Audits of financial statements of business enterprises and organisations in all legal forms

  • Statutory audits (certification of attendance of the German “Qualitätskontrollverfahren nach § 57a Absatz 6 Satz 7 WPO ” exists).
  • Audits in accordance with the regulations of the articles of association
  • Voluntary audits
  • Audits in accordance with section 53 of the German law pertaining to the principles of budgeting of federal state and local authorities (HGrG)
  • Audits of non profit organisations as well as companies and enterprises owned and operated by local government authorities

Main emphasis of the audit approach

  • Review of the internal control system and the IT organisation
  • Meaningful comments on the legal and economic situation are an integral part of all audit reports
  • Management, the executive board and/or the supervising committees are also informed in detail about audit findings and notes which are not spelt out in the long form audit report but contained in the management letter (an extract from the working papers). Included in the management letter is relevant information about potential problems and suggestions for appropriate solutions.