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Audit reviews of financial statements, including consolidated and interim statements

When auditors review financial statements, they assess them from a commercial standpoint with the objective of enhancing the credibility of the information they present (German Institute of Auditors, Audit Standard 900). Especially when dealing with external parties (e.g. banks), the auditors' review of a report is often seen as a hallmark of quality. It is important to bear in mind, however, that the auditors' review is not the same as an audit of the financial statements, and thus does not confer the certainty of an unqualified auditors' opinion. In many cases, an auditors' review of financial statements includes a critical assessment of the financial statements on the basis of a plausibility check confirmed by a certificate.

Where we excel – how you benefit

Through our extensive experience with standalone and consolidated financial statements and auditing interim statements, we are in a position to apply industry-specific expertise in audit reviews as well. Here, too, we operate by our time-tested quality philosophy, applying same strategic and risk-focused approach in audit reviews as in mandatory or voluntary audits.