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December 4, 2025 46 mins
Audiitorite puudus on teada ja jätkuvalt terav probleem – ettevõtted otsivad audiitorit tikutulega. On tehtud mõningaid muudatusi audiitortegevuse seaduses, kuid isegi piirmäärade tõstmine pole aidanud. Kuidas seda olukorda leevendada? Saates "Digitark äri" kuuleme aruteluringi, kus vandeaudiitor Egle Vainula arutleb koos kahe kogenud vandeaudiitoriga – Ree Tamm ja Robert Pirk – kuidas lisada auditiprotsessi efektiivsust mõlema poole jaoks. Jutuks tuleb nö ideaalne auditiprotsess, kus sügisel lepitakse kokku ajakava, tehakse vaheaudit rahulikult ja materjalid jõuavad õigeaegselt ja mugavalt masinloetavalt audiitori kätte. Arutelu keskmes on ka küsimus, kuidas teha tõhusamalt koostööd ja mida saavad raamatupidajad teistmoodi teha. Audiitorid selgitavad, et nad ootavad eelkõige dialoogi ja võimet argumenteerida oma valikuid rahvusvaheliste standardite kontekstis. Nad ei oota vastuseid stiilis "nii on alati tehtud" või "eelmine audiitor ei küsinud midagi". Raamatupidaja roll ei ole pelgalt numbrite sisestamine, vaid strateegiliste otsuste tegemine: millal on vaja vara alla hinnata, kuidas hinnata ettevõtte jätkusuutlikkust negatiivse omakapitali korral jne. Saates käsitleme ka andmete standardiseerimise väljakutseid. Kuigi maailmas räägitakse reaalajas andmete auditeerimisest, ollakse Eestis sellest veel päris kaugel. Takistuseks on raamatupidamisprogrammide erisugused väljundid ja pole liideseid auditeerimistarkvaradega. Samas tunnevad suuremad tarkvaraarendajad juba huvi, et luua ühtne standardiseeritud lahendus. Saade on salvestatud Pärnu Raamatupidamiskonverentsil septembris. Aruteluringis on vandeaudiitor Egle Vainula, vandeaudiitor Ree Tamm ning vandeaudiitor, ESG-audiitor ja Audiitorkogu juhatuse liige Robert Pirk. Arutelu juhib Egle Vainula. Saate toob kuulajani OIXIO Digital ja OIXIO IT. Pildil Egle Vainula. Autor: Raul Mee
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