Year-end & con­so­li­da­ted

finan­cial state­ments

Year-end & con­so­li­da­ted finan­cial state­ments

During a year-end audit or con­so­li­da­ted finan­cial state­ments audit, the inde­pen­dent audi­tor exami­nes the annu­al finan­cial state­ment that was law­ful­ly crea­ted based on the legal size or the legal form of the com­pa­ny. The audi­tor ensu­res that all legal norms are adhe­red to, that the book­kee­ping con­forms to all legal obli­ga­ti­ons and that all arti­cles of part­ners­hip or char­ters are right­ful­ly credi­ted. The audi­tor then pro­vi­des eit­her an unqua­li­fied or a qua­li­fied auditor’s opi­ni­on. An inde­pen­dent audit ensu­res that the audi­ted com­pa­ny adhe­red to all legal accoun­ting regu­la­ti­ons. All midd­le-sized and big cor­po­ra­te enti­ties are requi­red to have their annu­al finan­cial state­ments audi­ted by an inde­pen­dent audi­tor. Com­pa­nies that are not law­ful­ly requi­red to enlist an audi­tor nevertheless often have their finan­cial state­ments audi­ted, eit­her becau­se of their arti­cles of part­ners­hip or becau­se a credi­tor insti­tu­te obli­ges them to.

We pro­vi­de year-end and con­so­li­da­ted finan­cial state­ments audits based on Ger­man and also on Inter­na­tio­nal accoun­ting regu­la­ti­ons (espe­cial­ly IFRS).

We spe­cia­li­ze in the­se indus­tri­al bran­ches:

  • Mining indus­tries and mining sup­pliers
  • Rene­wa­ble ener­gies
  • Mecha­ni­cal engi­nee­ring
  • Housing indus­try
  • Food indus­try

Our teams are com­po­sed of our own and also free­lan­ce assi­stants who pos­sess a high edu­ca­tio­nal level. It is our princip­le that the cer­ti­fied public accoun­tant is over­see­ing the who­le audi­t­ing pro­cess per­so­nal­ly on loca­ti­on or is sub­sti­tu­ted only by pro­found­ly expe­ri­en­ced assi­stants. The com­po­si­ti­on of the­se teams varies only rare­ly over the years.