Tenders Are Invited For Accounting, Auditing And Fiscal Services - Auditor

Accounting, Auditing And Fiscal Services - Auditor. The Service Includes The Annual Financial Statements And Tests Of The Annual Financial Statements, Examination Of The Proper Management And The Economic Situation. The Duration Of The Service Refers To The Examination Of The Annual Financial Statements Of The 2025 - 2029. The Examination Period Comprises 5 Years. The First Exam Is The Year 2025. The Beginning Of The Examination Acts Must Be Coordinated With The University For The Respective Reporting Year. According To The Lower Saxony Ministry Of Science And Culture (Mwk), The Draft Of The Examination Report On June 30Th Of The Year Following The Examination Period Should Be Available. Examination Scope Is The Annual Financial Statements On December 31 And The Management Report For The Financial Year. The Exams To Be Carried Out Are Based On The Rules Of The Lower Saxony University Act (Nhg) For Universities In The Sponsorship Of A Foundation (§ 57 Nhg) And The Accounting Directive Of The Lower Saxony Ministry For Science And Culture (3Rd Edition Of October 1, 2010). According To § 57 Nhg, The Provisions Of The Commercial Code On Large Corporations Are To Be Applied Accordingly To The Annual Financial Statements. According To Section 57 (2) Sentence 3 Nhg, The Examination Mandate Also Includes The Examination Of The Orderly Of The Management And The Economic Situation In Accordance With Section 53 (1) Hgrg. In Addition, The Mwk Is Entitled To Expand The Scope Of Exams By Changing So -Called Focus Tests Annually. The Examination And Reporting Must Be Carried Out On The Basis Of The Provisions Of §§ 316 Ff. Hgb In Compliance With The Accounting Guideline Of The Mwk (3Rd Edition As Of October 1, 2010). The Examination Of The Annual Financial Statements Extends To The Orderality Of The Invoice System And Must Therefore Also Include The Book Management, But Also The Annual Financial Statements, The Appendix, The Position Report And The Asset Evidence. The Contractor Also Has To Carry Out In-Depth Examination Acts For The Breakdown And Explanation Of The Posts Of The Annual Financial Statements As Well As To Analyze The Asset, Financial And Earnings Situation And Report It In An Investment On The Examination Report Or In Separate Sections Of The Examination Report. In Accordance With The Provisions, § 53 Hgrg And The Idw Examination Standard (Questionnaire According To § 53 Hgrg, Idw Ps 720) Should Be Examined In Accordance With The Regulations. The Topics Of The Focus Tests That Are Desired By The Mwk Annually Are Usually A University -Specific Nature (E.G. Implementation Of The Separation Right

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Global Tender Document	Tender Notice