{"id":1890,"date":"2026-10-14T13:52:46","date_gmt":"2026-10-14T11:52:46","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1890"},"modified":"2026-10-14T13:23:06","modified_gmt":"2026-10-14T11:23:06","slug":"tilintarkastajat-valencia","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/fi\/tilintarkastajat-valencia\/","title":{"rendered":"Tilintarkastajat Valenciassa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1890\" class=\"elementor elementor-1890 elementor-696\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1a1eec e-con-full ca-sec ca-hero ca-hero-home e-flex e-con e-parent\" data-id=\"f1a1eec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ffd2638 e-con-full ca-wrap ca-center ca-gap24 e-flex e-con e-parent\" data-id=\"ffd2638\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ce5ccb elementor-widget elementor-widget-html\" data-id=\"9ce5ccb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Valencia \u00b7 Valencian itsehallintoalue <b>ROAC S1604<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf5eea ca-h1 ca-xl elementor-widget elementor-widget-heading\" data-id=\"cbf5eea\" 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=\"r\">Tilintarkastajat<\/span> Valenciassa<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aad0ea ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"9aad0ea\" 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 ja avustusten tarkastus Valencian provinssin yrityksille, osuuskunnille ja s\u00e4\u00e4ti\u00f6ille \u2013 Valencian itsehallintoalueen oman s\u00e4\u00e4ntelyn tuntemuksella.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-020fb38 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"020fb38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61070bf ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"61070bf\" 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\">Pyyd\u00e4 tarjous \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-507e679 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"507e679\" 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<div class=\"elementor-element elementor-element-0687302 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"0687302\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2eae134 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"2eae134\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8b00c4c e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"8b00c4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-019d0fd e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"019d0fd\" 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-7e0e74b elementor-widget elementor-widget-html\" data-id=\"7e0e74b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">Lyhyesti<\/b>Controlaudit Auditores Certificados, S.L. on Espanjan viralliseen tilintarkastajarekisteriin (ROAC) numerolla S1604 merkitty tilintarkastusyhteis\u00f6, jonka kotipaikka on Alicante. Asiakkaitamme ovat Valencian provinssin yritykset, osuuskunnat, s\u00e4\u00e4ti\u00f6t ja julkiset yhteis\u00f6t: koordinoimme toimeksiannon et\u00e4n\u00e4 ja matkustamme paikan p\u00e4\u00e4lle, kun kentt\u00e4ty\u00f6 sit\u00e4 edellytt\u00e4\u00e4. Samalla itsehallintoalueella toimivana yhteis\u00f6n\u00e4 sovellamme p\u00e4ivitt\u00e4in Valencian osuuskunta- ja s\u00e4\u00e4ti\u00f6lakeja sek\u00e4 IVACE+i:n ja Generalitatin (Valencian aluehallitus) k\u00e4ytt\u00f6selvitysmalleja.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f4b150 elementor-widget elementor-widget-html\" data-id=\"3f4b150\" 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 class=\"elementor-element elementor-element-32f404d elementor-widget elementor-widget-html\" data-id=\"32f404d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2>N\u00e4in ty\u00f6skentelemme Valencian yritysten kanssa<\/h2><\/div><div class=\"ca-inc\"><div><h3>Sama alueellinen s\u00e4\u00e4ntely<\/h3><p>Valencian osuuskuntiin ja s\u00e4\u00e4ti\u00f6ihin sovelletaan samoja valencialaisia lakeja kuin Alicanten osuuskuntiin ja s\u00e4\u00e4ti\u00f6ihin, joten p\u00e4ivitt\u00e4in soveltamamme s\u00e4\u00e4nn\u00f6skehys on t\u00e4sm\u00e4lleen sama.<\/p><\/div><div><h3>Et\u00e4ty\u00f6 ja suunnitellut k\u00e4ynnit<\/h3><p>Aineisto vaihdetaan turvallisia s\u00e4hk\u00f6isi\u00e4 kanavia pitkin. K\u00e4ynnit asiakkaan tiloissa suunnitellaan etuk\u00e4teen keskeisi\u00e4 tapaamisia, kassantarkastuksia ja tilinp\u00e4\u00e4t\u00f6sinventointeja varten.<\/p><\/div><div><h3>Matkat provinssiin<\/h3><p>Valencian ja Alicanten v\u00e4lill\u00e4 on hyv\u00e4t moottoritie- ja junayhteydet, mik\u00e4 helpottaa osallistumista varastojen, logistiikkahallien ja hedelm\u00e4- ja vihannespakkaamojen fyysisiin inventointeihin, kun toimeksianto sit\u00e4 edellytt\u00e4\u00e4.<\/p><\/div><div><h3>Sovittu aikataulu<\/h3><p>Sovimme heti alussa tilinp\u00e4\u00e4t\u00f6ksen laatimisen, luonnoksen toimittamisen ja tilintarkastuskertomuksen antamisen p\u00e4iv\u00e4m\u00e4\u00e4r\u00e4t ottaen huomioon osuuskuntien, s\u00e4\u00e4ti\u00f6iden ja tukihakujen omat m\u00e4\u00e4r\u00e4ajat.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-913c35d elementor-widget elementor-widget-html\" data-id=\"913c35d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2>Milloin tilintarkastaja tarvitaan Valenciassa?<\/h2><\/div><ul class=\"ca-checks\"><li><b>Yhti\u00f6 ylitt\u00e4\u00e4 kokoa koskevat raja-arvot.<\/b> Tilintarkastus on pakollinen yhti\u00f6ille, jotka ylitt\u00e4v\u00e4t kahtena per\u00e4kk\u00e4isen\u00e4 tilikautena kaksi seuraavista raja-arvoista: taseen loppusumma 2\u00a0850\u00a0000 \u20ac, liikevaihto 5\u00a0700\u00a0000 \u20ac tai henkil\u00f6st\u00f6n keskim\u00e4\u00e4r\u00e4inen lukum\u00e4\u00e4r\u00e4 50 (Espanjan p\u00e4\u00e4omayhti\u00f6lain (LSC) 263.2 artikla). <a href=\"\/fi\/blog\/lakisaateinen-tilintarkastus-raja-arvot-2026\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Kyseess\u00e4 on valencialainen osuuskunta.<\/b> Lains\u00e4\u00e4d\u00e4nt\u00f6asetuksen 2\/2015 50 artikla edellytt\u00e4\u00e4 tilintarkastusta, kun tilintarkastuss\u00e4\u00e4ntely sit\u00e4 vaatii, kun osuuskunnalla on luotto-osasto, kun 10\u00a0% j\u00e4senist\u00e4 tai 50 j\u00e4sent\u00e4 sit\u00e4 pyyt\u00e4\u00e4 tai kun s\u00e4\u00e4nn\u00f6t niin m\u00e4\u00e4r\u00e4\u00e4v\u00e4t. Asunto-osuuskunnille on s\u00e4\u00e4detty lis\u00e4tapauksia (91.13 artikla). <a href=\"\/fi\/blog\/osuuskuntien-tilintarkastus-valencian-alue\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Kyseess\u00e4 on Valencian itsehallintoalueen s\u00e4\u00e4ti\u00f6.<\/b> Laki 8\/1998 (21.6 artikla) lis\u00e4\u00e4 kolmen yleisen raja-arvon rinnalle nelj\u00e4 muuta seikkaa, esimerkiksi sen, ett\u00e4 edunsaajilta perityt maksut ylitt\u00e4v\u00e4t 50\u00a0% tuloista. Riitt\u00e4\u00e4, ett\u00e4 kaksi niist\u00e4 t\u00e4yttyy. <a href=\"\/fi\/blog\/saatioiden-yhdistysten-tilintarkastus-valencia\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>IVACE+i-tuesta on laadittava k\u00e4ytt\u00f6selvitys.<\/b> Monissa IVACE+i:n ja IVACE+i Innovaci\u00f3nin hauissa tuen k\u00e4ytt\u00f6 selvitet\u00e4\u00e4n k\u00e4ytt\u00f6selvityksell\u00e4 ja ROAC-tilintarkastajan raportilla viraston mallin ja ministeri\u00f6n m\u00e4\u00e4r\u00e4yksen EHA\/1434\/2007 mukaisesti, my\u00f6s \u00abExtra DANA\u00bb -hauissa. <a href=\"\/fi\/blog\/ivace-tuet-kayttoselvitys-tilintarkastajan-raportti\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Avustuksia on saatu yli 600\u00a0000 \u20ac.<\/b> Jokaisen tilinp\u00e4\u00e4t\u00f6ksen laatimiseen velvollisen yhteis\u00f6n, joka saa tilikauden aikana julkisia avustuksia tai tukia yli 600\u00a0000 \u20ac, on teetett\u00e4v\u00e4 tilintarkastus kyseiselt\u00e4 tilikaudelta ja toteutustilikausilta (RLAC:n toinen lis\u00e4s\u00e4\u00e4nn\u00f6s). <a href=\"\/fi\/blog\/lakisaateinen-tilintarkastus-avustukset-600000-euroa\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Kunnat ja julkiset yhteis\u00f6t.<\/b> Teemme yhteisty\u00f6t\u00e4 kuntien sis\u00e4isten valvontayksik\u00f6iden kanssa taloudellisessa valvonnassa ja alaisten yhteis\u00f6jen tarkastuksissa, sanotun kuitenkaan rajoittamatta Sindicatura de Comptesille (Valencian ulkoinen tarkastusvirasto) kuuluvaa ulkoista tarkastusta. <a href=\"\/fi\/palvelut\/julkisen-sektorin-tarkastus\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8556cb3 elementor-widget elementor-widget-html\" data-id=\"8556cb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2>Huomioon otettava Valencian itsehallintoalueen s\u00e4\u00e4ntely<\/h2><p>Valtakunnallisen tilintarkastuss\u00e4\u00e4ntelyn (laki 22\/2015 ja sen kuninkaallisella asetuksella 2\/2021 annettu t\u00e4yt\u00e4nt\u00f6\u00f6npanoasetus) lis\u00e4ksi sovellamme Valencian provinssissa alueellisia s\u00e4\u00e4nn\u00f6ksi\u00e4, jotka m\u00e4\u00e4r\u00e4\u00e4v\u00e4t, milloin yhteis\u00f6n on teetett\u00e4v\u00e4 tilintarkastus:<\/p><ul><li><strong>Osuuskunnat:<\/strong> Valencian itsehallintoalueen osuuskuntalain konsolidoitu teksti (lains\u00e4\u00e4d\u00e4nt\u00f6asetus 2\/2015) s\u00e4\u00e4ntelee tilintarkastusta 50 artiklassa, asunto-osuuskuntien tapauksia 91.13 artiklassa, tilinp\u00e4\u00e4t\u00f6ksen laatimista nelj\u00e4ss\u00e4 kuukaudessa (63.4 artikla) ja sen rekister\u00f6inti\u00e4 osuuskuntarekisteriin vahvistamista seuraavan kuukauden aikana (63.8 artikla). Generalitatin lait 5\/2025 ja 5\/2026 muuttivat useita s\u00e4\u00e4nn\u00f6ksi\u00e4, mutta eiv\u00e4t 50 eiv\u00e4tk\u00e4 91.13 artiklaa.<\/li><li><strong>S\u00e4\u00e4ti\u00f6t:<\/strong> Valencian itsehallintoalueen s\u00e4\u00e4ti\u00f6lain 8\/1998 21.6 artiklassa luetellaan seitsem\u00e4n seikkaa, joista kahden t\u00e4yttyminen riitt\u00e4\u00e4 tekem\u00e4\u00e4n tilintarkastuksesta pakollisen. Lis\u00e4ksi tilintarkastus voidaan edellytt\u00e4\u00e4 erityisen vakavissa varallisuusasemaa koskevissa tilanteissa.<\/li><li><strong>Tuet:<\/strong> IVACE+i:n, IVACE+i Innovaci\u00f3nin ja Generalitatin ministeri\u00f6iden haut m\u00e4\u00e4r\u00e4\u00e4v\u00e4t Valencian itsehallintoalueen virallisessa lehdess\u00e4 (DOGV) julkaistuissa ehdoissaan, edellytt\u00e4\u00e4k\u00f6 k\u00e4ytt\u00f6selvitys tilintarkastajan raporttia ja mit\u00e4 mallia k\u00e4ytet\u00e4\u00e4n.<\/li><li><strong>Julkinen sektori:<\/strong> Generalitatin, kuntien ja muun Valencian julkisen sektorin ulkoinen tarkastus kuuluu Sindicatura de Comptesille, josta s\u00e4\u00e4det\u00e4\u00e4n 11.5.1985 annetussa laissa 6\/1985.<\/li><\/ul><p>Jokainen tapaus on arvioitava yhteis\u00f6n s\u00e4\u00e4nt\u00f6jen, lukujen ja sovellettavien hakuehtojen perusteella.<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=DOGV-r-2015-90416\" target=\"_blank\" rel=\"noopener\">Valencian aluehallituksen (Consell) lains\u00e4\u00e4d\u00e4nt\u00f6asetus 2\/2015, annettu 15.5.2015, Valencian itsehallintoalueen osuuskuntalain konsolidoitu teksti (konsolidoitu versio, espanjaksi)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1999-1367\" target=\"_blank\" rel=\"noopener\">Laki 8\/1998, annettu 9.12.1998, Valencian itsehallintoalueen s\u00e4\u00e4ti\u00f6ist\u00e4 (konsolidoitu versio, espanjaksi)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kuninkaallinen asetus 2\/2021, Espanjan tilintarkastuslain t\u00e4yt\u00e4nt\u00f6\u00f6npanoasetus<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Kuninkaallinen lains\u00e4\u00e4d\u00e4nt\u00f6asetus 1\/2010, Espanjan p\u00e4\u00e4omayhti\u00f6laki (263 artikla)<\/a><\/li><li><a href=\"https:\/\/innoavi.es\/es\/justificacion\/\" target=\"_blank\" rel=\"noopener\">IVACE+i Innovaci\u00f3n: tukien k\u00e4ytt\u00f6selvitys ja raporttimallit<\/a><\/li><li><a href=\"https:\/\/www.sindicom.gva.es\/\" target=\"_blank\" rel=\"noopener\">Sindicatura de Comptes de la Comunitat Valenciana (Valencian ulkoinen tarkastusvirasto)<\/a><\/li><\/ul>\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-9a1a125 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"9a1a125\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3f598f8 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3f598f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4bebccb e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"4bebccb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16cc4ce ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"16cc4ce\" 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\">Toimialat<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18d7bde ca-h2 elementor-widget elementor-widget-heading\" data-id=\"18d7bde\" 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\"><span class=\"r\">Valencian<\/span> talouteen sovitettu tilintarkastus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d98912 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"4d98912\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7c08d8e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7c08d8e\" 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-fe05f12 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"fe05f12\" 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\">Satama, logistiikka ja kuljetus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce831a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4ce831a\" 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>P\u00e4\u00e4kaupunkiseudun ja Sagunton satamatoiminta ja logistiikkaoperaattorit tuovat mukanaan kysymyksi\u00e4 palvelutuottojen tuloutuksesta, hallien ja laitteiden vuokrasopimuksista sek\u00e4 kolmansien osapuolten hallussa olevasta vaihto-omaisuudesta.<\/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-e3dc650 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e3dc650\" 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-80754f8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"80754f8\" 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\">Elintarvikeala ja sitrushedelm\u00e4t<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41eff41 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"41eff41\" 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>La Riberan, La Saforin ja muiden seutukuntien kauppayhti\u00f6t ja osuuskunnat: tilitykset j\u00e4senille ja tuottajille, pilaantuvan vaihto-omaisuuden arvostus, kalenterivuodesta poikkeavat satokaudet ja maataloustuet.<\/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-6e4f7e6 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6e4f7e6\" 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-b5439f0 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b5439f0\" 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\">Autoteollisuus ja alihankinta<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb9d4de ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"bb9d4de\" 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>Autoteollisuuden toimittajat, jotka ovat riippuvaisia muutamasta asiakkaasta: hintojen tarkistusehtoja sis\u00e4lt\u00e4v\u00e4t sopimukset, ty\u00f6kalut ja muotit sek\u00e4 teollisuustuilla rahoitetut investoinnit.<\/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-119959f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"119959f\" 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-5aa34fb ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5aa34fb\" 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\">Matkailu ja ravintola-ala<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abc4387 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"abc4387\" 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>Hotellit, lomahuoneistot ja ravintolat Valencian rannikolla: kausiluonteisuus, asiakkaiden ennakkomaksut, vuokrasopimukset ja kiinteist\u00f6omaisuuden arvonalentumisen 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-6eb0fca e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6eb0fca\" 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-151bc62 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"151bc62\" 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\">Sis\u00e4maan tekstiili- ja valmistusteollisuus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-167f178 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"167f178\" 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>Vall d&#8217;Albaidan tekstiiliyritykset ja sis\u00e4maan valmistajat: hitaasti kiert\u00e4v\u00e4n vaihto-omaisuuden arvostus, tuotelinjakohtaiset katteet ja tarvittaessa jatkuvuussuunnitelmat.<\/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-6f7c241 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6f7c241\" 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-f1331db ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f1331db\" 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\">Vuoden 2024 DANA-rankkasateista k\u00e4rsineet yritykset<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0b3f35 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f0b3f35\" 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>Vahinkojen kirjaaminen, vakuutusyhti\u00f6iden ja Consorcio de Compensaci\u00f3n de Segurosin (Espanjan valtiollinen vahinkokorvauslaitos) korvaukset, omaisuuserien arvonalentuminen ja poikkeuksellisten tukien k\u00e4ytt\u00f6selvitys \u2013 erityisesti toiminnan jatkuvuus huomioon ottaen.<\/p>\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 class=\"elementor-element elementor-element-4c9dc3a elementor-widget elementor-widget-text-editor\" data-id=\"4c9dc3a\" 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 class=\"ca-note\" style=\"margin-top:28px\">Asiakkaitamme ovat yhteis\u00f6t Valencian kaupungissa ja sen p\u00e4\u00e4kaupunkiseudulla (Torrent, Paterna, Burjassot, Mislata, Manises ja l&#8217;Horta Sudin kunnat) sek\u00e4 Sagunton ja Camp de Morvedren, Gandian ja La Saforin, Alziran ja La Riberan, Ontinyentin ja Vall d&#8217;Albaidan sek\u00e4 X\u00e0tivan ja La Costeran alueilla.<\/p>\t\t\t\t\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-d80ee10 e-con-full ca-sec ca-pt0 e-flex e-con e-parent\" data-id=\"d80ee10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-55bc094 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"55bc094\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-09b3718 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"09b3718\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f757c4e ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"f757c4e\" 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\">Palvelut<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4824f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"4f4824f\" 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\">Tilintarkastuspalvelut <span class=\"r\">Valenciassa<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a63b75 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"8a63b75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-ab62f02 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ab62f02\" 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-5ffb476 elementor-widget elementor-widget-html\" data-id=\"5ffb476\" 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-005a73d ca-card-t elementor-widget elementor-widget-heading\" data-id=\"005a73d\" 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-52b1029 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"52b1029\" 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-f5e4d97 elementor-widget elementor-widget-html\" data-id=\"f5e4d97\" 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-a7bd053 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a7bd053\" 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-7a48ba6 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7a48ba6\" 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-92c3425 elementor-widget elementor-widget-html\" data-id=\"92c3425\" 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-31f4f59 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"31f4f59\" 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-8b0bf3c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8b0bf3c\" 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-2920467 elementor-widget elementor-widget-html\" data-id=\"2920467\" 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-f6962d5 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"f6962d5\" 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-0be171f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"0be171f\" 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-0bf6f83 elementor-widget elementor-widget-html\" data-id=\"0bf6f83\" 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-b82bd3f ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b82bd3f\" 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-7335686 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7335686\" 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-bb1031f elementor-widget elementor-widget-html\" data-id=\"bb1031f\" 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-f417aab ca-gowrap elementor-widget elementor-widget-html\" data-id=\"f417aab\" 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-cd44603 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"cd44603\" 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-cbff6b5 elementor-widget elementor-widget-html\" data-id=\"cbff6b5\" 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-bd25f57 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"bd25f57\" 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-e772953 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"e772953\" 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-38cd916 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"38cd916\" 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-53ec9ca e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"53ec9ca\" 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-4962000 elementor-widget elementor-widget-html\" data-id=\"4962000\" 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-79ecb00 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"79ecb00\" 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-edead30 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"edead30\" 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-574e7ab elementor-widget elementor-widget-html\" data-id=\"574e7ab\" 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-0c0559e ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0c0559e\" 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<div class=\"elementor-element elementor-element-d14f0cc e-con-full ca-center ca-mt40 e-flex e-con e-parent\" data-id=\"d14f0cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42bbef1 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"42bbef1\" 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\/palvelut\/\">\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\">Kaikki palvelut \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>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9e3380 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b9e3380\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3c4dedd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3c4dedd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7016be e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"a7016be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-789ba26 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"789ba26\" 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-73bbd67 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"73bbd67\" 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\">Tilintarkastajat Valenciassa: usein kysytty\u00e4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c432052 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c432052\" 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-2051\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2051\" 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\">Onko Controlauditilla toimisto Valenciassa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2051\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2051\"><p>Ei. Ainoa toimistomme sijaitsee Alicantessa osoitteessa Avda. Maisonnave, 30, 1.\u00ba B. Asiakkaitamme on kaikkialla Espanjassa: suuri osa toimeksiannosta koordinoidaan et\u00e4n\u00e4, ja tiimi matkustaa Valenciaan tapaamisiin, inventointeihin ja tarkastuksiin, jotka on teht\u00e4v\u00e4 asiakkaan tiloissa.<\/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-2052\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2052\" 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\">Osallistuuko Controlaudit tilinp\u00e4\u00e4t\u00f6sinventointiin paikan p\u00e4\u00e4ll\u00e4?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2052\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2052\"><p>Kyll\u00e4. Kun vaihto-omaisuus on merkitt\u00e4v\u00e4\u00e4, fyysiseen inventointiin osallistuminen on v\u00e4ltt\u00e4m\u00e4t\u00f6n toimenpide, ja se suunnitellaan yhdess\u00e4 asiakkaan kanssa ennen tilikauden p\u00e4\u00e4ttymist\u00e4. P\u00e4iv\u00e4m\u00e4\u00e4r\u00e4, k\u00e4yt\u00e4v\u00e4t varastot ja inventointiohjeet sovitaan etuk\u00e4teen.<\/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-2053\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2053\" 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 Controlaudit tarkastaa maatalousosuuskunnan, jolla on luotto-osasto?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2053\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2053\"><p>Kyll\u00e4. Lains\u00e4\u00e4d\u00e4nt\u00f6asetuksen 2\/2015 50.1.b artiklan mukaan osuuskunnan, jolla on luotto-osasto, tilit on tarkastettava sen koosta riippumatta. Tilintarkastajan valitsee osuuskunnan kokous (31.1.a artikla).<\/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-2054\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2054\" 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\">S\u00e4\u00e4ti\u00f6mme on pieni \u2013 voiko tilintarkastus silti olla pakollinen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2054\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2054\"><p>Voi. Laki 8\/1998 ei ota huomioon pelk\u00e4st\u00e4\u00e4n taseen loppusummaa, tuloja ja henkil\u00f6st\u00f6\u00e4: merkityst\u00e4 on my\u00f6s esimerkiksi sopimuksilla hallituksen j\u00e4senten kanssa tai merkitt\u00e4vill\u00e4 omaisuuden luovutuksilla. Asia kannattaa tarkistaa kunkin tilikauden lukujen perusteella.<\/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-2055\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2055\" 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\">Antaako Controlaudit tilintarkastajan raportin IVACE+i-tukien k\u00e4ytt\u00f6selvityst\u00e4 varten?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2055\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2055\"><p>Kyll\u00e4. ROAC-rekisteriin merkittyn\u00e4 yhteis\u00f6n\u00e4 voimme antaa k\u00e4ytt\u00f6selvityksen tarkastusraportin haun edellytt\u00e4m\u00e4n mallin mukaisesti. Yhteytt\u00e4 kannattaa ottaa ennen toteutusjakson p\u00e4\u00e4ttymist\u00e4, jotta mahdolliset ongelmat havaitaan ajoissa.<\/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-2056\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2056\" 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\">Yritys k\u00e4rsi DANA-rankkasateista \u2013 miten se vaikuttaa tilintarkastukseen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2056\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2056\"><p>Tarkastettavia asioita ovat vahinkojen kirjaaminen, vakuutuskorvaukset, omaisuuserien arvonalentuminen sek\u00e4 saadut tuet ja niiden k\u00e4ytt\u00f6selvitys. Lis\u00e4ksi on arvioitava, onko liiketoiminnan jatkuvuuteen liittyvi\u00e4 ep\u00e4varmuustekij\u00f6it\u00e4. Aineisto kannattaa valmistella ennen kentt\u00e4ty\u00f6t\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-2057\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2057\" 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\">Milloin tilintarkastaja on valittava?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2057\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2057\"><p>P\u00e4\u00e4omayhti\u00f6iss\u00e4 yhti\u00f6kokouksen on valittava tilintarkastaja ennen tarkastettavan tilikauden p\u00e4\u00e4ttymist\u00e4 (Espanjan p\u00e4\u00e4omayhti\u00f6lain (LSC) 264.1 artikla). Valencialaisissa osuuskunnissa tilintarkastajan valitsee osuuskunnan kokous.<\/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\":\"Onko Controlauditilla toimisto Valenciassa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ei. Ainoa toimistomme sijaitsee Alicantessa osoitteessa Avda. Maisonnave, 30, 1.\\u00ba B. Asiakkaitamme on kaikkialla Espanjassa: suuri osa toimeksiannosta koordinoidaan et\\u00e4n\\u00e4, ja tiimi matkustaa Valenciaan tapaamisiin, inventointeihin ja tarkastuksiin, jotka on teht\\u00e4v\\u00e4 asiakkaan tiloissa.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Osallistuuko Controlaudit tilinp\\u00e4\\u00e4t\\u00f6sinventointiin paikan p\\u00e4\\u00e4ll\\u00e4?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. Kun vaihto-omaisuus on merkitt\\u00e4v\\u00e4\\u00e4, fyysiseen inventointiin osallistuminen on v\\u00e4ltt\\u00e4m\\u00e4t\\u00f6n toimenpide, ja se suunnitellaan yhdess\\u00e4 asiakkaan kanssa ennen tilikauden p\\u00e4\\u00e4ttymist\\u00e4. P\\u00e4iv\\u00e4m\\u00e4\\u00e4r\\u00e4, k\\u00e4yt\\u00e4v\\u00e4t varastot ja inventointiohjeet sovitaan etuk\\u00e4teen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Voiko Controlaudit tarkastaa maatalousosuuskunnan, jolla on luotto-osasto?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. Lains\\u00e4\\u00e4d\\u00e4nt\\u00f6asetuksen 2\\\/2015 50.1.b artiklan mukaan osuuskunnan, jolla on luotto-osasto, tilit on tarkastettava sen koosta riippumatta. Tilintarkastajan valitsee osuuskunnan kokous (31.1.a artikla).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"S\\u00e4\\u00e4ti\\u00f6mme on pieni \\u2013 voiko tilintarkastus silti olla pakollinen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Voi. Laki 8\\\/1998 ei ota huomioon pelk\\u00e4st\\u00e4\\u00e4n taseen loppusummaa, tuloja ja henkil\\u00f6st\\u00f6\\u00e4: merkityst\\u00e4 on my\\u00f6s esimerkiksi sopimuksilla hallituksen j\\u00e4senten kanssa tai merkitt\\u00e4vill\\u00e4 omaisuuden luovutuksilla. Asia kannattaa tarkistaa kunkin tilikauden lukujen perusteella.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Antaako Controlaudit tilintarkastajan raportin IVACE+i-tukien k\\u00e4ytt\\u00f6selvityst\\u00e4 varten?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. ROAC-rekisteriin merkittyn\\u00e4 yhteis\\u00f6n\\u00e4 voimme antaa k\\u00e4ytt\\u00f6selvityksen tarkastusraportin haun edellytt\\u00e4m\\u00e4n mallin mukaisesti. Yhteytt\\u00e4 kannattaa ottaa ennen toteutusjakson p\\u00e4\\u00e4ttymist\\u00e4, jotta mahdolliset ongelmat havaitaan ajoissa.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Yritys k\\u00e4rsi DANA-rankkasateista \\u2013 miten se vaikuttaa tilintarkastukseen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tarkastettavia asioita ovat vahinkojen kirjaaminen, vakuutuskorvaukset, omaisuuserien arvonalentuminen sek\\u00e4 saadut tuet ja niiden k\\u00e4ytt\\u00f6selvitys. Lis\\u00e4ksi on arvioitava, onko liiketoiminnan jatkuvuuteen liittyvi\\u00e4 ep\\u00e4varmuustekij\\u00f6it\\u00e4. Aineisto kannattaa valmistella ennen kentt\\u00e4ty\\u00f6t\\u00e4.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Milloin tilintarkastaja on valittava?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>P\\u00e4\\u00e4omayhti\\u00f6iss\\u00e4 yhti\\u00f6kokouksen on valittava tilintarkastaja ennen tarkastettavan tilikauden p\\u00e4\\u00e4ttymist\\u00e4 (Espanjan p\\u00e4\\u00e4omayhti\\u00f6lain (LSC) 264.1 artikla). Valencialaisissa osuuskunnissa tilintarkastajan valitsee osuuskunnan kokous.<\\\/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-cce0f75 elementor-widget elementor-widget-html\" data-id=\"cce0f75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-zonas\"><span>Toimimme my\u00f6s<\/span><a href=\"\/fi\/tilintarkastajat-alicante\/\">Tilintarkastajat Alicantessa<\/a><a href=\"\/fi\/tilintarkastajat-murcia\/\">Tilintarkastajat Murciassa<\/a><a href=\"\/fi\/tilintarkastajat-albacete\/\">Tilintarkastajat Albacetessa<\/a><a href=\"\/fi\/palvelut\/\">Koko Espanja<\/a><\/div>\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-cc23a84 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"cc23a84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-775b80f e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"775b80f\" 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-a99a3f1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a99a3f1\" 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\">Tarvitaanko tilintarkastaja Valenciassa?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf2100f ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"bf2100f\" 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 tilintarkastajamme ottaa yhteytt\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4a2935 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"b4a2935\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76b1d75 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"76b1d75\" 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\">Pyyd\u00e4 tarjous \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-4fe0e60 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4fe0e60\" 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, osuuskuntien ja s\u00e4\u00e4ti\u00f6iden tarkastus sek\u00e4 IVACE+i-avustukset Valencian provinssissa. ROAC S1604 -yhteis\u00f6, ajantasainen alues\u00e4\u00e4ntely.<\/p>\n","protected":false},"author":1,"featured_media":782,"parent":0,"menu_order":6,"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-1890","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>Tilintarkastajat Valenciassa | Controlaudit<\/title>\n<meta name=\"description\" content=\"Tilintarkastus, osuuskuntien ja s\u00e4\u00e4ti\u00f6iden tarkastus sek\u00e4 IVACE+i-avustukset Valencian provinssissa. 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