{"id":1773,"date":"2026-10-14T13:36:27","date_gmt":"2026-10-14T11:36:27","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1773"},"modified":"2026-10-20T09:49:18","modified_gmt":"2026-10-20T07:49:18","slug":"tjenester","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/no\/tjenester\/","title":{"rendered":"Tjenester"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1773\" class=\"elementor elementor-1773 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=\"\/no\/\">Forside<\/a> &nbsp;\/&nbsp; Tjenester<\/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\">Revisjons-<\/span> <br>og <span class=\"r\">r\u00e5dgivningstjenester<\/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>Fjorten tjenester, ett krav: revisjon, uavhengige gjennomganger og r\u00e5dgivning ordnet etter hva virksomheten din trenger \u00e5 l\u00f8se.<\/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 Etterleve<\/a><a href=\"#justificar\">02 \u00b7 Dokumentere<\/a><a href=\"#decidir\">03 \u00b7 Beslutte<\/a><a href=\"#mejorar\">04 \u00b7 Forbedre<\/a><a href=\"#defender\">05 \u00b7 Forsvare<\/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\">Etterlevelse<\/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>Lovp\u00e5lagt og frivillig revisjon av finansiell og ikke-finansiell informasjon.<\/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=\"\/no\/tjenester\/revisjon-arsregnskap\/\">\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\">Revisjon av \u00e5rsregnskap<\/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>Vi reviderer regnskaper etter de h\u00f8yeste standardene for kvalitet og faglig grundighet.<\/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>Lovp\u00e5lagt revisjon<\/span><span>Frivillig revisjon<\/span><span>Konsernregnskap<\/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=\"\/no\/tjenester\/revisjon-offentlig-sektor\/\">\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\">Revisjon i offentlig sektor<\/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>Spesialisert revisjon i samsvar med revisjonsstandardene for spansk offentlig sektor (NIA-ES-SP).<\/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>\u00d8konomisk og regnskapsmessig bistand til kommuner<\/span><span>Formuesforvaltning i kommuner<\/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=\"\/no\/tjenester\/saerskilte-erklaeringer\/\">\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\">S\u00e6rskilte erkl\u00e6ringer<\/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>Et bredt utvalg av s\u00e6rskilte erkl\u00e6ringer og attestasjonstjenester tilpasset dine behov.<\/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>Forenklet revisorkontroll (ISRE 2400)<\/span><span>Avtalte kontrollhandlinger (ISRS 4400)<\/span><span>Kapitalforh\u00f8yelse og kapitalnedsettelse<\/span><span>Motregning av fordringer<\/span><span>Tingsinnskudd<\/span><span>Omdanning av selskaper<\/span><span>Fusjoner og fisjoner<\/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=\"\/no\/tjenester\/attestasjon-baerekraft\/\">\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\">B\u00e6rekraft og ikke-finansiell informasjon<\/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>Attestasjon av b\u00e6rekraftsinformasjon i samsvar med gjeldende regelverk.<\/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>B\u00e6rekraftsrapporter (CSRD)<\/span><span>Redegj\u00f8relse for ikke-finansiell informasjon (lov 11\/2018)<\/span><span>Uavhengig ESG-attestasjon<\/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\">Dokumentere<\/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>Gjennomgang av regnskapsrapporter for tilskudd, slik at st\u00f8tten kommer uten forsinkelser eller tilbakekreving.<\/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=\"\/no\/tjenester\/revisjon-tilskudd\/\">\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\">Revisjon av tilskudd<\/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>Kontroll og bekreftelse av offentlige og private tilskudd.<\/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-midler<\/span><span>FoU- og innovasjonsprosjekter<\/span><span>Regionale tilskudd<\/span><span>Ideelle organisasjoner og konsortier<\/span><span>Fler\u00e5rige tilskudd<\/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\">Beslutninger<\/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>Uavhengig informasjon f\u00f8r du kj\u00f8per, selger, finansierer eller endrer retning for selskapet ditt.<\/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=\"\/no\/tjenester\/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\">Finansiell 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>Grundig analyse ved kj\u00f8p og salg av virksomheter og restruktureringer.<\/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>Finansiell due diligence<\/span><span>Skattemessig due diligence<\/span><span>Arbeidsrettslig due diligence<\/span><span>Private equity og family offices<\/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=\"\/no\/tjenester\/verdivurdering-selskaper\/\">\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\">Verdivurdering av selskaper<\/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>Uavhengige verdivurderinger av selskaper, virksomheter og forretningsmessige eiendeler.<\/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=\"\/no\/tjenester\/levedyktighetsplaner\/\">\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\">Levedyktighetsplaner<\/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>Vurdering av forretningsplaner og analyse av \u00f8konomisk og finansiell levedyktighet.<\/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>Finansiell restrukturering<\/span><span>Forretningsplaner<\/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=\"\/no\/tjenester\/selskapsstrategi\/\">\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\">Selskapsstrategi og styring<\/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>R\u00e5dgivning innen strategisk planlegging, med en skreddersydd tiln\u00e6rming.<\/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>Finansiell og strategisk r\u00e5dgivning<\/span><span>Innf\u00f8ring av internkontroll<\/span><span>Rutineh\u00e5ndb\u00f8ker<\/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=\"\/no\/tjenester\/ledergrupper\/\">\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\">Deltakelse i ledergrupper<\/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>Faglig bistand til ledelsen ved strategiske beslutninger.<\/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\">Forbedre<\/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>Analyse av styringen, prosessene og kvaliteten p\u00e5 den finansielle informasjonen.<\/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=\"\/no\/tjenester\/forvaltningsrevisjon\/\">\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\">Forvaltningsrevisjon<\/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>Vurdering av virksomhetens samlede resultater utover den finansielle informasjonen.<\/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>Ideelle organisasjoner<\/span><span>Profesjonsforeninger<\/span><span>Virksomhets- og budsjettstyring<\/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=\"\/no\/tjenester\/revisjon-tjenester\/\">\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\">Revisjon av tjenester<\/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>Vurdering av tjenester og etterlevelse av godtgj\u00f8relsespolitikk, s\u00e6rlig innen hotell og servering.<\/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>Hotell, fritid og servering<\/span><span>L\u00f8nnsrevisjon<\/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=\"\/no\/tjenester\/utarbeidelse-arsregnskap\/\">\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\">Utarbeidelse av \u00e5rsregnskap<\/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>Profesjonell utarbeidelse av \u00e5rsregnskap for selskaper som \u00f8nsker \u00e5 heve kvaliteten p\u00e5 den finansielle informasjonen. Etter lovens krav yter vi denne tjenesten bare til virksomheter vi ikke er revisor for.<\/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\">Forsvar<\/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>Rapporter med bevisverdi for domstoler og voldgift.<\/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=\"\/no\/tjenester\/sakkyndigbevis\/\">\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\">Sakkyndigbevis og granskning<\/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>Faglig bistand i rettstvister og forebygging av misligheter.<\/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>Rettssaker og voldgift<\/span><span>Insolvens og tiden f\u00f8r insolvens<\/span><span>Granskning av misligheter<\/span><span>Cash tracing<\/span><span>Digitale bevis<\/span><span>Skade og tapt fortjeneste<\/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\">Ofte stilte sp\u00f8rsm\u00e5l<\/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\">F\u00f8r du velger en <span class=\"r\">tjeneste<\/span><\/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\">Hva er forskjellen p\u00e5 lovp\u00e5lagt og frivillig revisjon?<\/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>Lovp\u00e5lagt revisjon f\u00f8lger av loven: for eksempel art. 263 i den spanske loven om kapitalselskaper (LSC) for selskaper som i to p\u00e5f\u00f8lgende regnskaps\u00e5r overskrider to av disse grensene: 2\u00a0850\u00a0000 euro i balansesum, 5\u00a0700\u00a0000 euro i salgsinntekt (nettoomsetning) eller 50 ansatte. Frivillig revisjon bestemmer virksomheten selv, for eksempel for \u00e5 legge den fram for banker, medeiere eller kj\u00f8pere. Arbeidet og de faglige standardene (NIA-ES) er de samme.<\/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\">Kan samme firma b\u00e5de revidere og utarbeide \u00e5rsregnskapet?<\/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>Nei. Den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">spanske revisjonsloven (lov 22\/2015)<\/a> forbyr revisor \u00e5 yte tjenester som regnskapsf\u00f8ring eller utarbeidelse av regnskapet til den reviderte virksomheten. Derfor utarbeider vi bare \u00e5rsregnskap for virksomheter vi ikke reviderer, og f\u00f8r vi p\u00e5tar oss et oppdrag, kontrollerer vi at det ikke foreligger uforenlige forhold.<\/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\">Arbeider dere i hele Spania?<\/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>Ja. Vi arbeider for selskaper, stiftelser, samvirkeforetak og offentlige virksomheter i alle Spanias selvstyrte regioner. En stor del av arbeidet koordineres p\u00e5 avstand, og vi reiser ut til virksomheten din n\u00e5r oppdraget krever det.<\/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\">Hvordan utarbeides prisoverslaget?<\/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>Hvert tilbud skreddersys: det avhenger av virksomhetens st\u00f8rrelse, bransjen, hvor komplekse transaksjonene er, og omfanget av arbeidet. Etter en f\u00f8rste samtale sender vi deg et skriftlig, uforpliktende tilbud.<\/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\">Hvilke standarder arbeider dere etter?<\/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>Etter spansk regelverk: den spanske revisjonsloven (lov 22\/2015) og forskriften til den (kongelig dekret 2\/2021), internasjonale revisjonsstandarder (ISA) tilpasset Spania (NIA-ES), NIA-ES-SP i offentlig sektor, den spanske generelle regnskapsplanen (PGC) og vedtakene fra Spanias institutt for regnskap og revisjon (ICAC), tilsynsmyndighet for revisorer.<\/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\">Hva er forskjellen p\u00e5 en revisjon, en forenklet revisorkontroll og en rapport om avtalte kontrollhandlinger?<\/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>Ved revisjon av \u00e5rsregnskapet gir revisor en konklusjon med betryggende sikkerhet om hvorvidt regnskapet gir et rettvisende bilde, i samsvar med NIA-ES. Ved en forenklet revisorkontroll (standard ISRE 2400) er arbeidet mindre omfattende, f\u00f8rst og fremst basert p\u00e5 foresp\u00f8rsler og analytiske handlinger, og konklusjonen gir moderat sikkerhet. I en rapport om avtalte kontrollhandlinger (ISRS 4400) gis det ingen konklusjon: revisor utf\u00f8rer de handlingene som er avtalt, og redegj\u00f8r for funnene, slik at du eller en tredjepart kan trekke egne konklusjoner. Vi hjelper deg \u00e5 finne ut hva som passer for ditt behov under <a href=\"\/no\/tjenester\/saerskilte-erklaeringer\/\">s\u00e6rskilte erkl\u00e6ringer<\/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\">Hvilken tjeneste trenger jeg hvis jeg skal kj\u00f8pe, selge eller ta inn en investor?<\/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>Vanligvis en <a href=\"\/no\/tjenester\/due-diligence\/\">due diligence<\/a> for \u00e5 kjenne de finansielle, skattemessige og arbeidsrettslige risikoene f\u00f8r du signerer, og en <a href=\"\/no\/tjenester\/verdivurdering-selskaper\/\">verdivurdering av selskapet<\/a> for \u00e5 forhandle prisen p\u00e5 et objektivt grunnlag. Hvis transaksjonen gjennomf\u00f8res ved kapitalforh\u00f8yelse, tingsinnskudd eller fusjon, kan det i tillegg v\u00e6re n\u00f8dvendig med en s\u00e6rskilt erkl\u00e6ring fra revisor eller en uavhengig sakkyndig.<\/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\">Hva betyr det at revisjonsberetningen inneholder forbehold?<\/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>Revisor kan gi fire typer konklusjon. Uten modifikasjon: regnskapet gir et rettvisende bilde. Med forbehold: regnskapet gir et rettvisende bilde, bortsett fra ett eller flere konkrete forhold, for eksempel en feil eller en begrensning i arbeidet, som forklares i beretningen. Negativ konklusjon: feilene er s\u00e5 vesentlige og gjennomgripende at regnskapet ikke gir et rettvisende bilde. Manglende konklusjon: revisor har ikke kunnet innhente tilstrekkelig revisjonsbevis til \u00e5 gi en konklusjon. Et forbehold er ikke n\u00f8dvendigvis alvorlig, men banker, eiere og offentlige myndigheter leser det n\u00f8ye. Derfor forklarer vi deg i god tid ethvert forhold som kan f\u00f8re til et forbehold, slik at du kan rette det f\u00f8r styret avlegger \u00e5rsregnskapet.<\/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\">Hvor tidlig b\u00f8r revisjonen bestilles?<\/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>Helst f\u00f8r regnskaps\u00e5rets slutt. Den spanske loven om kapitalselskaper krever at revisor velges f\u00f8r utl\u00f8pet av det regnskaps\u00e5ret som skal revideres (art. 264.1), og ved \u00e5 inng\u00e5 avtale i god tid kan vi planlegge deltakelse p\u00e5 varetellingen, forutse risikoomr\u00e5dene og overholde fristene for avleggelse, fastsettelse og innsending av \u00e5rsregnskapet uten hastverk.<\/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\">Hvilken dokumentasjon m\u00e5 jeg forberede?<\/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>Hvert oppdrag har sin egen liste, som vi sender deg ved oppstart. Som en pekepinn ber vi vanligvis om: saldobalanse og hovedbok, \u00e5rsregnskapet for forrige regnskaps\u00e5r, bankavstemminger, oversikt over varelager og anleggsmidler, vesentlige avtaler, notarielle dokumenter og protokoller fra regnskaps\u00e5ret, samt dokumentasjon p\u00e5 l\u00e5n, tilskudd og tvister. Vi utveksler dokumentasjonen via sikre kanaler og forteller deg hva som er helt n\u00f8dvendig, og hva som kan leveres senere.<\/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\">Kan dere opptre som sakkyndige i en rettssak eller voldgift?<\/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>Ja. Vi utarbeider \u00f8konomiske og regnskapsmessige sakkyndigerkl\u00e6ringer for rettssaker og voldgift (beregning av skade og tapt fortjeneste, prisjusteringer, analyse av transaksjoner, insolvenssituasjoner), og vi m\u00f8ter for \u00e5 bekrefte dem og svare p\u00e5 sp\u00f8rsm\u00e5l fra partene og retten. Mer informasjon under <a href=\"\/no\/tjenester\/sakkyndigbevis\/\">sakkyndigbevis og granskning<\/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\">Hvordan beskytter dere den konfidensielle informasjonen i selskapet v\u00e5rt?<\/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>Som revisorer har vi taushetsplikt om all informasjon vi f\u00e5r kjennskap til i v\u00e5rt arbeid (art. 31 i den spanske revisjonsloven, lov 22\/2015). I tillegg behandler vi personopplysninger i samsvar med personvernforordningen (GDPR), utveksler dokumentasjon via sikre kanaler og begrenser tilgangen til personene i teamet som er tildelt oppdraget ditt.<\/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\":\"Hva er forskjellen p\\u00e5 lovp\\u00e5lagt og frivillig revisjon?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lovp\\u00e5lagt revisjon f\\u00f8lger av loven: for eksempel art. 263 i den spanske loven om kapitalselskaper (LSC) for selskaper som i to p\\u00e5f\\u00f8lgende regnskaps\\u00e5r overskrider to av disse grensene: 2\\u00a0850\\u00a0000 euro i balansesum, 5\\u00a0700\\u00a0000 euro i salgsinntekt (nettoomsetning) eller 50 ansatte. Frivillig revisjon bestemmer virksomheten selv, for eksempel for \\u00e5 legge den fram for banker, medeiere eller kj\\u00f8pere. Arbeidet og de faglige standardene (NIA-ES) er de samme.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan samme firma b\\u00e5de revidere og utarbeide \\u00e5rsregnskapet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nei. Den <a href=\\\"https:\\\/\\\/www.boe.es\\\/buscar\\\/act.php?id=BOE-A-2015-8147\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">spanske revisjonsloven (lov 22\\\/2015)<\\\/a> forbyr revisor \\u00e5 yte tjenester som regnskapsf\\u00f8ring eller utarbeidelse av regnskapet til den reviderte virksomheten. Derfor utarbeider vi bare \\u00e5rsregnskap for virksomheter vi ikke reviderer, og f\\u00f8r vi p\\u00e5tar oss et oppdrag, kontrollerer vi at det ikke foreligger uforenlige forhold.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Arbeider dere i hele Spania?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi arbeider for selskaper, stiftelser, samvirkeforetak og offentlige virksomheter i alle Spanias selvstyrte regioner. En stor del av arbeidet koordineres p\\u00e5 avstand, og vi reiser ut til virksomheten din n\\u00e5r oppdraget krever det.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hvordan utarbeides prisoverslaget?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Hvert tilbud skreddersys: det avhenger av virksomhetens st\\u00f8rrelse, bransjen, hvor komplekse transaksjonene er, og omfanget av arbeidet. Etter en f\\u00f8rste samtale sender vi deg et skriftlig, uforpliktende tilbud.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hvilke standarder arbeider dere etter?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Etter spansk regelverk: den spanske revisjonsloven (lov 22\\\/2015) og forskriften til den (kongelig dekret 2\\\/2021), internasjonale revisjonsstandarder (ISA) tilpasset Spania (NIA-ES), NIA-ES-SP i offentlig sektor, den spanske generelle regnskapsplanen (PGC) og vedtakene fra Spanias institutt for regnskap og revisjon (ICAC), tilsynsmyndighet for revisorer.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hva er forskjellen p\\u00e5 en revisjon, en forenklet revisorkontroll og en rapport om avtalte kontrollhandlinger?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ved revisjon av \\u00e5rsregnskapet gir revisor en konklusjon med betryggende sikkerhet om hvorvidt regnskapet gir et rettvisende bilde, i samsvar med NIA-ES. Ved en forenklet revisorkontroll (standard ISRE 2400) er arbeidet mindre omfattende, f\\u00f8rst og fremst basert p\\u00e5 foresp\\u00f8rsler og analytiske handlinger, og konklusjonen gir moderat sikkerhet. I en rapport om avtalte kontrollhandlinger (ISRS 4400) gis det ingen konklusjon: revisor utf\\u00f8rer de handlingene som er avtalt, og redegj\\u00f8r for funnene, slik at du eller en tredjepart kan trekke egne konklusjoner. Vi hjelper deg \\u00e5 finne ut hva som passer for ditt behov under <a href=\\\"\\\/no\\\/tjenester\\\/saerskilte-erklaeringer\\\/\\\">s\\u00e6rskilte erkl\\u00e6ringer<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hvilken tjeneste trenger jeg hvis jeg skal kj\\u00f8pe, selge eller ta inn en investor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vanligvis en <a href=\\\"\\\/no\\\/tjenester\\\/due-diligence\\\/\\\">due diligence<\\\/a> for \\u00e5 kjenne de finansielle, skattemessige og arbeidsrettslige risikoene f\\u00f8r du signerer, og en <a href=\\\"\\\/no\\\/tjenester\\\/verdivurdering-selskaper\\\/\\\">verdivurdering av selskapet<\\\/a> for \\u00e5 forhandle prisen p\\u00e5 et objektivt grunnlag. Hvis transaksjonen gjennomf\\u00f8res ved kapitalforh\\u00f8yelse, tingsinnskudd eller fusjon, kan det i tillegg v\\u00e6re n\\u00f8dvendig med en s\\u00e6rskilt erkl\\u00e6ring fra revisor eller en uavhengig sakkyndig.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hva betyr det at revisjonsberetningen inneholder forbehold?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Revisor kan gi fire typer konklusjon. Uten modifikasjon: regnskapet gir et rettvisende bilde. Med forbehold: regnskapet gir et rettvisende bilde, bortsett fra ett eller flere konkrete forhold, for eksempel en feil eller en begrensning i arbeidet, som forklares i beretningen. Negativ konklusjon: feilene er s\\u00e5 vesentlige og gjennomgripende at regnskapet ikke gir et rettvisende bilde. Manglende konklusjon: revisor har ikke kunnet innhente tilstrekkelig revisjonsbevis til \\u00e5 gi en konklusjon. Et forbehold er ikke n\\u00f8dvendigvis alvorlig, men banker, eiere og offentlige myndigheter leser det n\\u00f8ye. Derfor forklarer vi deg i god tid ethvert forhold som kan f\\u00f8re til et forbehold, slik at du kan rette det f\\u00f8r styret avlegger \\u00e5rsregnskapet.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hvor tidlig b\\u00f8r revisjonen bestilles?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Helst f\\u00f8r regnskaps\\u00e5rets slutt. Den spanske loven om kapitalselskaper krever at revisor velges f\\u00f8r utl\\u00f8pet av det regnskaps\\u00e5ret som skal revideres (art. 264.1), og ved \\u00e5 inng\\u00e5 avtale i god tid kan vi planlegge deltakelse p\\u00e5 varetellingen, forutse risikoomr\\u00e5dene og overholde fristene for avleggelse, fastsettelse og innsending av \\u00e5rsregnskapet uten hastverk.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hvilken dokumentasjon m\\u00e5 jeg forberede?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Hvert oppdrag har sin egen liste, som vi sender deg ved oppstart. Som en pekepinn ber vi vanligvis om: saldobalanse og hovedbok, \\u00e5rsregnskapet for forrige regnskaps\\u00e5r, bankavstemminger, oversikt over varelager og anleggsmidler, vesentlige avtaler, notarielle dokumenter og protokoller fra regnskaps\\u00e5ret, samt dokumentasjon p\\u00e5 l\\u00e5n, tilskudd og tvister. Vi utveksler dokumentasjonen via sikre kanaler og forteller deg hva som er helt n\\u00f8dvendig, og hva som kan leveres senere.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan dere opptre som sakkyndige i en rettssak eller voldgift?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi utarbeider \\u00f8konomiske og regnskapsmessige sakkyndigerkl\\u00e6ringer for rettssaker og voldgift (beregning av skade og tapt fortjeneste, prisjusteringer, analyse av transaksjoner, insolvenssituasjoner), og vi m\\u00f8ter for \\u00e5 bekrefte dem og svare p\\u00e5 sp\\u00f8rsm\\u00e5l fra partene og retten. Mer informasjon under <a href=\\\"\\\/no\\\/tjenester\\\/sakkyndigbevis\\\/\\\">sakkyndigbevis og granskning<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hvordan beskytter dere den konfidensielle informasjonen i selskapet v\\u00e5rt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Som revisorer har vi taushetsplikt om all informasjon vi f\\u00e5r kjennskap til i v\\u00e5rt arbeid (art. 31 i den spanske revisjonsloven, lov 22\\\/2015). I tillegg behandler vi personopplysninger i samsvar med personvernforordningen (GDPR), utveksler dokumentasjon via sikre kanaler og begrenser tilgangen til personene i teamet som er tildelt oppdraget ditt.<\\\/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>Gjennomg\u00e5tt av Controlaudits revisorteam \u00b7 Revisjonsselskap registrert i ROAC med nr. S1604 \u00b7 Oppdatert 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\">Usikker p\u00e5 hvilken tjeneste du trenger?<\/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>Fortell oss om situasjonen din, s\u00e5 gir vi deg uforpliktende veiledning.<\/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=\"\/no\/kontakt\/\">\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\">Snakk med en revisor \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>Revisjon av \u00e5rsregnskap, tilskudd og offentlig sektor, s\u00e6rskilte erkl\u00e6ringer, due diligence, verdivurdering, sakkyndigbevis og b\u00e6rekraft i hele Spania.<\/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-1773","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>Revisjons- og r\u00e5dgivningstjenester | Controlaudit<\/title>\n<meta name=\"description\" content=\"Revisjon av \u00e5rsregnskap, tilskudd og offentlig sektor, s\u00e6rskilte erkl\u00e6ringer, due diligence, verdivurdering, sakkyndigbevis og b\u00e6rekraft i hele Spania.\" \/>\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\/no\/tjenester\/\" \/>\n<meta property=\"og:locale\" content=\"nb_NO\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Revisjons- og r\u00e5dgivningstjenester | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Revisjon av \u00e5rsregnskap, tilskudd og offentlig sektor, s\u00e6rskilte erkl\u00e6ringer, due diligence, verdivurdering, sakkyndigbevis og b\u00e6rekraft i hele Spania.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/no\/tjenester\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-20T07:49:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nia-es-570-empresa-en-funcionamiento.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta 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