Audit & Assurance Services

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Audit and Assurance is one of our core competencies. In addition to conducting audits of standalone and consolidated financial statements, it also includes individual and customer-specific assurance services for the diverse needs of our clients:

  • Audit of standalone and consolidated statements: Execution and handling of statutory and voluntary audits of our clients’ standalone and consolidated financial statements;
  • Special Audits: Design and implementation of audit and assurance services tailored to the individual requirements of our clients in accordance with German and international auditing standards (e.g. IDW PS 951, ISAE 3402 or ISAE 3000);
  • Review by Auditor: Review of standalone and consolidated financial statements using analytical procedures and IDW PS 900 surveys, which are tailored to the individual needs of the addressees;
  • Agreed Upon Procedures: Performance of agreed audit procedures under agreed upon procedures mandates, following international auditing standards (ISRS 4400);
  • Formation Audits: Activity as external formation auditor according to company law (§§ 33ff. AktG), including the assessment of the value of contributions in kind or acquisitions in kind (examination of formation in kind);
  • Issuance of certificate of value in connection with non-cash foundations and non-cash takeovers pursuant to the GmbHG;
  • Event-driven audits: Performance of event-driven audits in accordance with professional principles (e.g. over-indebtedness audit in accordance with IDW S 11, or audits of the use of funds and embezzlement);
  • Conversion tests: Provision of audit services in connection with conversions pursuant to the transformation act (UmwG) and activity as merger auditor within the meaning of § 10 UmwG;
  • Internal Audit Support: (temporary) support in the performance of internal audit procedures, including advising on audit planning. Performance of IT-related audit procedures including data analysis specifically tailored to the requirements of internal audit.