{"id":1664,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1664"},"modified":"2026-10-14T13:37:05","modified_gmt":"2026-10-14T11:37:05","slug":"tjanster","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/","title":{"rendered":"Tj\u00e4nster"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1664\" class=\"elementor elementor-1664 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=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; Tj\u00e4nster<\/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\">Revisionstj\u00e4nster<\/span> <br>och <span class=\"r\">r\u00e5dgivning<\/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>Fjorton tj\u00e4nster, ett och samma krav p\u00e5 kvalitet: revision, oberoende granskningar och r\u00e5dgivning ordnade efter vad din organisation beh\u00f6ver l\u00f6sa.<\/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 Uppfylla krav<\/a><a href=\"#justificar\">02 \u00b7 Redovisa<\/a><a href=\"#decidir\">03 \u00b7 Besluta<\/a><a href=\"#mejorar\">04 \u00b7 F\u00f6rb\u00e4ttra<\/a><a href=\"#defender\">05 \u00b7 F\u00f6rsvara<\/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\">Uppfylla krav<\/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>Lagstadgad och frivillig revision av finansiell och icke-finansiell information.<\/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=\"\/sv\/tjanster\/revision-arsbokslut\/\">\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\">Revision av \u00e5rsbokslut<\/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 reviderar finansiella rapporter med h\u00f6gsta krav p\u00e5 kvalitet och professionell noggrannhet.<\/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>Lagstadgad revision<\/span><span>Frivillig revision<\/span><span>Koncernredovisning<\/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=\"\/sv\/tjanster\/revision-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\">Revision av 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>Specialiserad revision enligt revisionsstandarderna f\u00f6r den spanska offentliga sektorn (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>Ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d till kommuner<\/span><span>F\u00f6rvaltning av kommuners tillg\u00e5ngar<\/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=\"\/sv\/tjanster\/sarskilda-yttranden\/\">\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\u00e4rskilda yttranden<\/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>Ett brett utbud av s\u00e4rskilda yttranden och bestyrkandetj\u00e4nster anpassade efter dina 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>\u00d6versiktlig granskning (ISRE 2400)<\/span><span>\u00d6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400)<\/span><span>\u00d6kning och minskning av kapital<\/span><span>Kvittning av fordringar<\/span><span>Apportegendom<\/span><span>Ombildning av bolag<\/span><span>Fusioner och delningar<\/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=\"\/sv\/tjanster\/bestyrkande-hallbarhet\/\">\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\">H\u00e5llbarhet och icke-finansiell information<\/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>Bestyrkande av h\u00e5llbarhetsinformation enligt g\u00e4llande 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>H\u00e5llbarhetsrapporter (CSRD)<\/span><span>Icke-finansiell rapport (lag 11\/2018)<\/span><span>Oberoende ESG-bestyrkande<\/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\">Redovisa<\/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>Granskning av bidragsredovisningar s\u00e5 att st\u00f6det betalas ut utan f\u00f6rseningar eller \u00e5terkrav.<\/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=\"\/sv\/tjanster\/revision-bidrag\/\">\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\">Revision av bidrag<\/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>Granskning och intyg av offentliga och privata bidrag.<\/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-medel<\/span><span>FoU- och innovationsprojekt<\/span><span>Regionala st\u00f6d<\/span><span>Ideella organisationer och konsortier<\/span><span>Fler\u00e5riga bidrag<\/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\">Besluta<\/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>Oberoende information innan du k\u00f6per, s\u00e4ljer, finansierar eller st\u00e4ller om ditt f\u00f6retag.<\/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=\"\/sv\/tjanster\/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>Grundlig analys vid f\u00f6retagsf\u00f6rv\u00e4rv, f\u00f6rs\u00e4ljningar och omstruktureringar.<\/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>Skattem\u00e4ssig due diligence<\/span><span>Arbetsr\u00e4ttslig due diligence<\/span><span>Riskkapital och 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=\"\/sv\/tjanster\/foretagsvardering\/\">\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\">F\u00f6retagsv\u00e4rdering<\/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>Oberoende v\u00e4rderingar av bolag, verksamheter och f\u00f6retagstillg\u00e5ngar.<\/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=\"\/sv\/tjanster\/livskraftsplaner\/\">\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\">Planer f\u00f6r fortsatt livskraft<\/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>Utv\u00e4rdering av aff\u00e4rsplaner och analys av ekonomisk och finansiell livskraft.<\/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 rekonstruktion<\/span><span>Aff\u00e4rsplaner<\/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=\"\/sv\/tjanster\/foretagsstrategi\/\">\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\">F\u00f6retagsstrategi och styrning<\/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 inom strategisk planering med ett personligt anpassat uppl\u00e4gg.<\/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 och strategisk r\u00e5dgivning<\/span><span>Inf\u00f6rande av intern kontroll<\/span><span>Rutinbeskrivningar<\/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=\"\/sv\/tjanster\/ledningsgrupper\/\">\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\">Deltagande i ledningsgrupper<\/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>Expertst\u00f6d till ledningen vid strategiska beslut.<\/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\">F\u00f6rb\u00e4ttra<\/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>Analys av styrningen, processerna och kvaliteten i den finansiella informationen.<\/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=\"\/sv\/tjanster\/effektivitetsrevision\/\">\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\">Effektivitetsrevision<\/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>Utv\u00e4rdering av ett f\u00f6retags samlade prestationer bortom den finansiella informationen.<\/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>Ideella organisationer<\/span><span>Yrkessammanslutningar<\/span><span>Verksamhets- och budgetuppf\u00f6ljning<\/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=\"\/sv\/tjanster\/granskning-tjanster\/\">\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\">Granskning av tj\u00e4nster<\/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>Utv\u00e4rdering av tj\u00e4nster och av hur ers\u00e4ttningspolicyer till\u00e4mpas, s\u00e4rskilt inom hotell och restaurang.<\/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 och restaurang<\/span><span>Granskning av ers\u00e4ttningar<\/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=\"\/sv\/tjanster\/upprattande-arsbokslut\/\">\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\">Uppr\u00e4ttande av \u00e5rsbokslut<\/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>Professionellt uppr\u00e4ttande av \u00e5rsbokslut f\u00f6r bolag som vill h\u00f6ja kvaliteten i sin finansiella information. Enligt lag erbjuder vi bara denna tj\u00e4nst till organisationer d\u00e4r vi inte \u00e4r revisorer.<\/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\">F\u00f6rsvara<\/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>Utl\u00e5tanden med bevisv\u00e4rde inf\u00f6r domstolar och skiljef\u00f6rfaranden.<\/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=\"\/sv\/tjanster\/sakkunnigbevisning\/\">\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\">Sakkunnigutl\u00e5tanden och forensisk 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>Teknisk expertis i r\u00e4ttstvister och f\u00f6rebyggande av bedr\u00e4gerier.<\/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>Domstols- och skiljef\u00f6rfaranden<\/span><span>Insolvens och f\u00f6rinsolvens<\/span><span>Utredning av bedr\u00e4gerier<\/span><span>Cash tracing<\/span><span>Digitala bevis<\/span><span>Skador och utebliven vinst<\/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\">Vanliga fr\u00e5gor<\/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\">Innan du v\u00e4ljer en <span class=\"r\">tj\u00e4nst<\/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\">Vad \u00e4r skillnaden mellan lagstadgad och frivillig revision?<\/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>Lagstadgad revision kr\u00e4vs enligt lag: till exempel enligt art. 263 i den spanska lagen om kapitalbolag (LSC) f\u00f6r bolag som under tv\u00e5 r\u00e4kenskaps\u00e5r i f\u00f6ljd \u00f6verskrider tv\u00e5 av dessa gr\u00e4nsv\u00e4rden: 2\u00a0850\u00a0000 \u20ac i balansomslutning, 5\u00a0700\u00a0000 \u20ac i nettooms\u00e4ttning eller 50 anst\u00e4llda. Frivillig revision beslutar organisationen sj\u00e4lv om, till exempel f\u00f6r att visa upp den f\u00f6r banker, del\u00e4gare eller k\u00f6pare. Arbetet och de tekniska standarderna (NIA-ES) \u00e4r desamma.<\/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 samma byr\u00e5 b\u00e5de revidera och uppr\u00e4tta r\u00e4kenskaperna?<\/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>Nej. Den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">spanska revisionslagen (lag 22\/2015)<\/a> f\u00f6rbjuder revisorn att utf\u00f6ra tj\u00e4nster som bokf\u00f6ring eller uppr\u00e4ttande av finansiella rapporter \u00e5t den reviderade organisationen. D\u00e4rf\u00f6r uppr\u00e4ttar vi bara \u00e5rsbokslut f\u00f6r organisationer som vi inte reviderar, och innan vi accepterar ett uppdrag kontrollerar vi att det inte f\u00f6religger n\u00e5got j\u00e4v.<\/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\">Arbetar ni i hela Spanien?<\/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 arbetar f\u00f6r f\u00f6retag, stiftelser, kooperativ och offentliga organisationer i alla Spaniens regioner. En stor del av arbetet samordnas p\u00e5 distans, och vi bes\u00f6ker dina lokaler n\u00e4r uppdraget kr\u00e4ver 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\">Hur tas offerten fram?<\/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>Varje offert skr\u00e4ddarsys: den beror p\u00e5 organisationens storlek, bransch, verksamhetens komplexitet och uppdragets omfattning. Efter ett f\u00f6rsta samtal skickar vi en skriftlig offert utan f\u00f6rpliktelser.<\/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\">Vilka regelverk arbetar ni efter?<\/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>Efter spanska regler: den spanska revisionslagen (lag 22\/2015) och revisionsf\u00f6rordningen (kungligt dekret 2\/2021), internationella revisionsstandarder (ISA) anpassade f\u00f6r Spanien (NIA-ES), NIA-ES-SP inom offentlig sektor, Spaniens allm\u00e4nna redovisningsplan (PGC) och beslut fr\u00e5n Spaniens institut f\u00f6r redovisning och revision (ICAC), tillsynsmyndighet f\u00f6r 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\">Vad \u00e4r skillnaden mellan en revision, en \u00f6versiktlig granskning och en rapport om \u00f6verenskomna gransknings\u00e5tg\u00e4rder?<\/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>Vid en revision g\u00f6r revisorn ett uttalande med rimlig s\u00e4kerhet om huruvida r\u00e4kenskaperna ger en r\u00e4ttvisande bild, med till\u00e4mpning av NIA-ES. Vid en \u00f6versiktlig granskning (standarden ISRE 2400) \u00e4r arbetet mindre omfattande och bygger fr\u00e4mst p\u00e5 fr\u00e5gor och analytiska gransknings\u00e5tg\u00e4rder, och slutsatsen ger begr\u00e4nsad s\u00e4kerhet. I en rapport om \u00f6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400) g\u00f6rs inget uttalande: revisorn utf\u00f6r de kontroller som har avtalats och redovisar vad som framkommit, s\u00e5 att du eller en tredje part kan dra egna slutsatser. Vi hj\u00e4lper dig att se vilken som passar ditt behov under <a href=\"\/sv\/tjanster\/sarskilda-yttranden\/\">s\u00e4rskilda yttranden<\/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\">Vilken tj\u00e4nst beh\u00f6ver jag om jag ska k\u00f6pa, s\u00e4lja eller ta in en investerare?<\/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>Normalt en <a href=\"\/sv\/tjanster\/due-diligence\/\">due diligence<\/a>, f\u00f6r att k\u00e4nna till de finansiella, skattem\u00e4ssiga och arbetsr\u00e4ttsliga riskerna innan du skriver p\u00e5, och en <a href=\"\/sv\/tjanster\/foretagsvardering\/\">f\u00f6retagsv\u00e4rdering<\/a>, f\u00f6r att f\u00f6rhandla om priset p\u00e5 objektiv grund. Om transaktionen genomf\u00f6rs genom en kapital\u00f6kning, en apportemission eller en fusion kan det dessutom kr\u00e4vas ett s\u00e4rskilt yttrande fr\u00e5n revisorn eller fr\u00e5n en oberoende sakkunnig.<\/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\">Vad inneb\u00e4r det att revisionsber\u00e4ttelsen inneh\u00e5ller en reservation?<\/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>Revisorn kan l\u00e4mna fyra typer av uttalanden. Uttalande utan modifiering (\u00abren\u00bb revisionsber\u00e4ttelse): r\u00e4kenskaperna ger en r\u00e4ttvisande bild. Uttalande med reservation: de ger en r\u00e4ttvisande bild utom i fr\u00e5ga om en eller flera specifika omst\u00e4ndigheter, till exempel ett fel eller en begr\u00e4nsning i arbetet, som f\u00f6rklaras i revisionsber\u00e4ttelsen. Avvikande uttalande: felen \u00e4r s\u00e5 v\u00e4sentliga och genomgripande att r\u00e4kenskaperna inte ger en r\u00e4ttvisande bild. Avst\u00e5r fr\u00e5n att g\u00f6ra ett uttalande: revisorn har inte kunnat inh\u00e4mta tillr\u00e4ckliga revisionsbevis f\u00f6r att uttala sig. En reservation \u00e4r inte n\u00f6dv\u00e4ndigtvis allvarlig, men banker, del\u00e4gare och myndigheter l\u00e4ser den noga. D\u00e4rf\u00f6r f\u00f6rklarar vi i god tid varje omst\u00e4ndighet som kan leda till en reservation, s\u00e5 att du kan r\u00e4tta till den innan r\u00e4kenskaperna uppr\u00e4ttas.<\/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\">Hur l\u00e5ng tid i f\u00f6rv\u00e4g b\u00f6r man anlita revisorn?<\/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\u00f6re r\u00e4kenskaps\u00e5rets utg\u00e5ng. Den spanska lagen om kapitalbolag (LSC) kr\u00e4ver att revisorn v\u00e4ljs innan det r\u00e4kenskaps\u00e5r som ska revideras har l\u00f6pt ut (art. 264.1), och att anlita revisorn i god tid g\u00f6r det m\u00f6jligt att planera n\u00e4rvaron vid lagerinventeringen, f\u00f6rutse riskomr\u00e5dena och utan stress h\u00e5lla tidsfristerna f\u00f6r uppr\u00e4ttande, fastst\u00e4llelse och ingivande av r\u00e4kenskaperna.<\/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\">Vilken dokumentation beh\u00f6ver jag ta fram?<\/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>Varje uppdrag har en egen lista, som vi skickar n\u00e4r arbetet b\u00f6rjar. Som v\u00e4gledning brukar f\u00f6ljande efterfr\u00e5gas: r\u00e5balans och huvudbok, f\u00f6reg\u00e5ende \u00e5rs \u00e5rsbokslut, bankavst\u00e4mningar, f\u00f6rteckning \u00f6ver lager och anl\u00e4ggningstillg\u00e5ngar, \u00e5rets v\u00e4sentliga avtal, notariella handlingar och protokoll samt dokumentation om l\u00e5n, bidrag och tvister. Vi utbyter dokumentationen via s\u00e4kra kanaler och talar om vad som \u00e4r absolut n\u00f6dv\u00e4ndigt och vad som kan l\u00e4mnas senare.<\/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 ni agera sakkunniga i en r\u00e4tteg\u00e5ng eller ett skiljef\u00f6rfarande?<\/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 uppr\u00e4ttar ekonomiska och redovisningsm\u00e4ssiga sakkunnigutl\u00e5tanden f\u00f6r domstols- och skiljef\u00f6rfaranden (ber\u00e4kning av skador och utebliven vinst, prisjusteringar, analys av transaktioner, insolvenssituationer) och inst\u00e4ller oss f\u00f6r att bekr\u00e4fta dem och besvara fr\u00e5gor fr\u00e5n parterna och domstolen. Mer information under <a href=\"\/sv\/tjanster\/sakkunnigbevisning\/\">sakkunnigutl\u00e5tanden och forensisk 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\">Hur skyddar ni v\u00e5rt f\u00f6retags konfidentiella information?<\/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 omfattas vi av tystnadsplikt f\u00f6r all information vi tar del av i v\u00e5r verksamhet (art. 31 i den spanska revisionslagen, lag 22\/2015). Dessutom behandlar vi personuppgifter enligt dataskyddsf\u00f6rordningen (GDPR), utbyter dokumentation via s\u00e4kra kanaler och begr\u00e4nsar \u00e5tkomsten till de personer i teamet som \u00e4r knutna till ditt uppdrag.<\/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\":\"Vad \\u00e4r skillnaden mellan lagstadgad och frivillig revision?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lagstadgad revision kr\\u00e4vs enligt lag: till exempel enligt art. 263 i den spanska lagen om kapitalbolag (LSC) f\\u00f6r bolag som under tv\\u00e5 r\\u00e4kenskaps\\u00e5r i f\\u00f6ljd \\u00f6verskrider tv\\u00e5 av dessa gr\\u00e4nsv\\u00e4rden: 2\\u00a0850\\u00a0000 \\u20ac i balansomslutning, 5\\u00a0700\\u00a0000 \\u20ac i nettooms\\u00e4ttning eller 50 anst\\u00e4llda. Frivillig revision beslutar organisationen sj\\u00e4lv om, till exempel f\\u00f6r att visa upp den f\\u00f6r banker, del\\u00e4gare eller k\\u00f6pare. Arbetet och de tekniska standarderna (NIA-ES) \\u00e4r desamma.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan samma byr\\u00e5 b\\u00e5de revidera och uppr\\u00e4tta r\\u00e4kenskaperna?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nej. Den <a href=\\\"https:\\\/\\\/www.boe.es\\\/buscar\\\/act.php?id=BOE-A-2015-8147\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">spanska revisionslagen (lag 22\\\/2015)<\\\/a> f\\u00f6rbjuder revisorn att utf\\u00f6ra tj\\u00e4nster som bokf\\u00f6ring eller uppr\\u00e4ttande av finansiella rapporter \\u00e5t den reviderade organisationen. D\\u00e4rf\\u00f6r uppr\\u00e4ttar vi bara \\u00e5rsbokslut f\\u00f6r organisationer som vi inte reviderar, och innan vi accepterar ett uppdrag kontrollerar vi att det inte f\\u00f6religger n\\u00e5got j\\u00e4v.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Arbetar ni i hela Spanien?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi arbetar f\\u00f6r f\\u00f6retag, stiftelser, kooperativ och offentliga organisationer i alla Spaniens regioner. En stor del av arbetet samordnas p\\u00e5 distans, och vi bes\\u00f6ker dina lokaler n\\u00e4r uppdraget kr\\u00e4ver det.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur tas offerten fram?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Varje offert skr\\u00e4ddarsys: den beror p\\u00e5 organisationens storlek, bransch, verksamhetens komplexitet och uppdragets omfattning. Efter ett f\\u00f6rsta samtal skickar vi en skriftlig offert utan f\\u00f6rpliktelser.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vilka regelverk arbetar ni efter?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Efter spanska regler: den spanska revisionslagen (lag 22\\\/2015) och revisionsf\\u00f6rordningen (kungligt dekret 2\\\/2021), internationella revisionsstandarder (ISA) anpassade f\\u00f6r Spanien (NIA-ES), NIA-ES-SP inom offentlig sektor, Spaniens allm\\u00e4nna redovisningsplan (PGC) och beslut fr\\u00e5n Spaniens institut f\\u00f6r redovisning och revision (ICAC), tillsynsmyndighet f\\u00f6r revisorer.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan en revision, en \\u00f6versiktlig granskning och en rapport om \\u00f6verenskomna gransknings\\u00e5tg\\u00e4rder?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vid en revision g\\u00f6r revisorn ett uttalande med rimlig s\\u00e4kerhet om huruvida r\\u00e4kenskaperna ger en r\\u00e4ttvisande bild, med till\\u00e4mpning av NIA-ES. Vid en \\u00f6versiktlig granskning (standarden ISRE 2400) \\u00e4r arbetet mindre omfattande och bygger fr\\u00e4mst p\\u00e5 fr\\u00e5gor och analytiska gransknings\\u00e5tg\\u00e4rder, och slutsatsen ger begr\\u00e4nsad s\\u00e4kerhet. I en rapport om \\u00f6verenskomna gransknings\\u00e5tg\\u00e4rder (ISRS 4400) g\\u00f6rs inget uttalande: revisorn utf\\u00f6r de kontroller som har avtalats och redovisar vad som framkommit, s\\u00e5 att du eller en tredje part kan dra egna slutsatser. Vi hj\\u00e4lper dig att se vilken som passar ditt behov under <a href=\\\"\\\/sv\\\/tjanster\\\/sarskilda-yttranden\\\/\\\">s\\u00e4rskilda yttranden<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vilken tj\\u00e4nst beh\\u00f6ver jag om jag ska k\\u00f6pa, s\\u00e4lja eller ta in en investerare?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Normalt en <a href=\\\"\\\/sv\\\/tjanster\\\/due-diligence\\\/\\\">due diligence<\\\/a>, f\\u00f6r att k\\u00e4nna till de finansiella, skattem\\u00e4ssiga och arbetsr\\u00e4ttsliga riskerna innan du skriver p\\u00e5, och en <a href=\\\"\\\/sv\\\/tjanster\\\/foretagsvardering\\\/\\\">f\\u00f6retagsv\\u00e4rdering<\\\/a>, f\\u00f6r att f\\u00f6rhandla om priset p\\u00e5 objektiv grund. Om transaktionen genomf\\u00f6rs genom en kapital\\u00f6kning, en apportemission eller en fusion kan det dessutom kr\\u00e4vas ett s\\u00e4rskilt yttrande fr\\u00e5n revisorn eller fr\\u00e5n en oberoende sakkunnig.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad inneb\\u00e4r det att revisionsber\\u00e4ttelsen inneh\\u00e5ller en reservation?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Revisorn kan l\\u00e4mna fyra typer av uttalanden. Uttalande utan modifiering (\\u00abren\\u00bb revisionsber\\u00e4ttelse): r\\u00e4kenskaperna ger en r\\u00e4ttvisande bild. Uttalande med reservation: de ger en r\\u00e4ttvisande bild utom i fr\\u00e5ga om en eller flera specifika omst\\u00e4ndigheter, till exempel ett fel eller en begr\\u00e4nsning i arbetet, som f\\u00f6rklaras i revisionsber\\u00e4ttelsen. Avvikande uttalande: felen \\u00e4r s\\u00e5 v\\u00e4sentliga och genomgripande att r\\u00e4kenskaperna inte ger en r\\u00e4ttvisande bild. Avst\\u00e5r fr\\u00e5n att g\\u00f6ra ett uttalande: revisorn har inte kunnat inh\\u00e4mta tillr\\u00e4ckliga revisionsbevis f\\u00f6r att uttala sig. En reservation \\u00e4r inte n\\u00f6dv\\u00e4ndigtvis allvarlig, men banker, del\\u00e4gare och myndigheter l\\u00e4ser den noga. D\\u00e4rf\\u00f6r f\\u00f6rklarar vi i god tid varje omst\\u00e4ndighet som kan leda till en reservation, s\\u00e5 att du kan r\\u00e4tta till den innan r\\u00e4kenskaperna uppr\\u00e4ttas.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur l\\u00e5ng tid i f\\u00f6rv\\u00e4g b\\u00f6r man anlita revisorn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Helst f\\u00f6re r\\u00e4kenskaps\\u00e5rets utg\\u00e5ng. Den spanska lagen om kapitalbolag (LSC) kr\\u00e4ver att revisorn v\\u00e4ljs innan det r\\u00e4kenskaps\\u00e5r som ska revideras har l\\u00f6pt ut (art. 264.1), och att anlita revisorn i god tid g\\u00f6r det m\\u00f6jligt att planera n\\u00e4rvaron vid lagerinventeringen, f\\u00f6rutse riskomr\\u00e5dena och utan stress h\\u00e5lla tidsfristerna f\\u00f6r uppr\\u00e4ttande, fastst\\u00e4llelse och ingivande av r\\u00e4kenskaperna.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vilken dokumentation beh\\u00f6ver jag ta fram?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Varje uppdrag har en egen lista, som vi skickar n\\u00e4r arbetet b\\u00f6rjar. Som v\\u00e4gledning brukar f\\u00f6ljande efterfr\\u00e5gas: r\\u00e5balans och huvudbok, f\\u00f6reg\\u00e5ende \\u00e5rs \\u00e5rsbokslut, bankavst\\u00e4mningar, f\\u00f6rteckning \\u00f6ver lager och anl\\u00e4ggningstillg\\u00e5ngar, \\u00e5rets v\\u00e4sentliga avtal, notariella handlingar och protokoll samt dokumentation om l\\u00e5n, bidrag och tvister. Vi utbyter dokumentationen via s\\u00e4kra kanaler och talar om vad som \\u00e4r absolut n\\u00f6dv\\u00e4ndigt och vad som kan l\\u00e4mnas senare.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni agera sakkunniga i en r\\u00e4tteg\\u00e5ng eller ett skiljef\\u00f6rfarande?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi uppr\\u00e4ttar ekonomiska och redovisningsm\\u00e4ssiga sakkunnigutl\\u00e5tanden f\\u00f6r domstols- och skiljef\\u00f6rfaranden (ber\\u00e4kning av skador och utebliven vinst, prisjusteringar, analys av transaktioner, insolvenssituationer) och inst\\u00e4ller oss f\\u00f6r att bekr\\u00e4fta dem och besvara fr\\u00e5gor fr\\u00e5n parterna och domstolen. Mer information under <a href=\\\"\\\/sv\\\/tjanster\\\/sakkunnigbevisning\\\/\\\">sakkunnigutl\\u00e5tanden och forensisk granskning<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur skyddar ni v\\u00e5rt f\\u00f6retags konfidentiella information?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Som revisorer omfattas vi av tystnadsplikt f\\u00f6r all information vi tar del av i v\\u00e5r verksamhet (art. 31 i den spanska revisionslagen, lag 22\\\/2015). Dessutom behandlar vi personuppgifter enligt dataskyddsf\\u00f6rordningen (GDPR), utbyter dokumentation via s\\u00e4kra kanaler och begr\\u00e4nsar \\u00e5tkomsten till de personer i teamet som \\u00e4r knutna till ditt uppdrag.<\\\/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>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/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\">Vet du inte vilken tj\u00e4nst du beh\u00f6ver?<\/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>Ber\u00e4tta om din situation s\u00e5 v\u00e4gleder vi dig utan f\u00f6rpliktelser.<\/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=\"\/sv\/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\">Prata 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>Revision av r\u00e4kenskaper och bidrag, offentlig sektor, s\u00e4rskilda yttranden, due diligence, v\u00e4rderingar, sakkunnigutl\u00e5tanden och h\u00e5llbarhet i hela Spanien.<\/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-1664","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>Revisions- och r\u00e5dgivningstj\u00e4nster | Controlaudit<\/title>\n<meta name=\"description\" content=\"Revision av r\u00e4kenskaper och bidrag, offentlig sektor, s\u00e4rskilda yttranden, due diligence, v\u00e4rderingar, sakkunnigutl\u00e5tanden och h\u00e5llbarhet i hela Spanien.\" \/>\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\/sv\/tjanster\/\" 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