Our service-oriented range is characterized by nationwide experience

Many years of experience in looking after clients from many different venues and a burning passion for supporting projects on an international scale are what makes our service to one of a kind.

Due to constantly increasing requirements for accounting, transparency, processes and risk management of enterprises our services in examination and support in the field of auditing exceed the average audit and determination of correct annual accounts by far. In addition to aforementioned annual statement (which we offer, as well, of course!) we can also offer audits of internal control systems, for example according to ISAW 3402. For detailed information concerning this topic please click here.s (z.B. nach ISAE 3402 an). For detailed information on this topic click here.


  • Shape Annual audits as dictated by law
  • Shape Statutory and optional annual audits
  • Shape Special audits according to stock corporation law and other regulations
  • Shape Embezzlement audits
  • Shape Audit reviews
  • Shape Audits according to the Banking Act (KWG)
  • Shape Prospectus assessment
  • Shape International financial reporting (IFRS, US-GAAP)

Frequently asked questions


In the case of an annual audit, the annual financial statements and, if applicable, the management report to be prepared at the end of the financial year are checked by an auditor. Compliance with laws, compliance with the articles of association or articles of association and compliance with the principles of proper accounting should be checked here. The aim of the annual audit is to assess the correctness of the accounting. Depending on the audit assignment, the procedure for an annual audit may differ slightly, but the following procedure is generally aimed for:

- Order/order confirmation:
Before the start of the audit, a shareholder resolution should be available appointing the auditor for the respective financial year. An order confirmation letter is then prepared by the auditor, in which the scope of the audit and other professional legal framework conditions are specified. This document forms the legal basis for cooperation with the client.

- Preparation:
In order to get an insight into the company and its business processes, discussions are first held with the management and the people responsible for accounting. The management's assessments of the general course of business and the company's situation enable us to plan the annual audit in an optimal, individual and risk-oriented manner. Processes relevant to accounting are reviewed as part of a preliminary review. A precise schedule is then coordinated with the persons responsible for accounting.

- Balance confirmations:
In the course of the first requirements, the open item lists of debtors and creditors as well as a list of all banks, lawyers and tax consultants are queried. This information is required to carry out a so-called balance confirmation campaign. For this purpose, sufficient lead time for the actual document check should be observed, since sufficient time should be planned for the replies. Normally 2-3 weeks before document verification.

- Receipt request:
After reviewing the financial statements, the auditor creates a first request for documents. These documents (e.g. contracts, incoming and outgoing invoices, etc.) should be available to the auditor before the start of the audit to avoid delays in the audit process.

- Document check:
The document check normally takes place at the customer's site. However, it is possible to carry out a digital examination by arrangement. As part of the document review, the financial statements are examined in more detail and key issues for the financial statements are discussed in more detail. The aim of this check is to uncover possible errors or potential for improvement in accounting.

- Final meeting:
A determination list is created on the basis of the tests carried out. This is analyzed in the final discussion with all those responsible. Possible transfers and adjustments to the annual financial statements and, if applicable, management report result from the determination list.

- Audit report:
After the final annual financial statements and, if applicable, the management report have been prepared, a first draft of the audit report is prepared by the auditor. After the report has been reviewed and approved, the final printed copies are sent and the annual audit can be completed.

According to § 316 HGB, medium-sized and large corporations (GmbH, AG) are obliged to have their annual accounts audited by an auditor. This audit obligation also applies to the financial statements of capital market-oriented companies, since these are always considered large corporations in accordance with Section 267 (3) HGB.

In order to provide an estimate of the effort and complexity of the audit, we need the financial statements for the financial year to be audited, or the financial statements for the previous year if they have not yet been prepared. In addition, a short description of the business model helps us to get a better insight into your company. If you are interested in an annual audit, please contact us!

Companies that have their annual accounts audited by an auditor can gain advantages over other companies. On the one hand, the audit can reveal potential for improvement in internal processes, which leads to more efficient processes and less potential for errors in the company. The audited annual financial statements also provide internal management with a reliable basis for future decisions. On the other hand, a certificate from the auditor can be used to prove to banks, investors and other interested parties that the annual financial statements are free of material errors. In this way, you can increase trust in your company in the future.