Esitarkastus
Esitarkastus is a term used in Estonia to refer to a preliminary or pre-audit conducted before a full audit. It is carried out to assess the readiness, accuracy, and compliance of financial records, processes, and documentation in both public and private sectors. The aim is to identify gaps, risks, and corrective actions required before formal auditing begins.
The main purposes of esitarkastus are to verify the completeness and reliability of information, ensure adherence
The process typically involves planning, collecting relevant documents, interviewing key personnel, testing transactions, and validating data.
Esitarkastus should not be confused with a full audit; its conclusions are preliminary and intended to guide