Tenders Are Invited For Accounting, Auditing And Fiscal Services – Audit Of The Annual Financial Statements For The Years 2027 To 2031 For Aok Nordost

Accounting, Auditing And Fiscal Services – Audit Of The Annual Financial Statements For The Years 2027 To 2031 For Aok Nordost. During The Audit (Including The Audit Report), The Following Must Be Observed In Particular: - The Provisions Of The Social Code (Sgb), - The Regulation On Budgetary Management In Social Insurance (Svhv), - The Regulation On Payment Transactions, Bookkeeping And Accounting In Social Insurance (Svrv), - The General Administrative Regulation On Accounting In Social Insurance (Srvwv), - The Chart Of Accounts For Statutory Health And Nursing Care Insurance, - The Statutes Of Aok Nordost - The Health Insurance Fund. - The General Terms And Conditions Of Engagement For Auditors And Auditing Firms In The Institute Of Auditors E. V. Published Current Version. The Audit Covers: - The Assessment Of The Accounting-Related Internal Control System (Ics), - The Accuracy Of The Management Of The Financial Statements (Balance Sheet Truth, Clarity And Continuity), - The Audit Of Accounting-Relevant Processes, - Compliance With Tax Regulations And - The It System Audit. The Following Requirements Are Specifically Imposed: - The Asset Statement Must Be Checked For Formal, Mathematical And Factual Accuracy. The Evidence For The Active And Passive Assets Shown In The Annual Financial Statements Must Be Completely Examined. - It Must Be Checked Whether The Changes In Assets Over The Course Of The Accounting Year Were Recorded Correctly And Whether The Result Of The Income Statement Was Correctly Transferred To The Asset Statement. Furthermore, The Contractor Must Check The Boards Salaries And The Use Of The Representative Fund Of The Board Of Aok Nordost - The Health Insurance Fund. A Separate Report Must Be Prepared On This Matter. The Respective Audit Reports Should Meet The Following Minimum Requirements: - Information About The Subject, Type And Scope Of The Audit, - Information About The Complete Or Random Audit, - Information About The Process-Oriented Audit, - Overview Of The Results Of The Asset And Income Statement, - Recording Of Fundamental Complaints. A Management Letter Is Only To Be Drawn Up If Required By The Client At The Offer Price (Appendix B.03). In Principle, The Exam Can Be Carried Out Remotely. If A Local Inspection Is Necessary, This Will Take Place On The Clients Premises In Berlin (Zip Code 10963) Or Teltow (Zip Code 14513).