Auditorial Reviews and Special Audits
There are many different scenarios where it is sensible to obtain a certification or confirmation from a certified accountant or auditor (Wirtschaftsprüfer). That is why we also carry out various special audits for our clients in addition to the traditional auditing of annual accounts. The subject of these special audits might, for example, be an interim audit, a concept for a corporate rescue or compliance by the management. Finally, we also particularly carry out audits under the German Securities Trading Act (Wetpapierhandelsgesetz, “WpHG”), the Regulations on the Duties of Brokers, Loan Brokers and Investment Brokers, Investment Advisers, Property Developers and Construction Advisers (MaBV) or we audit the reporting of due licence fees.
The aim of an auditional review is generally to increase the thrustworthiness of a company’s statements and to thus ultimately increase the reliability of the company’s financial information. We plan such an auditorial review and carry it out with the customary professional critical eye. In this connection we also critically assess, inter alia, the supporting documentation contained. We immediately communicate to our client anything we find which is significantly prejudicial to the business.
Finally, we also provide audit services in connection with the transfer of a business. In this context we have audited a great number of accounts which have been drawn up in connection with company disposals. We also avtively contribute towards the implementation of contemplated business aquisitions and increase the reliability of the accounting data that is essential for determining the purchase price.