Audit

Statutory audit

When performing audit, the auditor is required to verify the accuracy of the report prepared by the management board of a company. Both auditor and the management of the company aim at the situation where the report does not contain any significant mistakes. Our approach to audit allows discovery of potential errors already before the end of the reporting period.

 

 


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Review

Review is the lighter version of audit. In this case the aim is not to provide absolute verification of the accuracy of the report, but to assure that no significant deficiencies were detected upon review of the report. Review provides less assurance than audit, and thus it takes less time and is less expensive.

 

 

 


 

 

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Opinion on non-monetary contribution

Auditor is generally required to present an opinion on non-monetary contribution when the company increases its equity capital by non-monetary contribution. In addition to routine verification of the compliance of contribution documents we also advise our clients in the matters related to formalisation of the non-monetary contribution. The size of required legal reserve, the simplicity of reducing equity capital, etc. may depend on the formalisation

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Other opinions

Upon assumption of partnerships or purchase of shares the parties wish to gain more information about the company than specified in official annual report. The opinion of an independent expert is also necessary upon risk of fraud or disputes. In many cases auditor is used as such independent expert who inspects important issues.  

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Consultancy

We provide consultancy both within the framework of audit services and as a separate service. For instance, you can separately agree on the inspection of internal audit system, tax risk audit, etc. Further information about these services is available in the section "Consultancy" or "Tax consultancy".

Contact


Sander Kallasmaa, Partner
sander.kallasmaa@btb.ee