Audit
Control of accounting reporting
According to the provisions of the Law on Auditing Activity of Estonia, audit can be effected in two forms: audit or review (the last is a service covering acknowledgement with a lower degree of confidence comparing to audit).
Audit is compulsory in general for a person liable to keep books, who has in its accounting report at least two annual figures exceeding the following terms (Art. 91 p. 1 of the Law on Auditing Activity):