in cooperation with NS+P Dr. Neumann, Schmeer und Partner mbB / Aachen, Germany

Increasingly complex environmental conditions and technologies. Constantly changing markets. Progressive globalization of the economy. All these processes cause profound changes for your business and your risk environment.
An auditor is expected to align the planning and execution of the audit with these changing conditions.

An annual audit carried out by us in accordance with the statutory requirements includes:

  • Opinion on the assessment of the situation of the company, in particular future development and its risks, by the legal representatives and the exercise of the duty to speak in the event of threats to the existence and development of the company as a going concern, as well as in the event of serious violations by the legal representatives and employees (advance reporting)
  • Assessment of the legal and contractual compliance of the accounting records, the annual financial statements and the management report (compliance audit)
  • Assessment of whether the annual financial statements give a true and fair view of the net assets, financial position and results of operations (VFE position) in accordance with German principles of proper accounting (GoB) (overall statement of the annual financial statements)
  • Assessment of whether the legal representatives have set up an appropriate monitoring system and early risk detection system.

Our audit concept ensures that we can meet the statutory objectives and the expectations of our clients to their full satisfaction.

Our audit concept is based on an entrepreneurial understanding of your business.

In order to understand the client's business, the auditor must understand and assess process and future-oriented influencing factors in addition to past facts and inventory data. A key focus is on potential risks and the development of the company's economic situation.

As part of our annual audit, we offer a wide range of modern consulting services. These services are often closely linked to the audit of the financial statements and offer you relevant benefits.

Our range of services is available to companies of all sizes and legal forms. We will be pleased to inform you.

Voluntary and statutory audits

Our annual and consolidated financial statement audits are consistently geared to the needs of our clients. Our expertise, our methodical approach, the technical tools we use and our national and international network guarantee our clients efficient handling of all audit engagements.

The nature, scope and results of our audit are discussed with you in a timely manner. We will address identified weaknesses in your company and develop suitable ideas and proposals for solutions in a letter to the management in order to optimize the issues that can be improved.

Our clients thus receive an additional benefit in addition to the annual audit. We understand an audit not as a mere ticking off of figures, but as entrepreneurial thinking as a partner of the management.

Special audits

The term "special audits" refers to audits that have to be carried out on the basis of statutory auditing regulations or on the basis of voluntary self-commitment.

The following special audits in particular fall under the statutory auditing regulations

  • Real estate agent and property developer ordinance
  • Unacceptable undervaluation
  • Capital increase audit within the meaning of § 57 e GmbHG (German Limited Liability Companies Act)
  • Audit pursuant to § 24 of the Financial Investment Brokerage Ordinance (FinanzanlagenvermittlVO)
  • Formation audits for corporations, in particular for stock corporations
  • Impairment audits in connection with contributions in kind, transformation audits and merger audits

As voluntary special audits we perform

  • Audits of reorganization concepts
  • Audits of actual or impending insolvency and/or overindebtedness of companies at risk of insolvency
  • Audits of the use of funds within the framework of public subsidy programs
  • Price audits in the context of public contracts
Judicial and private expert opinions

Our focus is on business valuation reports. The reason for such a business appraisal can be various. We will be happy to discuss the details with you.

In addition, we have extensive experience in providing expert opinions in the following areas

  • investment decisions
  • financing decisions
  • Preparation of business plans (business plan) in the context of business start-up and expansion
  • Damage assessment in judicial and extrajudicial cases and
  • Determination of business interruption damages.
  • With the help of our international network, we can also provide support in cross-border cases.

Judicial expert opinions

In the event of a legal dispute, complex economic contexts can often only be analyzed by particularly qualified experts and explained to the disputing parties and/or the court for decision-making purposes.

Thanks to our expertise, we are able to quickly and economically provide expert opinions on almost all economic issues (e.g. facts of over-indebtedness or insolvency, determination of the amount of claims for damages, embezzlement examinations, examinations of contestation facts in insolvency law, etc.).

How can we help you?

Let us convince you.
Contact us.