According to the Estonian legislation the practice of auditors is divided into professional services and other business activities.PROFESSIONAL SERVICESAssurance Services
- External audits,
- Reviews of financial information,
- Other assurance services (ie verification of valuation of non-monetary contributions, special audits, audits of merger agreements and audits of division agreements, etc).
Related Audit Services
- Audit service for the preparation of financial information,
- Agreed-upon services with respect to financial information (ie special audit).
OTHER BUSINESS ACTIVITIES
- Management services, including ERM (enterprise risk management) services,
- Consultations of internal audit and control system improvements,
- Insolvency services,
- Business consulting, including accounting, tax and book-keeping consultations,
- Professional trainings, including individual training plans.