Financial statement audits


Financial statements are used by our clients and their business partners as a decision-making basis.
Subject-matter of our audits are

  • Financial statements
  • Consolidated financial statements

which were prepared according to German commercial law (Commercial Code [Handelsgesetzbuch - HGB], Companies Disclosure Act [Publizitätsgesetz - PublG] u.a.) or according to international accounting standards (such as IFRS).

Based on our audits we express assurance to our clients as to the reliability of their accounting system. Our audits are based on German audit standards using a risk-oriented audit approach. Specialists in the respective business sectors are assigned to the engagements, using IT-assisted audit techniques in order to ensure focused risk identification and a more efficient audit process. Services that are delivered timely and consistency of staff involvement at Trinavis demonstrate that our client relationships are geared towards long-term success.

The currently applied and continuously improved audit tool ensures custom-tailored procedures on the basis of our knowledge of your business activity, which may vary depending on the companies' principal activities and size and their legal form.

Extended audit assignments, such as audits according to Sec. 53 of the Basic Budgetary Rules Act [Haushaltsgrundsätzegesetz – HGrG] and sustainability reporting as an integral part of the financial statements are also conducted reliably and efficiently.

We furthermore audit

  • Components of financial statements (e.g. balance sheet and individual disclosures of financial statements) as well as
  • Financial statements prepared for a special purpose