Annual - and WpHG Audits
Offer for financial service providers and intermediaries
Audited annual accounts are valued by owners, tax authorities and regulatory bodies. They require comfort in regard to the accuracy and reliability of financial results, the balance sheet and ultimately the risk profile of the company. Such trust can be supported with the opinion derived from the independent and diligent work of your auditor.
The audit of annual accounts, usually accompanied by an audit on compliance with regulatory requirements and a review of the internal control system, serves the purpose of building trust. The basis is a mutual understanding and an open dialogue. We strive to build long term relationships with our clients based on these principles.
We continually support our clients and are happy to be available to evaluate critical issues or to personally discuss planned initiatives beforehand – also outside of the audit season. This may help you to identify and appropriately address obstacles early on. Additionally, it prevents unnecessary surprises and delays when performing the financial audit.
A risk-oriented audit plan serves as the fundament of your individual proposal and the audit to be performed. Keeping this in mind we already consider the scalability of the regulatory requirements and the particular circumstances of your company in the planning phase. Focusing on risky activities and the material positions in the financial audit allows to perform the audit efficiently. Where applicable, it may be advisable to audit specific regulatory topics within a rolling audit plan for example only every other year and to incorporate the results of Internal Audit and Compliance.
Milestones and specific reporting requirements are agreed upon early on. Together with an ongoing open communication, surprises are avoided and a high satisfaction level concerning deliverables and audit process are ensured.
The audit is carried out as a combination of on-site appointments and decentralized auditing. Data may be exchanged through secured electronic data rooms.
BRAUS BERATUNG+REVISION GmbH WPG is a member of the Wirtschaftsprüferkammer as well as the Institut der Wirtschaftsprüfer e.V. Audits follow the IDW Auditing Standards as well as applicable statements of the IDW and any relevant statutory rules.
Apart from annual audits we perform other legally required audits, for example audits according to § 89 WpHG and the assessment according to § 24 FinVermV.