EstoniaAudiitorkogu
Audiitorkogu updates Monitoorimine+ file-inspection workbook
The 22 October 2026 Monitoorimine+ methodology and workfile replaces the December 2022 version with a five-sheet documentation workbook for voluntary monitoring inspections.
By Taxxa AI OyPublished 22 October 2026
Audit firms that order or consider the voluntary Monitoorimine+ monitoring service work from a new documentation workbook. The Monitoorimine+ metoodika ja tööfail link now carries uuendatud 22.okt 2026Audiitorkogu instead of kehtib alates 15.dets 2022
Audiitorkogu, and the linked file is the Monitoorimine+ dokumenteerimise tööfaili juhend
Audiitorkogu.
The workbook assists the provider in documenting observations. It gives no assessment of the firm's quality-management system, its components, or compliance with engagement standards.Audiitorkogu Observations and recommendations, and their absence, cannot be used for other purposes than assisting the firm in meeting ISQM (EE) 1, including paragraph 38.
Audiitorkogu The firm itself assesses its system, its components and compliance in performing engagements.
Audiitorkogu
The workfile has five worksheets: this guide, firm preparation, opening meeting, ISA and ISRE inspection questionnaires, and summary.Audiitorkogu The preparation sheet is a self-assessment for the monitored party.
Audiitorkogu The person responsible for the quality-management system — for a sole practitioner the sworn auditor — reviews whether written policies are actually implemented and work, what does not work and needs rethinking, and which areas are unregulated but should be regulated, plus where the firm is strong and where it could improve. A truthful picture, which may be informal, lets the provider focus on problem areas.
The opening-meeting sheet offers a non-exhaustive topic listAudiitorkogu; the provider decides the exact questions. The aim is substantive discussion that may produce oral or written recommendations for the quality-management system.
Audiitorkogu Observations go on the sheet only where discussion produces them
Audiitorkogu; merely completing the questionnaire is not the aim
Audiitorkogu, and only deficiencies the provider considers necessary to state in writing are recorded
Audiitorkogu. The same recording principle applies to the other questionnaires.
The ISA and ISRE sheets assist inspection of one audit or review file, grouped by engagement stage.Audiitorkogu The aim is not independent quality control or a compliance check, but identifying deficiencies in the methodology used and in the firm's system from the client file, then recording material observations in writing.
Audiitorkogu Where an observation may be systemic, a horizontal check of that area across engagements may help.
The monitor selects the file independentlyAudiitorkogu, though the monitored firm may propose one. Files with unfinished procedures or proceedings, such as supervisory-board quality control, should be excluded.
Audiitorkogu At least one engagement file is selected for each signing auditor in the ISQM engagement-partner sense, preferably an audit
Audiitorkogu; further files depend on agreement. At the end the provider digitally signs the workfile
Audiitorkogu and gives it to the monitored firm
Audiitorkogu. The parties may also agree to examine an important area horizontally across engagements in addition to the vertical inspection.
The page names three auditors available for the service: Darja Roos, Eeli Lääne and Kristiina Veermäe.Audiitorkogu The methodology and workfile, the service agreement and the three named providers define the voluntary route; ISQM (EE) 1, including paragraph 38, carries the underlying duties
Audiitorkogu.
Run the preparation self-assessment, propose at least one file per signing auditor free of pending proceedings, and bring truthful gaps to the opening meeting.