Business auditing
Business auditing


Voluntary, statutory and special audits

In our auditing business we audit both separate and consolidated financial Statements.

Alongside statutory audits, we also perform voluntary audits of the annual financial statements of small corporations on behalf of their shareholders or lenders.

When auditing annual financial statements, we work with audicon audit Software.

Special audits can be performed in situations such as:

  1. Impairment tests for capital increases executed by way of contributions in kind under the German Company Transformation Act (UmwG)
  2. Foundation audits under § 33 (2) of the German Stock Corporation Act (AktG)
  3. Capital increases executed by way of contributions in kind under § 56 of the German Limited Liability Companies Act (GmbHG)

ecospect GmbH has successfully passed the quality checks provided for in § 57a of the German Auditing Ordinance (WPO). The relevant attestation authorising ecospect to perform statutory audits was granted in August 2014.

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