Special statutory audits are many and varied. Yet our focus remains unchanged: to deliver a reliable audit judgement in line with our own quality standards
Our services comprise, for example:
- Auditing of dependent company reports
- Special audits according to company law, e.g. formation audits, audits during transformation processes, auditing of contributions in kind during capital procurement measures
- Special audits in accordance with the German Law relating to Private Companies with Limited Liability ('Gesetz betreffend die Gesellschaften mit beschränkter Haftung': GmbHG), e.g. capital increase audits
- Audits in accordance with the German Law on Budgetary Principles ('Haushaltsgrundsätzegesetz': HGrG)
- Audits in accordance with the German Regulation on Brokers and Property Developers ('Makler- und Bauträgerverordnung': MaBV)
- Completion of external quality controls according to the German Law Regulating the Profession of Auditors ('Wirtschaftsprüferordnung': WPO)
For voluntary audits, the type and scope of the audit will depend on the audit's individual objective. The procedure for voluntary audits is essentially the same as for obligatory audits. Other approaches may be taken, for example, in the case of audits on embezzlement and delicts.
Our services comprise, for example:
Voluntary auditing of annual and group financial statements
Voluntary auditing of financial statements according to IFRS/US GAAP
Preparation of financial statements along with auditing procedures
Review of interim financial statements
Auditing of internal control systems and operating processes
Audits on embezzlement and delicts
Creditworthiness audits
Overindebtedness audits
Audits in the case of insolvency and liquidation
- Budget and price auditing
