{"id":1882,"date":"2026-10-14T13:52:46","date_gmt":"2026-10-14T11:52:46","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1882"},"modified":"2026-10-14T13:08:40","modified_gmt":"2026-10-14T11:08:40","slug":"palvelut","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/fi\/palvelut\/","title":{"rendered":"Palvelut"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1882\" class=\"elementor elementor-1882 elementor-18\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a151913 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"a151913\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-134ed59 e-con-full ca-wrap ca-gap24 e-flex e-con e-parent\" data-id=\"134ed59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6f96d ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2b6f96d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/fi\/\">Etusivu<\/a> &nbsp;\/&nbsp; Palvelut<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e22a8c ca-h1 elementor-widget elementor-widget-heading\" data-id=\"8e22a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"soft\">Tilintarkastus-<\/span> <br>ja <span class=\"r\">neuvontapalvelut<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cac278 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cac278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nelj\u00e4toista palvelua, yksi vaatimustaso: tilintarkastus, riippumattomat tarkastukset ja neuvonta ryhmiteltyn\u00e4 sen mukaan, mit\u00e4 organisaation tarvitsee ratkaista.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0122d81 elementor-widget elementor-widget-html\" data-id=\"0122d81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-jump\"><a href=\"#cumplir\">01 \u00b7 Noudattaa<\/a><a href=\"#justificar\">02 \u00b7 Osoittaa<\/a><a href=\"#decidir\">03 \u00b7 P\u00e4\u00e4tt\u00e4\u00e4<\/a><a href=\"#mejorar\">04 \u00b7 Kehitt\u00e4\u00e4<\/a><a href=\"#defender\">05 \u00b7 Puolustaa<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b48fed e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"4b48fed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4cf4518 e-con-full ca-group e-flex e-con e-parent\" data-id=\"4cf4518\" data-element_type=\"container\" data-e-type=\"container\" id=\"cumplir\">\n\t\t<div class=\"elementor-element elementor-element-47febe4 e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"47febe4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56a67ff elementor-widget elementor-widget-html\" data-id=\"56a67ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">01<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef424aa ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"ef424aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Noudattaa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840102f ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"840102f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Taloudellisen ja muun kuin taloudellisen informaation lakis\u00e4\u00e4teinen ja vapaaehtoinen tilintarkastus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92313de e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"92313de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-cb53892 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"cb53892\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/tilinpaatoksen-tilintarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f65127a elementor-widget elementor-widget-html\" data-id=\"f65127a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c1b4c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"37c1b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tilinp\u00e4\u00e4t\u00f6ksen tilintarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cdc1d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cdc1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tilinp\u00e4\u00e4t\u00f6sten tilintarkastukset tehd\u00e4\u00e4n korkeimpien laatu- ja ammattistandardien mukaisesti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02f795e elementor-widget elementor-widget-html\" data-id=\"02f795e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lakis\u00e4\u00e4teinen tilintarkastus<\/span><span>Vapaaehtoinen tilintarkastus<\/span><span>Konsernitilinp\u00e4\u00e4t\u00f6kset<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed9d462 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed9d462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-8d76fc6 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8d76fc6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/julkisen-sektorin-tarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1731185 elementor-widget elementor-widget-html\" data-id=\"1731185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1501893 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1501893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Julkisen sektorin tarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55b1d32 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"55b1d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Erikoistunut tarkastus Espanjan julkisen sektorin tilintarkastusstandardien (NIA-ES-SP) mukaisesti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66cb3f4 elementor-widget elementor-widget-html\" data-id=\"66cb3f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Kuntien taloudellinen ja kirjanpidollinen tuki<\/span><span>Kuntien omaisuudenhallinta<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6d3565 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b6d3565\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-82ca485 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"82ca485\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/erityisraportit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8048f elementor-widget elementor-widget-html\" data-id=\"5f8048f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b64686 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"0b64686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Erityisraportit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3db59f5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3db59f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Laaja valikoima erityisraportteja ja varmennuspalveluja tarpeiden mukaan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be5648 elementor-widget elementor-widget-html\" data-id=\"4be5648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Yleisluonteinen tarkastus (ISRE 2400)<\/span><span>Sovitut toimenpiteet (ISRS 4400)<\/span><span>Osakep\u00e4\u00e4oman korotus ja alentaminen<\/span><span>Saatavien kuittaus<\/span><span>Apporttiomaisuus<\/span><span>Yhti\u00f6muodon muutos<\/span><span>Sulautumiset ja jakautumiset<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7102489 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7102489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-15914e5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"15914e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/kestavyystietojen-varmennus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4357b04 elementor-widget elementor-widget-html\" data-id=\"4357b04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0281f7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e0281f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kest\u00e4vyys ja muut kuin taloudelliset tiedot<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8392544 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8392544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Kest\u00e4vyystietojen varmennus voimassa olevan s\u00e4\u00e4ntelyn mukaisesti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e4f0e0 elementor-widget elementor-widget-html\" data-id=\"9e4f0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Kest\u00e4vyysraportit (CSRD)<\/span><span>Selvitys muista kuin taloudellisista tiedoista (laki 11\/2018)<\/span><span>ESG-tietojen riippumaton varmennus<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e1948 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"51e1948\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06834af e-con-full ca-group e-flex e-con e-parent\" data-id=\"06834af\" data-element_type=\"container\" data-e-type=\"container\" id=\"justificar\">\n\t\t<div class=\"elementor-element elementor-element-f0e04ea e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"f0e04ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-035e1ec elementor-widget elementor-widget-html\" data-id=\"035e1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">02<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615299d ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"615299d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Osoittaa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25a48d2 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"25a48d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avustusten k\u00e4ytt\u00f6selvitysten tarkastus, jotta tuki maksetaan ilman viiveit\u00e4 ja takaisinperint\u00e4\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1546c4 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"c1546c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-240d9fa e-con-full ca-card ca-feat animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"240d9fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/avustusten-tarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-999b78a elementor-widget elementor-widget-html\" data-id=\"999b78a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 12l2 2 4-4\"\/><path d=\"M12 3l8 4v5c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f56ab ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b5f56ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Avustusten tarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eed074 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7eed074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Julkisten ja yksityisten avustusten tarkastus ja varmentaminen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3830951 elementor-widget elementor-widget-html\" data-id=\"3830951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>EU-varat<\/span><span>Tutkimus-, kehitys- ja innovaatiohankkeet<\/span><span>Itsehallintoalueiden tuet<\/span><span>Voittoa tavoittelemattomat yhteis\u00f6t ja konsortiot<\/span><span>Monivuotiset avustukset<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6d4538 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c6d4538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee9fe7e e-con-full ca-group e-flex e-con e-parent\" data-id=\"ee9fe7e\" data-element_type=\"container\" data-e-type=\"container\" id=\"decidir\">\n\t\t<div class=\"elementor-element elementor-element-e3cfb9e e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"e3cfb9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d49cf3c elementor-widget elementor-widget-html\" data-id=\"d49cf3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">03<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6cc16 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"4c6cc16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">P\u00e4\u00e4tt\u00e4\u00e4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c3d9e ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"e1c3d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Riippumatonta tietoa ennen yrityksen ostoa, myynti\u00e4, rahoitusta tai suunnanmuutosta.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0493859 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"0493859\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b909871 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b909871\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e58cc1 elementor-widget elementor-widget-html\" data-id=\"1e58cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad805a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1ad805a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taloudellinen due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84f728b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"84f728b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Perusteellinen analyysi yrityskauppojen ja yritysj\u00e4rjestelyjen yhteydess\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7a708 elementor-widget elementor-widget-html\" data-id=\"5b7a708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Taloudellinen due diligence<\/span><span>Verotuksellinen due diligence<\/span><span>Ty\u00f6oikeudellinen due diligence<\/span><span>P\u00e4\u00e4omasijoittajat ja family officet<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd360fe ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bd360fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4e7af84 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4e7af84\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/yritysten-arvonmaaritys\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e03a8d elementor-widget elementor-widget-html\" data-id=\"5e03a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5c2ee ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6d5c2ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Yritysten arvonm\u00e4\u00e4ritys<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ad84fc ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8ad84fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Riippumattomat arvonm\u00e4\u00e4ritykset yhti\u00f6ist\u00e4, liiketoiminnoista ja liiketoiminnan omaisuuserist\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a3314c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6a3314c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e94d83c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e94d83c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/jatkuvuussuunnitelmat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be323e2 elementor-widget elementor-widget-html\" data-id=\"be323e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1f1b6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"0c1f1b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Jatkuvuussuunnitelmat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf03aa ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3bf03aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Liiketoimintasuunnitelmien arviointi sek\u00e4 taloudellisen kannattavuuden ja rahoituksellisen elinkelpoisuuden analyysi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e105c85 elementor-widget elementor-widget-html\" data-id=\"e105c85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Taloudellinen uudelleenj\u00e4rjestely<\/span><span>Liiketoimintasuunnitelmat<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5728ffc ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5728ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-05663cd e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"05663cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/yritysstrategia\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65ce97d elementor-widget elementor-widget-html\" data-id=\"65ce97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea64407 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ea64407\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Yritysstrategia ja valvonta<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62f8609 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"62f8609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Neuvontaa strategiseen suunnitteluun yksil\u00f6llisell\u00e4 otteella.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69af116 elementor-widget elementor-widget-html\" data-id=\"69af116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Talous- ja strategianeuvonta<\/span><span>Sis\u00e4isen valvonnan k\u00e4ytt\u00f6\u00f6notto<\/span><span>Menettelytapaohjeet<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00d5109 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"00d5109\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-3d2c44a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3d2c44a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/johtoryhmat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03eb35e elementor-widget elementor-widget-html\" data-id=\"03eb35e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.5\"\/><path d=\"M3 20c0-3.3 2.7-6 6-6s6 2.7 6 6M15 20c0-2.5 1.3-4.5 4-5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ede81c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1ede81c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Osallistuminen johtoryhmiin<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b0b248 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4b0b248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Asiantuntijatuki johdolle strategisessa p\u00e4\u00e4t\u00f6ksenteossa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f82298 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0f82298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae3eb7d e-con-full ca-group e-flex e-con e-parent\" data-id=\"ae3eb7d\" data-element_type=\"container\" data-e-type=\"container\" id=\"mejorar\">\n\t\t<div class=\"elementor-element elementor-element-c33e7ec e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"c33e7ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2abba7 elementor-widget elementor-widget-html\" data-id=\"a2abba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">04<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-948926b ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"948926b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kehitt\u00e4\u00e4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b991ffc ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b991ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Johtamisen, prosessien ja taloudellisen informaation laadun arviointi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e61acaf e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"e61acaf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-7e9db42 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7e9db42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/toiminnantarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d37cc6 elementor-widget elementor-widget-html\" data-id=\"7d37cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f7cf35 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7f7cf35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Toiminnantarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2694c8d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2694c8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yrityksen kokonaissuorituskyvyn arviointi taloudellista informaatiota laajemmin.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ff4f23 elementor-widget elementor-widget-html\" data-id=\"5ff4f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Voittoa tavoittelemattomat yhteis\u00f6t<\/span><span>Ammattikunnat (colegios profesionales)<\/span><span>Johdon laskentatoimi ja budjettivalvonta<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d28486 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"9d28486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4d51d13 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4d51d13\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/palvelujen-tarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-541147f elementor-widget elementor-widget-html\" data-id=\"541147f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9904da8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9904da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Palvelujen tarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d76c75a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"d76c75a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Palvelujen ja palkitsemispolitiikan soveltamisen arviointi erityisesti hotelli- ja ravintola-alalla.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32eb501 elementor-widget elementor-widget-html\" data-id=\"32eb501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Hotellit, vapaa-aika ja ravintolat<\/span><span>Palkitsemisen tarkastus<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5fe646 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b5fe646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-7d0328b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7d0328b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/tilinpaatoksen-laatiminen\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68588e1 elementor-widget elementor-widget-html\" data-id=\"68588e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8830e11 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8830e11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tilinp\u00e4\u00e4t\u00f6ksen laatiminen<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-894e1d7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"894e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ammattimaista tilinp\u00e4\u00e4t\u00f6ksen laatimista yhti\u00f6ille, jotka haluavat parantaa taloudellisen informaationsa laatua. Lain vaatimuksesta t\u00e4t\u00e4 palvelua tarjotaan vain yhteis\u00f6ille, joiden tilintarkastajana emme toimi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2226bc4 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2226bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bd1a53 e-con-full ca-group e-flex e-con e-parent\" data-id=\"8bd1a53\" data-element_type=\"container\" data-e-type=\"container\" id=\"defender\">\n\t\t<div class=\"elementor-element elementor-element-44b7eeb e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"44b7eeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b0e9bf elementor-widget elementor-widget-html\" data-id=\"8b0e9bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">05<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9527e91 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"9527e91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Puolustaa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc9742 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4dc9742\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Todistusarvoiset lausunnot tuomioistuimille ja v\u00e4limiesmenettelyihin.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4af6fb0 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"4af6fb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-f26a3b8 e-con-full ca-card ca-feat animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f26a3b8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/asiantuntijatodistelu\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a747d elementor-widget elementor-widget-html\" data-id=\"c7a747d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3v18M5 7h14M7 7l-3 7a3 3 0 006 0zM17 7l-3 7a3 3 0 006 0z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f28b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"56f28b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Asiantuntijalausunnot ja forensiikka<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abe8e3d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"abe8e3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Asiantuntija-apu oikeudellisissa riidoissa ja v\u00e4\u00e4rink\u00e4yt\u00f6sten ehk\u00e4isyss\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94f2397 elementor-widget elementor-widget-html\" data-id=\"94f2397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Oikeudenk\u00e4ynnit ja v\u00e4limiesmenettelyt<\/span><span>Maksukyvytt\u00f6myysmenettelyt ja niit\u00e4 edelt\u00e4v\u00e4 vaihe<\/span><span>V\u00e4\u00e4rink\u00e4yt\u00f6sten tutkinta<\/span><span>Varojen j\u00e4ljitys (cash tracing)<\/span><span>Digitaalinen todistusaineisto<\/span><span>Vahingot ja saamatta j\u00e4\u00e4nyt voitto<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a6f6b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"96a6f6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a119292 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a119292\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b537b2c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b537b2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d25351e e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"d25351e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cb8cf ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"a8cb8cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Usein kysytyt kysymykset<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d4bf8b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3d4bf8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ennen <span class=\"r\">palvelun<\/span> valintaa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d584ee4 e-con-full narrow ca-gap24 e-flex e-con e-parent\" data-id=\"d584ee4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c55f10c ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c55f10c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 eroa on lakis\u00e4\u00e4teisell\u00e4 ja vapaaehtoisella tilintarkastuksella?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2061\"><p>Lakis\u00e4\u00e4teinen tilintarkastus perustuu lakiin: esimerkiksi Espanjan p\u00e4\u00e4omayhti\u00f6lain 263 artikla edellytt\u00e4\u00e4 sit\u00e4 yhti\u00f6ilt\u00e4, jotka kahtena per\u00e4kk\u00e4isen\u00e4 tilikautena ylitt\u00e4v\u00e4t kaksi seuraavista rajoista: taseen loppusumma 2\u00a0850\u00a0000\u00a0\u20ac, liikevaihto 5\u00a0700\u00a0000\u00a0\u20ac tai 50 ty\u00f6ntekij\u00e4\u00e4. Vapaaehtoisesta tilintarkastuksesta organisaatio p\u00e4\u00e4tt\u00e4\u00e4 itse, esimerkiksi esitett\u00e4v\u00e4ksi pankeille, osakkaille tai ostajille. Ty\u00f6 ja ammatilliset standardit (NIA-ES) ovat samat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Voiko sama yhteis\u00f6 sek\u00e4 tarkastaa ett\u00e4 laatia tilinp\u00e4\u00e4t\u00f6ksen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2062\"><p>Ei. <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Espanjan tilintarkastuslaki (laki 22\/2015)<\/a> kielt\u00e4\u00e4 tilintarkastajaa tarjoamasta tarkastettavalle yhteis\u00f6lle esimerkiksi kirjanpito- tai tilinp\u00e4\u00e4t\u00f6ksen laatimispalveluja. Siksi laadimme tilinp\u00e4\u00e4t\u00f6ksi\u00e4 vain yhteis\u00f6ille, joita emme tarkasta, ja ennen jokaisen toimeksiannon hyv\u00e4ksymist\u00e4 varmistamme, ettei esteellisyytt\u00e4 ole.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Toimitteko koko Espanjassa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2063\"><p>Kyll\u00e4. Asiakkainamme on yrityksi\u00e4, s\u00e4\u00e4ti\u00f6it\u00e4, osuuskuntia ja julkisyhteis\u00f6j\u00e4 kaikilta Espanjan itsehallintoalueilta. Suuri osa ty\u00f6st\u00e4 koordinoidaan et\u00e4n\u00e4, ja tulemme paikan p\u00e4\u00e4lle, kun toimeksianto sit\u00e4 edellytt\u00e4\u00e4.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2064\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miten hintatarjous laaditaan?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2064\"><p>Jokainen tarjous r\u00e4\u00e4t\u00e4l\u00f6id\u00e4\u00e4n: hinta riippuu organisaation koosta, toimialasta, toiminnan monimutkaisuudesta ja ty\u00f6n laajuudesta. Ensimm\u00e4isen keskustelun j\u00e4lkeen l\u00e4het\u00e4mme kirjallisen tarjouksen ilman sitoumuksia.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2065\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2065\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 s\u00e4\u00e4nn\u00f6ksi\u00e4 ja standardeja noudatatte?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2065\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2065\"><p>Espanjan s\u00e4\u00e4ntely\u00e4: Espanjan tilintarkastuslakia (laki 22\/2015) ja sen t\u00e4yt\u00e4nt\u00f6\u00f6npanoasetusta (kuninkaallinen asetus 2\/2021), Espanjaan mukautettuja kansainv\u00e4lisi\u00e4 tilintarkastusstandardeja (NIA-ES), julkisella sektorilla NIA-ES-SP-standardeja, Espanjan yleist\u00e4 kirjanpitosuunnitelmaa (PGC) sek\u00e4 Espanjan kirjanpito- ja tilintarkastusviraston (ICAC) p\u00e4\u00e4t\u00f6ksi\u00e4.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2066\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2066\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 eroa on tilintarkastuksella, yleisluonteisella tarkastuksella ja sovittuja toimenpiteit\u00e4 koskevalla raportilla?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2066\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2066\"><p>Tilintarkastuksessa tilintarkastaja antaa NIA-ES-standardeja soveltaen kohtuullisen varmuuden antavan lausunnon siit\u00e4, antaako tilinp\u00e4\u00e4t\u00f6s oikean ja riitt\u00e4v\u00e4n kuvan. Yleisluonteisessa tarkastuksessa (ISRE 2400 -standardi) ty\u00f6t\u00e4 on v\u00e4hemm\u00e4n, se perustuu p\u00e4\u00e4osin kyselyihin ja analyyttisiin toimenpiteisiin, ja johtop\u00e4\u00e4t\u00f6s antaa rajoitetun varmuuden. Sovittuja toimenpiteit\u00e4 koskevassa raportissa (ISRS 4400) lausuntoa ei anneta: tilintarkastaja suorittaa sovitut testit ja raportoi havaintonsa, joiden perusteella toimeksiantaja tai kolmas osapuoli tekee omat johtop\u00e4\u00e4t\u00f6ksens\u00e4. Sopivan vaihtoehdon valinnassa autamme sivulla <a href=\"\/fi\/palvelut\/erityisraportit\/\">erityisraportit<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2067\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2067\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 palvelua tarvitaan yrityksen ostossa, myynniss\u00e4 tai uuden sijoittajan tullessa mukaan?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2067\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2067\"><p>Yleens\u00e4 <a href=\"\/fi\/palvelut\/due-diligence\/\">due diligence<\/a> taloudellisten, verotuksellisten ja ty\u00f6oikeudellisten riskien selvitt\u00e4miseksi ennen allekirjoitusta sek\u00e4 <a href=\"\/fi\/palvelut\/yritysten-arvonmaaritys\/\">yrityksen arvonm\u00e4\u00e4ritys<\/a>, jotta hinnasta voidaan neuvotella objektiivisin perustein. Jos j\u00e4rjestely toteutetaan osakep\u00e4\u00e4oman korotuksena, apporttina tai sulautumisena, lis\u00e4ksi voidaan tarvita tilintarkastajan tai riippumattoman asiantuntijan erityisraportti.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2068\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2068\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 tarkoittaa, ett\u00e4 tilintarkastuskertomus sis\u00e4lt\u00e4\u00e4 varauman?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2068\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2068\"><p>Tilintarkastaja voi antaa nelj\u00e4nlaisen lausunnon. Vakiomuotoinen lausunto: tilinp\u00e4\u00e4t\u00f6s antaa oikean ja riitt\u00e4v\u00e4n kuvan. Varauman sis\u00e4lt\u00e4v\u00e4 lausunto: tilinp\u00e4\u00e4t\u00f6s antaa oikean ja riitt\u00e4v\u00e4n kuvan lukuun ottamatta yht\u00e4 tai useampaa yksil\u00f6ity\u00e4 seikkaa, kuten virhett\u00e4 tai ty\u00f6n rajoitusta, jotka selitet\u00e4\u00e4n kertomuksessa. Kielteinen lausunto: virheet ovat niin olennaisia ja laaja-alaisia, ettei tilinp\u00e4\u00e4t\u00f6s anna oikeaa ja riitt\u00e4v\u00e4\u00e4 kuvaa. Lausunnon antamatta j\u00e4tt\u00e4minen: tilintarkastaja ei ole saanut riitt\u00e4v\u00e4\u00e4 evidenssi\u00e4 lausunnon antamiseksi. Varauma ei v\u00e4ltt\u00e4m\u00e4tt\u00e4 ole vakava, mutta pankit, osakkaat ja viranomaiset lukevat sen tarkasti. Siksi kerromme etuk\u00e4teen kaikista seikoista, jotka voisivat johtaa varaumaan, jotta ne voidaan korjata ennen tilinp\u00e4\u00e4t\u00f6ksen laatimista.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2069\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2069\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kuinka hyviss\u00e4 ajoin tilintarkastus kannattaa tilata?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2069\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2069\"><p>Mieluiten ennen tilikauden p\u00e4\u00e4ttymist\u00e4. Espanjan p\u00e4\u00e4omayhti\u00f6lain mukaan tilintarkastaja on valittava ennen tarkastettavan tilikauden p\u00e4\u00e4ttymist\u00e4 (264.1 artikla). Kun sopimus tehd\u00e4\u00e4n ajoissa, voidaan suunnitella osallistuminen varaston inventointiin, ennakoida riskialueet ja noudattaa tilinp\u00e4\u00e4t\u00f6ksen laatimisen, vahvistamisen ja rekister\u00f6innin m\u00e4\u00e4r\u00e4aikoja ilman kiirett\u00e4.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20610\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-20610\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 asiakirjoja on valmisteltava?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20610\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-20610\"><p>Jokaisella toimeksiannolla on oma luettelonsa, joka l\u00e4hetet\u00e4\u00e4n ty\u00f6n alkaessa. Yleens\u00e4 pyydet\u00e4\u00e4n esimerkiksi saldoluettelo ja p\u00e4\u00e4kirja, edellisen tilikauden tilinp\u00e4\u00e4t\u00f6s, pankkitilien t\u00e4sm\u00e4ytykset, vaihto-omaisuus- ja k\u00e4ytt\u00f6omaisuusluettelot, tilikauden keskeiset sopimukset, asiakirjat ja p\u00f6yt\u00e4kirjat sek\u00e4 lainoja, avustuksia ja oikeudenk\u00e4yntej\u00e4 koskevat asiakirjat. Asiakirjat vaihdetaan turvallisia kanavia pitkin, ja kerromme, mik\u00e4 on v\u00e4ltt\u00e4m\u00e4t\u00f6nt\u00e4 ja mink\u00e4 voi toimittaa my\u00f6hemmin.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20611\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-20611\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Voitteko toimia asiantuntijoina oikeudenk\u00e4ynniss\u00e4 tai v\u00e4limiesmenettelyss\u00e4?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20611\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-20611\"><p>Kyll\u00e4. Laadimme taloudellisia ja kirjanpidollisia asiantuntijalausuntoja oikeudenk\u00e4ynteihin ja v\u00e4limiesmenettelyihin (vahinkojen ja saamatta j\u00e4\u00e4neen voiton m\u00e4\u00e4ritt\u00e4minen, kauppahinnan oikaisut, liiketoimien analyysi, maksukyvytt\u00f6myystilanteet) ja vahvistamme ne kuultavina sek\u00e4 vastaamme osapuolten ja tuomioistuimen kysymyksiin. Lis\u00e4tietoja: <a href=\"\/fi\/palvelut\/asiantuntijatodistelu\/\">asiantuntijalausunnot ja forensiikka<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20612\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-20612\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miten yrityksen luottamuksellisia tietoja suojataan?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20612\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-20612\"><p>Tilintarkastajia sitoo salassapitovelvollisuus kaikista tiedoista, jotka tulevat heid\u00e4n tietoonsa teht\u00e4v\u00e4\u00e4 hoidettaessa (Espanjan tilintarkastuslain eli lain 22\/2015 31 artikla). Lis\u00e4ksi henkil\u00f6tietoja k\u00e4sitell\u00e4\u00e4n yleisen tietosuoja-asetuksen mukaisesti, asiakirjat vaihdetaan turvallisia kanavia pitkin ja p\u00e4\u00e4sy tietoihin rajataan toimeksiantoon nimetyn tiimin j\u00e4seniin.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mit\\u00e4 eroa on lakis\\u00e4\\u00e4teisell\\u00e4 ja vapaaehtoisella tilintarkastuksella?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lakis\\u00e4\\u00e4teinen tilintarkastus perustuu lakiin: esimerkiksi Espanjan p\\u00e4\\u00e4omayhti\\u00f6lain 263 artikla edellytt\\u00e4\\u00e4 sit\\u00e4 yhti\\u00f6ilt\\u00e4, jotka kahtena per\\u00e4kk\\u00e4isen\\u00e4 tilikautena ylitt\\u00e4v\\u00e4t kaksi seuraavista rajoista: taseen loppusumma 2\\u00a0850\\u00a0000\\u00a0\\u20ac, liikevaihto 5\\u00a0700\\u00a0000\\u00a0\\u20ac tai 50 ty\\u00f6ntekij\\u00e4\\u00e4. Vapaaehtoisesta tilintarkastuksesta organisaatio p\\u00e4\\u00e4tt\\u00e4\\u00e4 itse, esimerkiksi esitett\\u00e4v\\u00e4ksi pankeille, osakkaille tai ostajille. Ty\\u00f6 ja ammatilliset standardit (NIA-ES) ovat samat.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Voiko sama yhteis\\u00f6 sek\\u00e4 tarkastaa ett\\u00e4 laatia tilinp\\u00e4\\u00e4t\\u00f6ksen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ei. <a href=\\\"https:\\\/\\\/www.boe.es\\\/buscar\\\/act.php?id=BOE-A-2015-8147\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">Espanjan tilintarkastuslaki (laki 22\\\/2015)<\\\/a> kielt\\u00e4\\u00e4 tilintarkastajaa tarjoamasta tarkastettavalle yhteis\\u00f6lle esimerkiksi kirjanpito- tai tilinp\\u00e4\\u00e4t\\u00f6ksen laatimispalveluja. Siksi laadimme tilinp\\u00e4\\u00e4t\\u00f6ksi\\u00e4 vain yhteis\\u00f6ille, joita emme tarkasta, ja ennen jokaisen toimeksiannon hyv\\u00e4ksymist\\u00e4 varmistamme, ettei esteellisyytt\\u00e4 ole.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Toimitteko koko Espanjassa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. Asiakkainamme on yrityksi\\u00e4, s\\u00e4\\u00e4ti\\u00f6it\\u00e4, osuuskuntia ja julkisyhteis\\u00f6j\\u00e4 kaikilta Espanjan itsehallintoalueilta. Suuri osa ty\\u00f6st\\u00e4 koordinoidaan et\\u00e4n\\u00e4, ja tulemme paikan p\\u00e4\\u00e4lle, kun toimeksianto sit\\u00e4 edellytt\\u00e4\\u00e4.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Miten hintatarjous laaditaan?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Jokainen tarjous r\\u00e4\\u00e4t\\u00e4l\\u00f6id\\u00e4\\u00e4n: hinta riippuu organisaation koosta, toimialasta, toiminnan monimutkaisuudesta ja ty\\u00f6n laajuudesta. Ensimm\\u00e4isen keskustelun j\\u00e4lkeen l\\u00e4het\\u00e4mme kirjallisen tarjouksen ilman sitoumuksia.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Mit\\u00e4 s\\u00e4\\u00e4nn\\u00f6ksi\\u00e4 ja standardeja noudatatte?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Espanjan s\\u00e4\\u00e4ntely\\u00e4: Espanjan tilintarkastuslakia (laki 22\\\/2015) ja sen t\\u00e4yt\\u00e4nt\\u00f6\\u00f6npanoasetusta (kuninkaallinen asetus 2\\\/2021), Espanjaan mukautettuja kansainv\\u00e4lisi\\u00e4 tilintarkastusstandardeja (NIA-ES), julkisella sektorilla NIA-ES-SP-standardeja, Espanjan yleist\\u00e4 kirjanpitosuunnitelmaa (PGC) sek\\u00e4 Espanjan kirjanpito- ja tilintarkastusviraston (ICAC) p\\u00e4\\u00e4t\\u00f6ksi\\u00e4.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Mit\\u00e4 eroa on tilintarkastuksella, yleisluonteisella tarkastuksella ja sovittuja toimenpiteit\\u00e4 koskevalla raportilla?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tilintarkastuksessa tilintarkastaja antaa NIA-ES-standardeja soveltaen kohtuullisen varmuuden antavan lausunnon siit\\u00e4, antaako tilinp\\u00e4\\u00e4t\\u00f6s oikean ja riitt\\u00e4v\\u00e4n kuvan. Yleisluonteisessa tarkastuksessa (ISRE 2400 -standardi) ty\\u00f6t\\u00e4 on v\\u00e4hemm\\u00e4n, se perustuu p\\u00e4\\u00e4osin kyselyihin ja analyyttisiin toimenpiteisiin, ja johtop\\u00e4\\u00e4t\\u00f6s antaa rajoitetun varmuuden. Sovittuja toimenpiteit\\u00e4 koskevassa raportissa (ISRS 4400) lausuntoa ei anneta: tilintarkastaja suorittaa sovitut testit ja raportoi havaintonsa, joiden perusteella toimeksiantaja tai kolmas osapuoli tekee omat johtop\\u00e4\\u00e4t\\u00f6ksens\\u00e4. Sopivan vaihtoehdon valinnassa autamme sivulla <a href=\\\"\\\/fi\\\/palvelut\\\/erityisraportit\\\/\\\">erityisraportit<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Mit\\u00e4 palvelua tarvitaan yrityksen ostossa, myynniss\\u00e4 tai uuden sijoittajan tullessa mukaan?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yleens\\u00e4 <a href=\\\"\\\/fi\\\/palvelut\\\/due-diligence\\\/\\\">due diligence<\\\/a> taloudellisten, verotuksellisten ja ty\\u00f6oikeudellisten riskien selvitt\\u00e4miseksi ennen allekirjoitusta sek\\u00e4 <a href=\\\"\\\/fi\\\/palvelut\\\/yritysten-arvonmaaritys\\\/\\\">yrityksen arvonm\\u00e4\\u00e4ritys<\\\/a>, jotta hinnasta voidaan neuvotella objektiivisin perustein. Jos j\\u00e4rjestely toteutetaan osakep\\u00e4\\u00e4oman korotuksena, apporttina tai sulautumisena, lis\\u00e4ksi voidaan tarvita tilintarkastajan tai riippumattoman asiantuntijan erityisraportti.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Mit\\u00e4 tarkoittaa, ett\\u00e4 tilintarkastuskertomus sis\\u00e4lt\\u00e4\\u00e4 varauman?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tilintarkastaja voi antaa nelj\\u00e4nlaisen lausunnon. Vakiomuotoinen lausunto: tilinp\\u00e4\\u00e4t\\u00f6s antaa oikean ja riitt\\u00e4v\\u00e4n kuvan. Varauman sis\\u00e4lt\\u00e4v\\u00e4 lausunto: tilinp\\u00e4\\u00e4t\\u00f6s antaa oikean ja riitt\\u00e4v\\u00e4n kuvan lukuun ottamatta yht\\u00e4 tai useampaa yksil\\u00f6ity\\u00e4 seikkaa, kuten virhett\\u00e4 tai ty\\u00f6n rajoitusta, jotka selitet\\u00e4\\u00e4n kertomuksessa. Kielteinen lausunto: virheet ovat niin olennaisia ja laaja-alaisia, ettei tilinp\\u00e4\\u00e4t\\u00f6s anna oikeaa ja riitt\\u00e4v\\u00e4\\u00e4 kuvaa. Lausunnon antamatta j\\u00e4tt\\u00e4minen: tilintarkastaja ei ole saanut riitt\\u00e4v\\u00e4\\u00e4 evidenssi\\u00e4 lausunnon antamiseksi. Varauma ei v\\u00e4ltt\\u00e4m\\u00e4tt\\u00e4 ole vakava, mutta pankit, osakkaat ja viranomaiset lukevat sen tarkasti. Siksi kerromme etuk\\u00e4teen kaikista seikoista, jotka voisivat johtaa varaumaan, jotta ne voidaan korjata ennen tilinp\\u00e4\\u00e4t\\u00f6ksen laatimista.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kuinka hyviss\\u00e4 ajoin tilintarkastus kannattaa tilata?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Mieluiten ennen tilikauden p\\u00e4\\u00e4ttymist\\u00e4. Espanjan p\\u00e4\\u00e4omayhti\\u00f6lain mukaan tilintarkastaja on valittava ennen tarkastettavan tilikauden p\\u00e4\\u00e4ttymist\\u00e4 (264.1 artikla). Kun sopimus tehd\\u00e4\\u00e4n ajoissa, voidaan suunnitella osallistuminen varaston inventointiin, ennakoida riskialueet ja noudattaa tilinp\\u00e4\\u00e4t\\u00f6ksen laatimisen, vahvistamisen ja rekister\\u00f6innin m\\u00e4\\u00e4r\\u00e4aikoja ilman kiirett\\u00e4.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Mit\\u00e4 asiakirjoja on valmisteltava?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Jokaisella toimeksiannolla on oma luettelonsa, joka l\\u00e4hetet\\u00e4\\u00e4n ty\\u00f6n alkaessa. Yleens\\u00e4 pyydet\\u00e4\\u00e4n esimerkiksi saldoluettelo ja p\\u00e4\\u00e4kirja, edellisen tilikauden tilinp\\u00e4\\u00e4t\\u00f6s, pankkitilien t\\u00e4sm\\u00e4ytykset, vaihto-omaisuus- ja k\\u00e4ytt\\u00f6omaisuusluettelot, tilikauden keskeiset sopimukset, asiakirjat ja p\\u00f6yt\\u00e4kirjat sek\\u00e4 lainoja, avustuksia ja oikeudenk\\u00e4yntej\\u00e4 koskevat asiakirjat. Asiakirjat vaihdetaan turvallisia kanavia pitkin, ja kerromme, mik\\u00e4 on v\\u00e4ltt\\u00e4m\\u00e4t\\u00f6nt\\u00e4 ja mink\\u00e4 voi toimittaa my\\u00f6hemmin.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Voitteko toimia asiantuntijoina oikeudenk\\u00e4ynniss\\u00e4 tai v\\u00e4limiesmenettelyss\\u00e4?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. Laadimme taloudellisia ja kirjanpidollisia asiantuntijalausuntoja oikeudenk\\u00e4ynteihin ja v\\u00e4limiesmenettelyihin (vahinkojen ja saamatta j\\u00e4\\u00e4neen voiton m\\u00e4\\u00e4ritt\\u00e4minen, kauppahinnan oikaisut, liiketoimien analyysi, maksukyvytt\\u00f6myystilanteet) ja vahvistamme ne kuultavina sek\\u00e4 vastaamme osapuolten ja tuomioistuimen kysymyksiin. Lis\\u00e4tietoja: <a href=\\\"\\\/fi\\\/palvelut\\\/asiantuntijatodistelu\\\/\\\">asiantuntijalausunnot ja forensiikka<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Miten yrityksen luottamuksellisia tietoja suojataan?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tilintarkastajia sitoo salassapitovelvollisuus kaikista tiedoista, jotka tulevat heid\\u00e4n tietoonsa teht\\u00e4v\\u00e4\\u00e4 hoidettaessa (Espanjan tilintarkastuslain eli lain 22\\\/2015 31 artikla). Lis\\u00e4ksi henkil\\u00f6tietoja k\\u00e4sitell\\u00e4\\u00e4n yleisen tietosuoja-asetuksen mukaisesti, asiakirjat vaihdetaan turvallisia kanavia pitkin ja p\\u00e4\\u00e4sy tietoihin rajataan toimeksiantoon nimetyn tiimin j\\u00e4seniin.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f08741e elementor-widget elementor-widget-html\" data-id=\"f08741e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Tarkastanut Controlauditin tilintarkastustiimi \u00b7 ROAC-rekisteriin numerolla S1604 merkitty tilintarkastusyhteis\u00f6 \u00b7 P\u00e4ivitetty 13.10.2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c814c4c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c814c4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-51c854c e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"51c854c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db2102e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"db2102e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Onko ep\u00e4selv\u00e4\u00e4, mit\u00e4 palvelua tarvitaan?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c513b9 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"6c513b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Kerro tilanteesta, niin neuvomme ilman sitoumuksia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d5e89b e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"3d5e89b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f635d2 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1f635d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fi\/yhteystiedot\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Keskustele tilintarkastajan kanssa \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad5d8f0 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"ad5d8f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tilintarkastus, avustusten ja julkisen sektorin tarkastus, erityisraportit, due diligence, arvonm\u00e4\u00e4ritys, asiantuntijalausunnot ja kest\u00e4vyys koko Espanjassa.<\/p>\n","protected":false},"author":1,"featured_media":305,"parent":0,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1882","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tilintarkastus- ja neuvontapalvelut | Controlaudit<\/title>\n<meta name=\"description\" content=\"Tilintarkastus, avustusten ja julkisen sektorin tarkastus, erityisraportit, due diligence, arvonm\u00e4\u00e4ritys, asiantuntijalausunnot ja kest\u00e4vyys koko Espanjassa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/fi\/palvelut\/\" \/>\n<meta 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