem. K\u0101 un k\u0101d\u0101 apjom\u0101 MI risin\u0101jumi main\u012bs audita un konsult\u0101ciju jomu, rad\u012bs tuv\u0101kie gadi.<\/p>\n

Pl\u0101nojot m\u0101ksl\u012bg\u0101 intelekta risin\u0101jumu ievie\u0161anu un iesp\u0113jamu izmanto\u0161anu, jau \u0161obr\u012bd ir iez\u012bm\u0113jusies potenci\u0101li \u013coti nopietns izaicin\u0101jums. Lai gan m\u0101ksl\u012bgais intelekts paver iesp\u0113jas efektiviz\u0113t datu anal\u012bzi un rut\u012bnas darbus, \u0161obr\u012bd \u0161\u0137iet, ka prim\u0101ri tas b\u016bs sp\u0113j\u012bgs aizvietot maz\u0101k pieredz\u0113ju\u0161os darbiniekus, piem\u0113ram, jaun\u0101kos asistentus. Taj\u0101 pa\u0161\u0101 laik\u0101, nododot vienk\u0101r\u0161\u0101kus uzdevumus izpildei m\u0101ksl\u012bg\u0101 intelekta r\u012bkiem, potenci\u0101li tiks izjaukts gadiem ilgi veidotais finan\u0161u profesion\u0101\u013cu veido\u0161anas cikls, s\u0101kotn\u0113j\u0101 karjeras posm\u0101 apg\u016bstot b\u0101zes zin\u0101\u0161anas, kas t\u0101l\u0101k tiek padzi\u013cin\u0101tas gan apm\u0101c\u012bbu, gan pieredzes ce\u013c\u0101. P\u0113c pieciem vai desmit gadiem \u0161\u0101ds \u201cpaaud\u017eu p\u0101rr\u0101vums\u201d var rezult\u0113ties pieredz\u0113ju\u0161u augsta l\u012bme\u0146a ekspertu defic\u012bt\u0101 \u0161aj\u0101 jom\u0101. \u0160is risks tiek uzskat\u012bts par vienu no nopietn\u0101kajiem ilgtermi\u0146a izaicin\u0101jumiem.<\/p>\n

Ilgtsp\u0113jas zi\u0146o\u0161anas pakalpojumu potenci\u0101ls \u2013 pagaid\u0101m \u201con hold\u201d<\/p>\n

Regul\u0113juma izmai\u0146as, \u012bpa\u0161i ilgtsp\u0113jas zi\u0146o\u0161anas jom\u0101 saska\u0146\u0101 ar CSRD (ES ilgtsp\u0113jas zi\u0146o\u0161anas direkt\u012bva) un ESRS (Eiropas ilgtsp\u0113jas zi\u0146o\u0161anas standarti), p\u0113d\u0113j\u0101 gada laik\u0101 par\u0101d\u012bju\u0161as, cik strauji var main\u012bties tirgus ekspekt\u0101cijas. Lai gan daudzi auditoru un konsult\u0101ciju uz\u0146\u0113mumi akt\u012bvi gatavoj\u0101s ilgtsp\u0113jas zi\u0146o\u0161anas pieaugumam, praks\u0113 Latvij\u0101 tas var\u0113tu b\u016bt nepiecie\u0161ams tikai da\u017eiem uz\u0146\u0113mumiem.<\/p>\n

\u201cParadoks\u0101li \u2013 70 auditori Latvij\u0101 ir sertific\u0113ju\u0161ies ilgtsp\u0113jas zi\u0146ojumu apliecin\u0101\u0161anai, bet saska\u0146\u0101 ar regul\u0113juma izmai\u0146\u0101m \u0161\u0101ds audits provizoriski var\u0113tu b\u016bt nepiecie\u0161ams vien 10 uz\u0146\u0113mumiem, neskaitot tos kuri to izv\u0113l\u0113sies veikt br\u012bvpr\u0101t\u012bgi. Tas liek ap\u0161aub\u012bt ilgtsp\u0113jas zi\u0146o\u0161anas pakalpojumu pla\u0161as izaugsmes potenci\u0101lu, vienlaikus radot ni\u0161as iesp\u0113jas tiem, kas b\u016bs vislab\u0101k sagatavoti,\u201d nor\u0101da Raivis Irb\u012btis.<\/p>\n

Vai gaid\u0101ma tirgus konsolid\u0101cija?<\/p>\n

\u201cAuditorkomp\u0101niju nozare ieiet p\u0101rmai\u0146u posm\u0101, kur iz\u0161\u0137iro\u0161a b\u016bs sp\u0113ja l\u012bdzsvarot tehnolo\u0123ijas, cilv\u0113kus un regul\u0113jumu. Palielinoties klientu izv\u0113rt\u0113\u0161anas pras\u012bb\u0101m, k\u013c\u016bstot arvien sare\u017e\u0123\u012bt\u0101k\u0101m gan klientu izv\u0113rt\u0113\u0161anas proced\u016br\u0101m, gan audita un konsult\u0101ciju standartiem un proced\u016br\u0101m, pieaug gan pras\u012bbas auditoru un konsultantu profesionalit\u0101tei, gan birokr\u0101tiskais slogs nozares uz\u0146\u0113mumiem,\u201d nor\u0101da Raivis Irb\u012btis.<\/p>\n

Iev\u0113rojot regul\u0101ras kontroles no valsts instit\u016bcij\u0101m (LR Finan\u0161u ministrija), profesion\u0101laj\u0101m asoci\u0101cij\u0101m (LZRA) un starptautiskajiem t\u012bkliem, maziem nozares sp\u0113l\u0113t\u0101jiem b\u016bs arvien gr\u016bt\u0101k izpild\u012bt visas pras\u012bbas, saglab\u0101jot darb\u012bbas efektivit\u0101ti.<\/p>\n

Vai n\u0101kotn\u0113 ir iesp\u0113jama tirgus konsolid\u0101cija, lieliem sp\u0113l\u0113tajiem \u201cap\u0113dot\u201d mazos vai mazajiem apvienojoties kop\u0101, lai st\u0101ties pret\u012b lielo sp\u0113l\u0113t\u0101ju spiedienam, vienlaikus izpildot regul\u0113jo\u0161o normu pras\u012bbas? \u201cLiel\u0101 \u010detrinieka\u201d apvieno\u0161an\u0101s gan ir maz ticama, ta\u010du glob\u0101li jau notiek \u0161o uz\u0146\u0113mumu izple\u0161an\u0101s, ieg\u0101d\u0101joties maz\u0101kus uz\u0146\u0113mumus un papla\u0161inot pakalpojumu kl\u0101stu \u2013 konsult\u0101cij\u0101s, IT un ESG. Nav izsl\u0113gta ar\u012b mazo un vid\u0113jo tirgus dal\u012bbnieku apvieno\u0161an\u0101s, veidojot sp\u0113c\u012bg\u0101kus sp\u0113l\u0113t\u0101jus.<\/p>\n","protected":false},"excerpt":{"rendered":"Apkopojot datus par kop\u0113jo audita un konsult\u0101ciju tirgus nozari Latvij\u0101, var secin\u0101t, ka tas ir sp\u0113jis saglab\u0101t stabilit\u0101ti…\n","protected":false},"author":2,"featured_media":109382,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[869,77,870,76,867,35,39,38,36,37,34,871,868,40,21],"class_list":{"0":"post-109381","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-bizness","8":"tag-biznesa-zinas","9":"tag-bizness","10":"tag-bizness-latvija","11":"tag-business","12":"tag-dienas-zinas","13":"tag-latvia","14":"tag-latvian","15":"tag-latviesu","16":"tag-latviesu-valoda","17":"tag-latviesuvaloda","18":"tag-latvija","19":"tag-latvijas-biznesa-zinas","20":"tag-latvijas-zinas","21":"tag-lv","22":"tag-zinas"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@lv\/115927237379173680","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/109381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/comments?post=109381"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/109381\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media\/109382"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media?parent=109381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/categories?post=109381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/tags?post=109381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}