{"id":1682,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1682"},"modified":"2026-10-21T08:57:46","modified_gmt":"2026-10-21T06:57:46","slug":"revision-offentlig-sektor","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/","title":{"rendered":"Revision av offentlig sektor och st\u00f6d till kommuner"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1682\" class=\"elementor elementor-1682 elementor-31\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b6f40 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c1b6f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f13c264 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"f13c264\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da3fcf5 e-con-full ca-split e-flex e-con e-parent\" data-id=\"da3fcf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4699dd5 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"4699dd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68de5b8 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"68de5b8\" 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; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Revision av offentlig sektor<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f1f25 elementor-widget elementor-widget-html\" data-id=\"63f1f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Uppfylla krav <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc85609 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"bc85609\" 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\">Revision av offentlig sektor och st\u00f6d till kommuner<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76d18b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"76d18b0\" 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 samarbetar med de offentliga kontrollorganen (Intervenciones) inom offentlig revision och finansiell kontroll och ger redovisnings- och f\u00f6rm\u00f6genhetsst\u00f6d till kommuner och kommunala organ.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-adb66dd e-con-full ca-btns e-flex e-con e-parent\" data-id=\"adb66dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd45ed3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"fd45ed3\" 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\">Beg\u00e4r offert \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-9b2a2bd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9b2a2bd\" 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 class=\"elementor-element elementor-element-99b57b4 elementor-widget elementor-widget-html\" data-id=\"99b57b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Efterlevnad<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>NIA-ES-SP \u00b7 RD 424\/2017<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49e34e9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"49e34e9\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-27a5e2f e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"27a5e2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-474c0fa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"474c0fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31ac3e2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"31ac3e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2dfbe3 elementor-widget elementor-widget-html\" data-id=\"f2dfbe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-554f8ae e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"554f8ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-75c47e5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"75c47e5\" 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-c306d88 elementor-widget elementor-widget-html\" data-id=\"c306d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Revision av offentlig sektor \u00e4r en efterf\u00f6ljande och systematisk granskning av offentliga organs ekonomiska verksamhet, i enlighet med revisionsstandarderna och instruktionerna fr\u00e5n Spaniens statliga kontrollmyndighet (Intervenci\u00f3n General de la Administraci\u00f3n del Estado, IGAE), bland annat revisionsstandarderna f\u00f6r den spanska offentliga sektorn (NIA-ES-SP). I kommunerna utf\u00f6rs den av det interna kontrollorganet (Intervenci\u00f3n), som kan anlita privata revisionsf\u00f6retag p\u00e5 de villkor som anges i art. 34 i RD 424\/2017. Controlaudit bist\u00e5r med detta samarbete och ger dessutom ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d samt st\u00f6d i f\u00f6rm\u00f6genhetsf\u00f6rvaltning till kommuner.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b442 elementor-widget elementor-widget-html\" data-id=\"919b442\" 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 class=\"elementor-element elementor-element-5738ff3 elementor-widget elementor-widget-html\" data-id=\"5738ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>Den spanska budgetlagen (Ley General Presupuestaria) definierar <strong>offentlig revision<\/strong> som en efterf\u00f6ljande och systematisk granskning av den offentliga sektorns ekonomiska verksamhet med hj\u00e4lp av urvalsbaserade gransknings\u00e5tg\u00e4rder enligt revisionsstandarderna och instruktionerna fr\u00e5n Spaniens statliga kontrollmyndighet (Intervenci\u00f3n General de la Administraci\u00f3n del Estado) (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">art. 162 i lag 47\/2003<\/a>). Den har tre former: <strong>redovisningsrevision<\/strong>, <strong>regelefterlevnadsrevision<\/strong> och <strong>effektivitetsrevision<\/strong> (art. 164). P\u00e5 kommunal niv\u00e5 \u00f6verf\u00f6r <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">RD 424\/2017<\/a> denna modell till den finansiella kontrollen, som ut\u00f6vas genom l\u00f6pande kontroll och offentlig revision (art. 29).<\/p><p>Revisioner av r\u00e4kenskaper i den offentliga sektorn f\u00f6ljer <strong>NIA-ES-SP<\/strong>, som antogs genom <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">IGAE:s beslut av den 2019-10-25<\/a>, tillsammans med tillh\u00f6rande f\u00f6rklarande anvisningar och etikkoden f\u00f6r offentlig revision. Offentliga organ omfattas inte av den lagstadgade revisionen enligt den spanska revisionslagen, med undantag f\u00f6r offentlig\u00e4gda aktiebolag (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">f\u00f6rsta till\u00e4ggsbest\u00e4mmelsen, punkt 2, i lag 22\/2015<\/a>): kontrollen av dem ligger hos de interna kontrollorganen, som kan ta hj\u00e4lp av privata revisionsf\u00f6retag.<\/p><p>Controlaudit Auditores Certificados (ROAC nr S1604) samarbetar med kommunala och regionala kontrollorgan, alltid enligt deras instruktioner, vid revision av r\u00e4kenskaper, regelefterlevnadsrevision och effektivitetsrevision samt vid kontroll av bidrag. Dessutom ger vi <strong>ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d<\/strong> och st\u00f6d i <strong>f\u00f6rm\u00f6genhetsf\u00f6rvaltning<\/strong> till kommuner i hela Spanien.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716dd9e elementor-widget elementor-widget-html\" data-id=\"716dd9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>Kontrollorgan i kommuner och provinsf\u00f6rvaltningar (diputaciones) som beh\u00f6ver extern hj\u00e4lp f\u00f6r att genomf\u00f6ra den \u00e5rliga planen f\u00f6r finansiell kontroll.<\/li><li>Kommunala aktiebolag, sj\u00e4lvst\u00e4ndiga myndigheter, konsortier och offentliga stiftelser vars r\u00e4kenskaper ska revideras inom ramen f\u00f6r den interna kontrollen.<\/li><li>Kommuner som beh\u00f6ver st\u00f6d med att uppr\u00e4tta den samlade \u00e5rsredovisningen (Cuenta General), budgeten och budgetutfallet eller de uppgifter som l\u00e4mnas till andra myndigheter.<\/li><li>Kommuner med inaktuellt tillg\u00e5ngsregister eller ett register som inte st\u00e4mts av mot bokf\u00f6ringen.<\/li><li>Universitet och offentliga organ som ska redovisa bidrag eller projekt finansierade med EU-medel, statliga eller regionala medel.<\/li><li>Regionala eller statliga kontrollorgan som tar in privata akt\u00f6rer f\u00f6r att genomf\u00f6ra sin \u00e5rliga revisionsplan.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e0e25 elementor-widget elementor-widget-html\" data-id=\"04e0e25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">R\u00e4ttslig ram<\/h2><p>Den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">konsoliderade texten av den spanska lagen om kommunernas finanser<\/a> ger kommunerna ansvaret f\u00f6r den interna kontrollen av sin ekonomiska f\u00f6rvaltning, sina sj\u00e4lvst\u00e4ndiga myndigheter och sina aktiebolag, i form av f\u00f6rhandsgranskning, finansiell kontroll (inklusive revision av r\u00e4kenskaperna i de organ som fastst\u00e4lls) och effektivitetskontroll (art. 213). RD 424\/2017 utvecklar detta: kontrollorganet ska, med egna eller externa resurser, s\u00e4kerst\u00e4lla en faktisk kontroll av minst 80\u00a0% av den konsoliderade totalbudgeten och n\u00e5 100\u00a0% under tre p\u00e5 varandra f\u00f6ljande r\u00e4kenskaps\u00e5r utifr\u00e5n en riskanalys (art. 4.3).<\/p><p><strong>Art. 34 i RD 424\/2017<\/strong> till\u00e5ter att kommunen, p\u00e5 f\u00f6rslag av kontrollorganet, anlitar privata revisionsf\u00f6retag, som ska f\u00f6lja organets instruktioner. Best\u00e4mmelsen s\u00e4tter gr\u00e4nser: avtal p\u00e5 h\u00f6gst tv\u00e5 \u00e5r som kan f\u00f6rl\u00e4ngas enligt upphandlingslagstiftningen, h\u00f6gst \u00e5tta \u00e5rs uppdrag f\u00f6r samma organ och tv\u00e5 \u00e5rs karenstid efter den perioden. Den som under samma \u00e5r eller f\u00f6reg\u00e5ende \u00e5r har utf\u00f6rt andra uppdrag f\u00f6r organet inom de omr\u00e5den som granskningen avser f\u00e5r inte heller anlitas.<\/p><p>Inom den statliga sektorn kan IGAE ta in revisionsf\u00f6retag f\u00f6r att genomf\u00f6ra sin \u00e5rliga revisionsplan, med iakttagande av sina regler om oberoende (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">andra till\u00e4ggsbest\u00e4mmelsen i lag 47\/2003<\/a>). N\u00e4r det g\u00e4ller f\u00f6rm\u00f6genhetsf\u00f6rvaltning \u00e5l\u00e4gger <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">f\u00f6rordningen om kommunernas egendom<\/a> kommunerna att uppr\u00e4tta ett register \u00f6ver alla tillg\u00e5ngar och r\u00e4ttigheter (art. 17), att r\u00e4tta det varje \u00e5r och att kontrollera det n\u00e4r kommunfullm\u00e4ktige f\u00f6rnyas (art. 33).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Offentlig revision i kommuner<\/th><td>Art. 29 RD 424\/2017<\/td><td>Revision av r\u00e4kenskaper, regelefterlevnadsrevision och effektivitetsrevision enligt IGAE:s standarder och instruktioner.<\/td><\/tr><tr><th scope=\"row\">Privata revisionsf\u00f6retags samarbete med det kommunala kontrollorganet<\/th><td>Art. 34 RD 424\/2017<\/td><td>P\u00e5 f\u00f6rslag av kontrollorganet och enligt dess instruktioner; h\u00f6gst 2 \u00e5r med m\u00f6jlighet till f\u00f6rl\u00e4ngning och h\u00f6gst 8 \u00e5r f\u00f6r samma organ.<\/td><\/tr><tr><th scope=\"row\">L\u00e4gsta kontrollt\u00e4ckning<\/th><td>Art. 4.3 RD 424\/2017<\/td><td>Faktisk kontroll av 80\u00a0% av den konsoliderade budgeten och av 100\u00a0% under tre r\u00e4kenskaps\u00e5r.<\/td><\/tr><tr><th scope=\"row\">Tekniska standarder f\u00f6r revision av r\u00e4kenskaper i offentlig sektor<\/th><td>IGAE:s beslut av den 2019-10-25<\/td><td>Till\u00e4mpning av NIA-ES-SP, tillh\u00f6rande f\u00f6rklarande anvisningar och etikkoden.<\/td><\/tr><tr><th scope=\"row\">Kommunens samlade \u00e5rsredovisning (Cuenta General)<\/th><td>Art. 208\u2013212 TRLRHL<\/td><td>Inl\u00e4mning f\u00f6re den 15 maj, yttrande fr\u00e5n det s\u00e4rskilda r\u00e4kenskapsutskottet f\u00f6re den 1 juni och godk\u00e4nnande av kommunfullm\u00e4ktige f\u00f6re den 1 oktober.<\/td><\/tr><tr><th scope=\"row\">Tillg\u00e5ngsregister<\/th><td>Art. 17 och 33 RBEL<\/td><td>Register \u00f6ver alla tillg\u00e5ngar och r\u00e4ttigheter, \u00e5rlig r\u00e4ttelse och kontroll n\u00e4r kommunfullm\u00e4ktige f\u00f6rnyas.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d094496 elementor-widget elementor-widget-html\" data-id=\"d094496\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Offentlig revision och finansiell kontroll<\/h3><p>Samarbete med kontrollorganet vid revision av r\u00e4kenskaperna i underst\u00e4llda organ, regelefterlevnads- och effektivitetsrevisioner samt st\u00f6d i den l\u00f6pande kontroll som ing\u00e5r i den \u00e5rliga planen f\u00f6r finansiell kontroll.<\/p><\/div><div><h3>Kontroll av bidrag<\/h3><p>Granskning av redovisningar av bidrag finansierade med EU-medel, statliga eller regionala medel som beviljats kommuner och universitet. Mer information under <a href=\"\/sv\/tjanster\/revision-bidrag\/\">revision av bidrag<\/a>.<\/p><\/div><div><h3>Ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d till kommuner<\/h3><p>St\u00f6d till ekonomif\u00f6rvaltningen vid uppr\u00e4ttandet av den samlade \u00e5rsredovisningen (Cuenta General), budgetarbetet och budgetutfallet, \u00f6ppnings-, bokslutstransaktioner och redovisningsm\u00e4ssiga justeringar samt rapporteringen av redovisnings-, budget- och ekonomisk information till finansministeriet, till det regionala externa kontrollorganet och till den ber\u00f6rda regionen.<\/p><\/div><div><h3>F\u00f6rm\u00f6genhetsf\u00f6rvaltning i kommuner<\/h3><p>Utformning av handb\u00f6cker med regler och rutiner, uppr\u00e4ttande eller uppdatering av tillg\u00e5ngsregistret, integrering av registret med bokf\u00f6ringen, f\u00f6rb\u00e4ttring av informationssystemen och utbildning av personalen.<\/p><\/div><div><h3>St\u00f6d till kontrollorgan<\/h3><p>St\u00f6d till de statliga och regionala kontrollmyndigheterna vid genomf\u00f6randet av deras \u00e5rliga plan f\u00f6r finansiell kontroll eller revision, n\u00e4r de tar in privata akt\u00f6rer.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00f8c7d elementor-widget elementor-widget-html\" data-id=\"00f8c7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Uppdraget definieras tillsammans med kontrollorganet<\/h3><p>Vi utg\u00e5r fr\u00e5n den \u00e5rliga planen f\u00f6r finansiell kontroll eller fr\u00e5n ekonomif\u00f6rvaltningens konkreta behov och fastst\u00e4ller omfattning, typ av revision och ber\u00f6rda organ.<\/p><\/li><li><b>02<\/b><h3>Offentlig upphandling<\/h3><p>Uppdraget formaliseras enligt lagstiftningen om offentlig upphandling och inom gr\u00e4nserna i art. 34 i RD 424\/2017. Innan vi l\u00e4mnar anbud kontrollerar vi v\u00e5rt oberoende i f\u00f6rh\u00e5llande till organet.<\/p><\/li><li><b>03<\/b><h3>Planering och riskanalys<\/h3><p>Vi g\u00e5r igenom kontrollmilj\u00f6n, till\u00e4mpliga regler och organets risker och kommer \u00f6verens med kontrollorganet om arbetsprogrammet.<\/p><\/li><li><b>04<\/b><h3>Genomf\u00f6rande<\/h3><p>Vi till\u00e4mpar gransknings\u00e5tg\u00e4rderna i NIA-ES-SP och kontrollorganets instruktioner, eller utf\u00f6r det redovisnings- och f\u00f6rm\u00f6genhetsarbete som avtalats. Tids\u00e5tg\u00e5ngen beror p\u00e5 omfattningen och planens tidsplan.<\/p><\/li><li><b>05<\/b><h3>Rapport och uppf\u00f6ljning<\/h3><p>Vi l\u00e4mnar utkastet till kontrollorganet, som ansvarar f\u00f6r kontrollrapporterna, och st\u00f6der uppf\u00f6ljningen av rekommendationer och korrigerande \u00e5tg\u00e4rder.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531029b elementor-widget elementor-widget-html\" data-id=\"531029b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>Den \u00e5rliga planen f\u00f6r finansiell kontroll och, i f\u00f6rekommande fall, organets interna kontrollregler.<\/li><li>Budget, budgetutfall och samlad \u00e5rsredovisning (Cuenta General) f\u00f6r de ber\u00f6rda r\u00e4kenskaps\u00e5ren.<\/li><li>\u00c5rsbokslut f\u00f6r underst\u00e4llda bolag, myndigheter och konsortier.<\/li><li>Register \u00f6ver tillg\u00e5ngar och r\u00e4ttigheter och dess avst\u00e4mning mot bokf\u00f6ringen.<\/li><li>Utvalda \u00e4renden om upphandling, bidrag och utgifter.<\/li><li>Tidigare rapporter fr\u00e5n kontrollorganet (Intervenci\u00f3n), fr\u00e5n den regionala revisionsmyndigheten (Sindicatura de Comptes) eller fr\u00e5n den spanska revisionsdomstolen (Tribunal de Cuentas).<\/li><li>Organisationsschema, delegeringar och rutiner f\u00f6r den ekonomiska f\u00f6rvaltningen.<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Utkast till rapporter om revision av r\u00e4kenskaper, regelefterlevnadsrevision eller effektivitetsrevision till kontrollorganet.<\/li><li>Arbetspapper enligt NIA-ES-SP och kontrollorganets instruktioner.<\/li><li>Samlad \u00e5rsredovisning, budget eller budgetutfall uppr\u00e4ttade tillsammans med ekonomif\u00f6rvaltningen, enligt uppdraget.<\/li><li>Uppdaterat tillg\u00e5ngsregister, handbok f\u00f6r f\u00f6rm\u00f6genhetsrutiner och avst\u00e4mning mot bokf\u00f6ringen.<\/li><li>Rapport med rekommendationer och plan f\u00f6r korrigerande \u00e5tg\u00e4rder.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064603b elementor-widget elementor-widget-html\" data-id=\"064603b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d2ef70 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7d2ef70\" 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-1311\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1311\" 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 en kommun anlita ett privat revisionsf\u00f6retag f\u00f6r den finansiella kontrollen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1311\"><p>Ja. Art. 34 i RD 424\/2017 till\u00e5ter att kommunen, p\u00e5 f\u00f6rslag av kontrollorganet, anlitar privata revisionsf\u00f6retag som bist\u00e5r vid den offentliga revisionen. Revisionsf\u00f6retaget arbetar enligt kontrollorganets instruktioner, och kontrollorganet beh\u00e5ller ansvaret f\u00f6r kontrollen.<\/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-1312\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1312\" 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\u00e4nge kan samarbetet p\u00e5g\u00e5?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1312\"><p>Varje avtal g\u00e4ller i h\u00f6gst tv\u00e5 \u00e5r och kan f\u00f6rl\u00e4ngas enligt lagstiftningen om offentlig upphandling. Uppdragen f\u00f6r samma organ f\u00e5r genom p\u00e5 varandra f\u00f6ljande avtal inte \u00f6verstiga \u00e5tta \u00e5r, och d\u00e4refter m\u00e5ste det g\u00e5 tv\u00e5 \u00e5r innan samma revisionsf\u00f6retag kan anlitas igen.<\/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-1313\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1313\" 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 NIA-ES-SP?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1313\"><p>Det \u00e4r de internationella revisionsstandarderna (ISA) anpassade f\u00f6r den spanska offentliga sektorn, antagna genom IGAE:s beslut av den 2019-10-25 tillsammans med f\u00f6rklarande anvisningar och etikkoden f\u00f6r offentlig revision. De till\u00e4mpas vid revision av r\u00e4kenskaper i den offentliga sektorn.<\/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-1314\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1314\" 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 former av offentlig revision finns det?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1314\"><p>Lag 47\/2003 skiljer mellan redovisningsrevision, regelefterlevnadsrevision och effektivitetsrevision (art. 164). P\u00e5 kommunal niv\u00e5 n\u00e4mner art. 29 i RD 424\/2017 revision av r\u00e4kenskaper, regelefterlevnadsrevision och effektivitetsrevision.<\/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-1315\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1315\" 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\">Revideras kommunala bolag enligt den spanska revisionslagen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1315\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1315\"><p>F\u00f6rsta till\u00e4ggsbest\u00e4mmelsen, punkt 2, i lag 22\/2015 undantar offentliga organ fr\u00e5n lagens krav p\u00e5 lagstadgad revision, med undantag f\u00f6r offentlig\u00e4gda aktiebolag. Kommunala bolag omfattas dessutom av kontrollorganets finansiella kontroll. Varje underst\u00e4llt organ b\u00f6r analyseras f\u00f6r sig.<\/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-1316\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1316\" 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 ing\u00e5r i det ekonomiska och redovisningsm\u00e4ssiga st\u00f6det?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1316\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1316\"><p>St\u00f6d till ekonomif\u00f6rvaltningen med den samlade \u00e5rsredovisningen, budgeten och budgetutfallet, bokslut och \u00f6ppning av r\u00e4kenskaperna, justering av saldon och rapportering till andra myndigheter. Arbetet anpassas efter varje kommuns resurser.<\/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-1317\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1317\" 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\">Varf\u00f6r \u00e4r tillg\u00e5ngsregistret viktigt?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1317\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1317\"><p>F\u00f6rordningen om kommunernas egendom kr\u00e4ver att kommunen f\u00f6r ett register \u00f6ver alla tillg\u00e5ngar och r\u00e4ttigheter, r\u00e4ttar det varje \u00e5r och kontrollerar det n\u00e4r kommunfullm\u00e4ktige f\u00f6rnyas. Utan ett register som \u00e4r avst\u00e4mt mot bokf\u00f6ringen ger balansr\u00e4kningen inte en r\u00e4ttvisande bild av f\u00f6rm\u00f6genheten.<\/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-1318\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1318\" 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 f\u00f6r organ i alla regioner?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1318\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1318\"><p>Ja. Vi samarbetar med offentliga organ i hela Spanien och anpassar arbetet till de regionala regler som g\u00e4ller i varje enskilt fall. <a href=\"\/sv\/kontakt\/\">Kontakta oss<\/a> s\u00e5 g\u00e5r vi igenom ditt \u00e4rende.<\/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\":\"Kan en kommun anlita ett privat revisionsf\\u00f6retag f\\u00f6r den finansiella kontrollen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Art. 34 i RD 424\\\/2017 till\\u00e5ter att kommunen, p\\u00e5 f\\u00f6rslag av kontrollorganet, anlitar privata revisionsf\\u00f6retag som bist\\u00e5r vid den offentliga revisionen. Revisionsf\\u00f6retaget arbetar enligt kontrollorganets instruktioner, och kontrollorganet beh\\u00e5ller ansvaret f\\u00f6r kontrollen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur l\\u00e4nge kan samarbetet p\\u00e5g\\u00e5?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Varje avtal g\\u00e4ller i h\\u00f6gst tv\\u00e5 \\u00e5r och kan f\\u00f6rl\\u00e4ngas enligt lagstiftningen om offentlig upphandling. Uppdragen f\\u00f6r samma organ f\\u00e5r genom p\\u00e5 varandra f\\u00f6ljande avtal inte \\u00f6verstiga \\u00e5tta \\u00e5r, och d\\u00e4refter m\\u00e5ste det g\\u00e5 tv\\u00e5 \\u00e5r innan samma revisionsf\\u00f6retag kan anlitas igen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r NIA-ES-SP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r de internationella revisionsstandarderna (ISA) anpassade f\\u00f6r den spanska offentliga sektorn, antagna genom IGAE:s beslut av den 2019-10-25 tillsammans med f\\u00f6rklarande anvisningar och etikkoden f\\u00f6r offentlig revision. De till\\u00e4mpas vid revision av r\\u00e4kenskaper i den offentliga sektorn.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vilka former av offentlig revision finns det?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lag 47\\\/2003 skiljer mellan redovisningsrevision, regelefterlevnadsrevision och effektivitetsrevision (art. 164). P\\u00e5 kommunal niv\\u00e5 n\\u00e4mner art. 29 i RD 424\\\/2017 revision av r\\u00e4kenskaper, regelefterlevnadsrevision och effektivitetsrevision.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Revideras kommunala bolag enligt den spanska revisionslagen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>F\\u00f6rsta till\\u00e4ggsbest\\u00e4mmelsen, punkt 2, i lag 22\\\/2015 undantar offentliga organ fr\\u00e5n lagens krav p\\u00e5 lagstadgad revision, med undantag f\\u00f6r offentlig\\u00e4gda aktiebolag. Kommunala bolag omfattas dessutom av kontrollorganets finansiella kontroll. Varje underst\\u00e4llt organ b\\u00f6r analyseras f\\u00f6r sig.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad ing\\u00e5r i det ekonomiska och redovisningsm\\u00e4ssiga st\\u00f6det?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>St\\u00f6d till ekonomif\\u00f6rvaltningen med den samlade \\u00e5rsredovisningen, budgeten och budgetutfallet, bokslut och \\u00f6ppning av r\\u00e4kenskaperna, justering av saldon och rapportering till andra myndigheter. Arbetet anpassas efter varje kommuns resurser.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Varf\\u00f6r \\u00e4r tillg\\u00e5ngsregistret viktigt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>F\\u00f6rordningen om kommunernas egendom kr\\u00e4ver att kommunen f\\u00f6r ett register \\u00f6ver alla tillg\\u00e5ngar och r\\u00e4ttigheter, r\\u00e4ttar det varje \\u00e5r och kontrollerar det n\\u00e4r kommunfullm\\u00e4ktige f\\u00f6rnyas. Utan ett register som \\u00e4r avst\\u00e4mt mot bokf\\u00f6ringen ger balansr\\u00e4kningen inte en r\\u00e4ttvisande bild av f\\u00f6rm\\u00f6genheten.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Arbetar ni f\\u00f6r organ i alla regioner?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi samarbetar med offentliga organ i hela Spanien och anpassar arbetet till de regionala regler som g\\u00e4ller i varje enskilt fall. <a href=\\\"\\\/sv\\\/kontakt\\\/\\\">Kontakta oss<\\\/a> s\\u00e5 g\\u00e5r vi igenom ditt \\u00e4rende.<\\\/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-ea00a05 elementor-widget elementor-widget-html\" data-id=\"ea00a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regelverk som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">Lag 47\/2003 av den 26 november, spanska budgetlagen (Ley General Presupuestaria)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 424\/2017 av den 28 april om den interna kontrollen i den lokala offentliga sektorn<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 2\/2004 av den 5 mars, konsoliderad text av lagen om kommunernas finanser (Ley Reguladora de las Haciendas Locales)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">IGAE:s beslut av den 25 oktober 2019 om anpassning av revisionsstandarderna f\u00f6r den offentliga sektorn till ISA (NIA-ES-SP)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 1372\/1986 av den 13 juni, f\u00f6rordningen om kommunernas egendom (Reglamento de Bienes de las Entidades Locales)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen (Ley de Auditor\u00eda de Cuentas)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ef434 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"77ef434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/finansiell-kontroll-kommuner-privata-revisorer\/\"><small>2026-10-01 \u00b7 Offentlig sektor och social ekonomi<\/small><b>Finansiell kontroll i kommuner: n\u00e4r en privat revisor kan medverka<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/revision-stiftelser-foreningar-valenciaregionen\/\"><small>2026-09-29 \u00b7 Offentlig sektor och social ekonomi<\/small><b>Revision av stiftelser och f\u00f6reningar i Valenciaregionen: n\u00e4r \u00e4r den obligatorisk?<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/revision-kooperativ-valenciaregionen\/\"><small>2026-09-28 \u00b7 Offentlig sektor och social ekonomi<\/small><b>Revision av kooperativ i Valenciaregionen: bost\u00e4der, livsmedelskooperativ och \u00e4ndringarna 2025<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\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<div class=\"elementor-element elementor-element-53bdcff e-con-full ca-sec e-flex e-con e-parent\" data-id=\"53bdcff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd0ebc8 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bd0ebc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd71139 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"bd71139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cccede ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2cccede\" 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\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8248a49 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"8248a49\" 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\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f98f3b4 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"f98f3b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-d5c34c3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d5c34c3\" 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-25a7192 elementor-widget elementor-widget-html\" data-id=\"25a7192\" 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-602fc24 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"602fc24\" 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-99cd46c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"99cd46c\" 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-916a8e4 elementor-widget elementor-widget-html\" data-id=\"916a8e4\" 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-7d87236 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7d87236\" 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-10e628a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10e628a\" 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-f95ea75 elementor-widget elementor-widget-html\" data-id=\"f95ea75\" 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-4ce57a4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4ce57a4\" 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-8efb03b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8efb03b\" 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-2cc6935 elementor-widget elementor-widget-html\" data-id=\"2cc6935\" 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-e9b2a05 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"e9b2a05\" 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-fd8519f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fd8519f\" 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-3e49f5d elementor-widget elementor-widget-html\" data-id=\"3e49f5d\" 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-79ad312 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"79ad312\" 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-5418803 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5418803\" 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-4e70eb8 elementor-widget elementor-widget-html\" data-id=\"4e70eb8\" 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-2619c57 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2619c57\" 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-63f169c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"63f169c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0f920f1 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"0f920f1\" 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-6e33c6e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6e33c6e\" 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\">Beg\u00e4r en offert p\u00e5 revision av offentlig sektor<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc8dfa ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4dc8dfa\" 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 ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32134ba e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"32134ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859a039 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"859a039\" 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\">Beg\u00e4r offert \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-9f1f41c ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9f1f41c\" 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 offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.<\/p>\n","protected":false},"author":1,"featured_media":307,"parent":1664,"menu_order":0,"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-1682","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>Revision av offentlig sektor i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Revision av offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.\" \/>\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\/revision-offentlig-sektor\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Revision av offentlig sektor i Spanien | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Revision av offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:57:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.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 name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/\",\"name\":\"Revision av offentlig sektor i Spanien | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/nuevos-umbrales-auditoria-proyecto-ley.jpg\",\"datePublished\":\"2026-10-14T11:21:28+00:00\",\"dateModified\":\"2026-10-21T06:57:46+00:00\",\"description\":\"Revision av offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/#breadcrumb\"},\"inLanguage\":\"sv-SE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"sv\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/nuevos-umbrales-auditoria-proyecto-ley.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/nuevos-umbrales-auditoria-proyecto-ley.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Nyklassicistisk fasad med kolonner p\u00e5 en institutionsbyggnad\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tj\u00e4nster\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Revision av offentlig sektor och st\u00f6d till kommuner\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sv-SE\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"sv\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"sv\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"sv\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Revisionsf\u00f6retag registrerat i Spaniens officiella register \u00f6ver revisorer (ROAC, nr S1604) med uppdrag i hela Spanien. Lagstadgad revision, revision av bidrag och offentlig sektor, s\u00e4rskilda yttranden, due diligence, f\u00f6retagsv\u00e4rdering, sakkunnigutl\u00e5tanden och h\u00e5llbarhet.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Revisions- och r\u00e5dgivningstj\u00e4nster\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-arsbokslut\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/upprattande-arsbokslut\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-bidrag\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/sarskilda-yttranden\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/effektivitetsrevision\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/granskning-tjanster\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/revision-offentlig-sektor\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/foretagsvardering\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/livskraftsplaner\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/sakkunnigbevisning\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/bestyrkande-hallbarhet\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/foretagsstrategi\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/tjanster\\\/ledningsgrupper\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Revision av offentlig sektor i Spanien | Controlaudit","description":"Revision av offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/","og_locale":"sv_SE","og_type":"website","og_title":"Revision av offentlig sektor i Spanien | Controlaudit","og_description":"Revision av offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.","og_url":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-21T06:57:46+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/","url":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/","name":"Revision av offentlig sektor i Spanien | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/sv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","datePublished":"2026-10-14T11:21:28+00:00","dateModified":"2026-10-21T06:57:46+00:00","description":"Revision av offentlig sektor: samarbete med kontrollorganet vid offentlig revision och finansiell kontroll samt redovisningsst\u00f6d till kommuner.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/#breadcrumb"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/sv\/#organization"}},{"@type":"ImageObject","inLanguage":"sv","@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","width":1600,"height":1000,"caption":"Nyklassicistisk fasad med kolonner p\u00e5 en institutionsbyggnad"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/sv\/"},{"@type":"ListItem","position":2,"name":"Tj\u00e4nster","item":"https:\/\/www.controlaudit.es\/sv\/tjanster\/"},{"@type":"ListItem","position":3,"name":"Revision av offentlig sektor och st\u00f6d till kommuner"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/sv\/#website","url":"https:\/\/www.controlaudit.es\/sv\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/sv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/sv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/sv\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/sv\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/sv\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"sv"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/sv\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"sv"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"sv"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Revisionsf\u00f6retag registrerat i Spaniens officiella register \u00f6ver revisorer (ROAC, nr S1604) med uppdrag i hela Spanien. Lagstadgad revision, revision av bidrag och offentlig sektor, s\u00e4rskilda yttranden, due diligence, f\u00f6retagsv\u00e4rdering, sakkunnigutl\u00e5tanden och h\u00e5llbarhet.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Revisions- och r\u00e5dgivningstj\u00e4nster","url":"https:\/\/www.controlaudit.es\/sv\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-arsbokslut\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/upprattande-arsbokslut\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-bidrag\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/sarskilda-yttranden\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/effektivitetsrevision\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/granskning-tjanster\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-offentlig-sektor\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/foretagsvardering\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/livskraftsplaner\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/sakkunnigbevisning\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/bestyrkande-hallbarhet\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/foretagsstrategi\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/sv\/tjanster\/ledningsgrupper\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/pages\/1682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/comments?post=1682"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/pages\/1682\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/pages\/1664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/media\/307"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/sv\/wp-json\/wp\/v2\/media?parent=1682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}