A “Prüfungsbericht” translates to “audit report” in English and is a formal document that summarizes the findings of an audit.
What is “Prüfungsbericht”?
In Germany, a “Prüfungsbericht” is a detailed report produced by auditors after they have completed an examination of an entity’s financial statements and records. It is relevant in various contexts, such as financial audits of companies, quality checks of care facilities, or the review of annual financial statements. The report provides an independent assessment of the accuracy and compliance of the financial information presented by the entity[2][5][8].
More information about “Prüfungsbericht”
The “Prüfungsbericht” includes information on the scope, nature, and results of the audit. It is a key document for stakeholders, such as shareholders, creditors, and regulatory bodies, as it provides assurance about the financial health and compliance of the entity being audited. The report must be prepared with clarity and must be signed and presented to the legal representatives or supervisory board of the audited entity[7][8][10].
Related to “Prüfungsbericht”
Here are some additional terms that are related to “Prüfungsbericht”:
- Bilanzprüfung: A financial audit specifically focused on verifying a company’s balance sheet and ensuring compliance with financial reporting standards[2].
- Jahresabschlussprüfung: An annual audit of a company’s financial statements, which includes the balance sheet, income statement, and notes to the accounts[5][19].
- Qualitätsprüfung: A quality audit, which can refer to the inspection of care facilities to ensure they meet certain standards[1][4].
The “Prüfungsbericht” is an essential tool for transparency and accountability in financial and quality auditing processes.