For us, auditing is not merely a retrospective review of financial statements, but rather an assessment of a company’s future risks and opportunities. To this end, we deploy experienced auditors with in-depth industry expertise. Our audit services meet the highest quality standards. We regularly subject them to internal quality controls as well as external reviews by other auditors, known as peer reviews.

In the area of audit, we offer our clients a wide range of services.

Whether HGB, IFRS, or US-GAAP—we provide expert support for all matters related to national and international accounting.

The legal environment in which German companies operate is subject to constant change.

Fully complying with these requirements—particularly with regard to procedural implementation and documentation—poses significant challenges for accounting departments. This applies, for example, to the methodology and documentation of the annual “impairment testing” required under IFRS, as well as to the handling of certain financial instruments.

On the other hand, regulatory requirements have also increased. In addition, corporate transactions, restructurings, or refinancings present the affected companies with major challenges.

To ensure you are optimally prepared, our experts support you and your accounting department with services in the following areas:

We assist you with all valuation-related matters.

Whether in the context of transactions, restructuring measures, or accounting issues: The valuation of companies or individual asset groups always forms the starting point for a business decision. However, it is often subsequently the focus of critical scrutiny, whether in the context of statutory audits, fairness opinions, or expert arbitration proceedings. We approach this core element of business decision-making with the highest standards of professionalism and quality.

We provide the foundation for your decisions.

Our valuation experts possess comprehensive expertise and the personnel resources necessary to ensure competent and rapid execution of even large-scale valuation projects. Depending on the specific case and industry focus, our valuation specialists work closely with experts from the legal, tax, and management consulting fields, as well as with technical consultants. Of course, upon request, we also support you throughout the entire project beyond the valuation itself.

Our Services at a Glance

Appraisal

We determine reliable and transparent enterprise values based on comprehensive knowledge of valuation theory and experience.

Fairness Opinion

Corporate transactions or restructurings require the utmost care and risk awareness. With a Fairness Opinion, we support you in assessing the appropriateness of transaction prices and compliance with legal documentation requirements.

Transaction-Related Valuation

Corporate transactions often require quick decisions. The core question is whether the transaction is worthwhile for you. We support you by analyzing your strategic value drivers and synergies, as well as through sensitivity and marginal price analyses.

Purchase Price Allocation

We advise you on purchase price allocation in the context of business combinations and their accounting treatment, both prior to and after the transaction is completed.

Impairment Test

The impairment testing of goodwill, intangible assets, and financial assets, as well as the early identification of impairment risks, is particularly important.

Asset Valuation

A central focus in the valuation of intangible or tangible assets is both the analysis of specific value drivers for brands, technologies, customer relationships, or assets of all kinds, and the determination of appropriate valuation methods.

Financial Modeling

We support you in developing decision-making frameworks for evaluating investment projects and financing alternatives. Based on our integrated modeling, it is possible to evaluate alternative courses of action within the framework of corporate strategy and assess planning scenarios. This allows for a more nuanced analysis of investment projects and makes the benefits of a transaction transparent.

Key areas of focus in IT auditing include:

• IT system audit
• IT due diligence audit
• Audit of IT-supported business processes
• Simulation of digital tax audits

Our range of services includes audits of the compliance and security of IT systems as part of external and internal audits. Depending on the type of IT audit, we either analyze the current state of an IT environment against the relevant compliance and security requirements or compare the original objectives with the goals actually achieved.

Our approach to IT audits is specifically designed to identify general issues and potential areas for improvement. In this context, we always provide our clients with actionable recommendations based on the results of our audit work.

The relevant requirements for the compliance and security of IT systems arise from the general provisions of national and international legislation, principles and statements derived therefrom, industry-specific and regulatory requirements, as well as relevant standards for the design of IT processes and IT system landscapes. Listed below are some of these requirements that we take into account in our audit work: