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Audit

Our staff offer a wide range of differing expertise that is concentrated in the areas of tax, audit and advisory.

The area of audit stands for excellence in auditing services.

We audit effectively and efficiently. We not only help our clients fulfil the law’s requirements, but the insights we gain often also represent valuable starting points for the further development of the company.

Current News [in German only]

Internes Kontrollsystem / Überwachung / Aufsichtsrat
Busch

Mitteilung von Mängeln im internen Kontrollsystem (IDW EPS 475)

Der HFA des IDW hat mit IDW EPS 475 den Entwurf eines IDW Prüfungsstandards verabschiedet, der sich mit der Mi...
Annual Improvements Project 2015-2017 / IAS 12 / IAS 23 / IFRS 3 / IFRS 11 / Endorsement
Zwirner

Änderungen an diversen IFRS (annual improvements project 2015-2017) in EU-Recht übernommen

Am 14.03.2019 wurden Änderungen an verschiedenen IAS bzw. IFRS, die im Rahmen des annual improvements project ...
IAS 19 / Leistungen an Arbeitnehmer / Planänderung / Plankürzung / Planabgeltung / Dienstzeitaufwand / Nettozinsen / Endorsement
Zwirner

Änderungen an IAS 19 in EU-Recht übernommen

Am 13.03.2019 wurden die Änderungen an IAS 19 „Leistungen an Arbeitnehmer“ von der EU mit der Verordnung (EG) ...
EU-Verordnung zur Abschlussprüfung / Nichtprüfungsleistungen / PIE / Black List / Aufsichtsrat / Prüfungsausschuss
Boecker

IDW Positionspapier zu Nichtprüfungsleistungen des Abschlussprüfers i.d.F. vom 05.11.2018

Im Zusammenhang mit der Unabhängigkeitsfrage bei Abschlussprüfern spielen die sogenannten „Nichtprüfungsleistu...
Rückstellungen / Pfandrückstellung / BMF / BFH
Zwirner

Aktuelles zur Pfandrückstellung: BMF-Schreiben vom 19.02.2019

Mit Schreiben vom 19.02.2019 hat das BMF erneut Stellung genommen zu der bilanzsteuerlichen Behandlung von Pfa...
IAS 19 / IAS 28 / IFRS 9 / IFRS 16 / IFRIC 23 / Annual Improvements Project 2015-2017
Zwirner

IFRS-Update 2019: ab 2019 neu anzuwendende IFRS

Zum Jahreswechsel 2019 sahen sich die IFRS-Bilanzierer wieder mit Änderungen in verschiedenen Regelungen konfr...

Auditing approach

Kleeberg takes a business-process oriented auditing approach. We always have an eye on the entire value chain of a company – not just its bookkeeping.

In the development of the auditing strategy we take a wealth of factors into consideration, such as the appraisal of the corporate environment and information from the management as to the key goals and business risks. From this strategy we derive an audit programme which lays down the main focuses, type and scope of the auditing processes. Subsequently we plan a schedule and select the appropriate personnel.

Our structured approach guarantees an effective and efficient audit – in the interest of our clients.

Range of services

Kleeberg has many years of experience in the most diverse auditing disciplines.

Our clients value us as a reliable partner for all auditing matters. And we want to remain just that – which is why we consistently tackle every challenge that arises from changes in the legal framework.

Statutory and voluntary annual audit

Legal requirements with regard to both the creation and the auditing of annual statements have become ever more stringent in recent years. Kleeberg has responded by continuously developing the process of annual audits and the way they are organised. We are the competent partner to companies in all audit-related issues – and we want it to stay that way.

In conducting the statutory or voluntary "classic" annual audit, we also scrutinize the effectiveness and appropriateness of the company’s internal monitoring system and risk-management system, as well as the organisational productivity and compliance of business processes. We make recommendations to our clients on how processes could be enhanced. Naturally our competence also covers the review of (interim) audits and audits in accordance with Article 53 of the German Law on Budgetary Procedures (Haushaltsgrundsätzegesetz, HGrG) including the compliance audit of the management.

Our individualised, risk-oriented auditing approach is based on the German Principles of Proper Auditing or the International Standards on Auditing under consideration of an optimum and efficient auditing procedure for maximum client benefit.

In mandatory and voluntary year-end audits, it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Auditing of financial statements according to IFRS and US-GAAP

The progress of globalisation is driving the integration of the capital markets forward. As a result, it is becoming increasingly important to be able to compare the annual accounts and consolidated financial statements of companies operating on the capital market. This in turn boosts the significance of international accounting standards such as IFRS and US-GAAP – in the EU, group accounting in conformity with IFRS is already mandatory for money-market-oriented parent companies.

Kleeberg assists clients not only in converting their bookkeeping to comply with international accounting norms, we also carry out auditing of IFRS and US-GAAP financial statements. We perform our audits in conformity with the International Standards on Auditing and the United States Generally Accepted Auditing Standards. Our extensive know-how also allows us to assess complex issues reliably in accordance with IFRS and US-GAAP, e.g. with respect to the accounting of stock options and financial derivatives.

In auditing financial statements according to IFRS and US-GAAP, it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Quality control reviews and quality assurance services

All the public accountants and audit and accountancy companies that carry out statutory audits in accordance with Art 316 HGB (German Commercial Code) are basically obliged to undergo quality control by another member of their profession (peer review). The aim of this quality control is to ensure and improve the quality of the profession practiced and to strengthen the confidence of the public in the work of public accountants. Kleeberg is available as a competent partner to public accountants and audit and accountancy companies that are having a peer review carried out. As part of our examination, we check to see whether the quality assurance system of the respective audit and accountancy firm is reasonable and whether it functions properly. We report on the outcome of our audit to the customary extent.

Our employees have many years of experience in the field of quality control. This extends not only to large and medium-sized audit firms but also to small and medium-sized practices, their organizational challenges we know and understand.

Local restrictions apply neither to quality control audits nor to our other range of services: our activities are not confined to Munich and Hamburg. We are available nationwide as a competent contact.

In addition to quality control audits, we offer our fellow professionals further quality assurance services. Besides expert opinions, these include ISO certifications and the preparation of report critiques or internal inspections.

Company formation audits

When founding public limited companies where part of the subscriptions are in kind (Sachgründung), a company formation audit by a court-appointed formation auditor is mandatory. This comprises the portrayal and appraisal of the founding process as well as the evaluation of non-cash investments and any non-cash assets taken over. Kleeberg offers competent support throughout this process.

If desired we can also conduct comprehensive audits of company formation processes, independent of any legal obligations. This involves the intensive examination of both the economic factors and the legal issues of company founding. In this way we help our clients achieve their individual objectives with maximum efficiency as early on as the founding process.

In formation audits it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Special audits according to stock corporation law

Special audits according to stock corporation law may comprise both the general special audit according to Article 142 ff. of the Stock Corporation Law (AktG) on processes in company formation or management, and the special audit in connection with improper undervaluation, or the special audit of relationships to controlling companies. All these contents require the audit of specific corporate sub-areas, processes or positions in the financial statements, and as a rule result from the requirements of stakeholders or of the company.

Kleeberg undertakes these special audits when commissioned by the company itself or in response to a court appointment. Through our extensive expert knowledge in matters of accounting, evaluation and law, we are available throughout as a competent partner for the various areas. Our problem-oriented and objective-focused approach guarantees auditing efficiency and quality as well as appropriate reporting.

In special audits according to stock corporation law, it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Reorganisation and merger audits

The restructuring of companies or groups of companies often entails changes of corporate form. Depending on the legal entities involved, this can lead to merger audits, formation audits or audits of investments in kind being necessary. At the heart of the merger audit is the analysis of the merger contract, so as to ensure the completeness and correctness of mandatory details as stipulated in the Reorganisation of Companies Act.

Kleeberg supports its clients not only as a consultant for restructuring processes, but is also active in reorganisation merger audits. We analyse in detail the economic and legal processes and their consequences. Our expertise guarantees you a comprehensive and efficient audit and contributes to the success of the restructuring process.

In reorganisation and merger audits, it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Audits according to Real-Estate Brokers and Commercial Builder Law (MaBV)

The licensing rules in Article 34c of the German Trade Regulations (GewO) is intended to ensure the reliability as well as the established financial circumstances of people working in certain trades or businesses. On this basis the Real-Estate Brokers and Commercial Builder Law contains regulations governing the pursuing of the profession of real estate broker, loan and investment broker, property developer and construction management agent. For clients from these occupational groups, Kleeberg offers its services as a competent partner for the compulsory annual compliance audit.

We analyse comprehensively the type of business operations and focus our auditing activities so that all relevant regulations are observed to the full. Through the efficiency of our auditing services we ensure that our clients fulfil their obligations towards the relevant departments completely and on time. This allows them to get back to their business operations again with as little disruption as possible.

In audits according to the Real-Estate Brokers and Commercial Builder Law, it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Audits in accordance with the Banking and Securities Trading Law

Supplementary to the general audit-related obligations, the Banking Law for credit institutes lays down particular requirements that the audit has to fulfil, for example a comprehensive audit of the economic circumstances as well as the observation of particular duties and special laws. For securities services providers the Securities Trading Act prescribes additional audits.

Kleeberg is a competent partner at the service of clients affected by these regulations. We take care of the general audit and guarantee moreover the fulfilment of specific audit requirements. On behalf of our clients we monitor their compliance with disclosure obligations, rules of conduct and the information requirement of the Securities Trading Law, as well as the observance of all regulatory stipulations and guidelines. In the scope of our audit activities we systematically analyse the individual risk factors that our client is exposed to. This serves not only to ensure the efficiency and effectiveness of our audit, but also the successful economic development of the client.

In audits according to the Banking and Securities Trading Law, it goes without saying that we take into account the specifics of the branch of business and the legal form of the company.

Quality assurance

As certified public accountants – be it on behalf of the client, or at the request of a third party – we have the task of ensuring the formal and factual accuracy of data.

That is the purpose of our quality assurance.

Our quality assurance measures relate partly to the area of auditing as a whole and partly to the individual auditing instance.

We understand quality assurance as an ongoing process and as the foundation of a long-term, consistently successful cooperation with our clients.

Short note Bewertung Pensionsrückstellungen (03/2016)

Short note Bewertung Pensionsrückstellungen (03/2016)
(PDF 0.1 MB)

Short note Bewertung Pensionsrückstellungen (01/2016)

Short note Bewertung Pensionsrückstellungen (01/2016)
(PDF 0.08 MB)