An audit is an independent examination of the financial statements, accounting records and administration. The auditor assesses whether the financial statements have been prepared in accordance with the applicable requirements and give a true and fair view of the organisation’s performance and financial position.

The obligation to appoint an auditor depends on factors such as the company’s size, legal form and provisions in its articles of association or rules. Group relationships and specific legislation may also affect the assessment. We are happy to help determine what applies to you.

Yes. A voluntary audit can strengthen confidence among owners, the board, financiers and other stakeholders. It can also provide better information before financing, ownership changes or other important decisions.

An audit normally covers the financial statements, accounting records and administration. Its focus and scope are planned according to the organisation’s size, risks and other circumstances, as well as applicable legislation.

Reconciled accounting records, completed financial statements and well-organised documentation make the process smoother. Before the engagement, we agree on the timetable and required materials so that responsibilities and expectations are clear.

The audit can be completed once the financial statements have been prepared. Parts of the audit may, where appropriate, be planned or performed during the financial year. The timetable is adapted to the requirements of the general meeting and reporting deadlines.

An accounting firm normally prepares the accounting records and financial statements. The auditor acts as an independent examiner and issues an auditor’s report. The roles and responsibilities therefore differ, although efficient information exchange makes the audit smoother.

The auditor may explain observations, discuss accounting and administrative matters and provide advice within the limits of auditor independence. Before carrying out other engagements, we always assess that independence will not be compromised.

The competent governing body, such as the general meeting or association meeting, appoints the auditor. We are happy to explain how a change is made in practice.

Please describe the legal form, business activities, financial year, approximate size, whether the company belongs to a group and when the audit needs to be completed. This information helps us assess the scope more quickly and return with relevant follow-up questions.