Fiscal Services - Examination Of The Annual Financial Statements And Other Exams. The Examination Of The Annual Financial Statements Must Be Carried Out According To § 317 Hgb, Taking Into Account The German Principles Determined By The Institute Of The Wirtschaftsprüfer (Idw) (See Idw Ps 450 Ad), Including All The Necessary Work For Preparation And Follow-Up. The Corresponding Examination Must Be Planned And Carried Out In Such A Way That Violations Or Incorrectness, Which Are Significantly Recognized By The Presentation Of The Image Of The Asset, Financial And Earnings Situation Imparted By The Principles Of Proper Bookkeeping And By The Position Report, With Sufficient Security. It Must Be Assessed Whether The Annual Financial Statements Comply With The Legal Regulations And, Taking Into Account The Principles Of Proper Bookkeeping, A Picture Of The Companys Asset, Financial And Earnings Situation Corresponds To The Actual Conditions. It Should Also Be Assessed Whether The Management Report Is In Line With The Annual Financial Statements, Overall Conveys An Appropriate Picture Of The Situation Of Society And The Opportunities And Risks Of Future Development Correctly Represent. As Part Of The Implementation Of The Examination, The Auditor Must Take Into Account The Business And The Economic And Legal Environment Of The Company As Well As Expectations Of Possible Errors. The Effectiveness Of The Accounting -Related Internal Control System As Well As Evidence Of The Information In Bookkeeping, Annual Financial Statements And The Management Report Must Be Assessed Mostly On The Basis Of Samples. In The Expansion Of The Examination Order, The Service To Be Provided Includes In Addition To The Business Presentation Of The Companys Asset, Financial And Earnings Situation, Also The Examination Of The Orderly Of The Management And The Economic Situation Of Aldb Gmbh For The 2025 Financial Year, (Plus An Extension Option For The Financial Year 2026, 2027 And 2028) In Accordance With Section 53 Household Act (Hgrg) Idw Ps 720 Report On The Expansion Of The Final Exam According To § 53 Hgrg. The Contractor Should Already Be Available To Assess Facts And Their Effects On The Establishment Of The Annual Financial Statements During The Establishment Of The Annual Financial Statements. It Is Therefore Sought That The Activity In Aldb Gmbh Will Be Accepted Immediately After The Order (Probably In Mid -September 2025). The Scope Of This Activity Will Include Approximately 2-3 Appointments (Days) For Voting Talks As Part Of The Establishment Of The First Annual Financial Statements. The Participation Requirements In Accordance With § 320 Hgb And Accordingly Idw Are Known To Aldb Gmbh And Are Observed.
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