Financial statements auditing: covers auditing of financial statements which are required by the Companies Act and are therefore obligatory audits. This includes the audit of consolidated financial statements for the Groups. Includes also medium and large limited companies, double companies and those small limited companies whose securities are listed on a Stock Exchange market.
Voluntary audit: This is an audit of the company and its financial statements for which legal obligation for financial statements audit does not apply. Audit is requested by company's owners or management of the company with owners consent.
Special audits: These are audits that are not the audits of financial statements but the audit of the part of the company, audit of the project or audit of the particular process. The audit of the project is focused only on a specific project within the company's operations; audit of the process is focused only on a specific procedure within the business process.
Audit of funds expenditure: These audits are also related with the audit of the project. Here projects are funded by the State or the European Union. These are not the audits of the financial statements but the audits which give limited opinion on the appropriateness of the use of assigned funds.
Audit of in-kind contribution: This is an example of an audit required by Companies Act in cases when owners want to invest part of the capital in the form of in-kind contribution which is bigger than EUR 100.000,00.
Audit of merger, division or partial division: These audits are required by the Companies Act and belong between audits of the process.