IMMER EINHUNDERT PROZENT

Performance.

Audit and Assurance

We make sure that you can rely on your corporate figures

Our clients in this area include a number of national and international businesses of all legal entities and in all industries. All of them consider our audits to be something more than just a review of their accounting procedures.

We help companies to meet increasingly more complex accounting, transparency and risk management requirements. We make sure that you can rely on your corporate figures, giving you the chance to initiate the measures that are appropriate for your business.

Our services in the field of audit and assurance

Audit of Financial Statements

In the accounting and auditing field, our activities focus on carrying out voluntary and legally required year-end audits of annual company accounts and group financial statements in accordance with HGB, IFRS or US-GAAP. We also review reporting packages in the course of a year-end audit, as well as carrying out various spot checks.

The first step of any year-end audit is to gain a thorough understanding of the client's business. We analyse and evaluate the economic and legal environment, the business risks, the internal control systems and the risk management system. On the basis of this information, we develop a company-specific, risk-oriented auditing strategy.

Highly motivated auditors, supported by experienced and reliable auditing teams, guarantee short communication and decision paths. We tend to address critical issues at an early stage in order to find solutions in good time.

Our internal quality assurance system and our staff's ongoing further professional development guarantee compliance with national and international auditing standards. We have not only successfully passed a quality control check as per § 57 a of the WPO German certified public accountants and auditors act, our quality assurance system is also ISO certified. As a Morison KSi member, we are also able to support all international activities with the help of competent local experts.

The ultimate result of our efforts are informative audit reports which significantly increase closing figure reliability and recipient confidence. In addition, we advise our clients on internal control and risk warning system efficiency. So we provide additional support to those responsible for the management of the business, and ensure that they can rely on their corporate figures.


Special Audits

Apart from year-end audits, there are numerous other contractually or legally required audits that call for certification or confirmation by a professional third party. Our clients can also rely on GKK PARTNERS' independence, reliability and expertise where these audits are concerned. We have many years of experience in the area of special audits. Our specialists are thoroughly familiar with the latest requirements and will gladly lend their support to clients in the following areas:

  • Special audits in accordance with German AktG, GmbHG, UmwG laws (companies act, company law on limited liability companies, law regulating company conversions; aspects covered include establishment, conversion, ficticious investments, capital changes)
  • Audits in accordance with the German Makler- und Bauträgerverordnung (MaBV), the act governing real estate agents and commercial contractors
  • Audits in accordance with § 53 of Germany's Haushaltsgrundsätzegesetz (HGrG), the law on budgetary procedures
  • DSD audits (Germany's dual waste management system, 'green dot' fit-for-recycling certification)
  • Application of funds audit (EU subsidies)

Audit of Leasing Companies as per German Banking and Lending Law

See here for more information.


Reporting Package Audits

See here for more information.


Company Valuation

See here for more information.


Internal Audits

Risk management is a critical success factor for businesses and organisations of all sizes and in all industries. Risk management and internal revision are therefore key to good business management. Increasingly, this also applies to medium-sized businesses.

We have consolidated our many years of experience with risk management and internal control systems gained in the course of our year-end auditing work to allow us to support our clients in the tasks ahead of them.

Our services cover the following areas:

  • Development and introduction of a risk management system
  • Compilation of the risk manual
  • Internal audit development and design
  • Carrying out internal audits as an external service provider