Expenditure prüfung

Expenditure Verification

Test - Agreement of audit procedures - Company - Projects - International Organizations - United Nations - European Union Expenditure Expenditure Verification EU Verificaton EU Expenditure Verification Report 

Expenditure Verification Reports belong to the order "agreed investigative actions". They serve to make findings without providing thus a decision addressed to an indeterminate addressees assurance (confirmation). The order type "agreed investigative actions" differs from the statutory audit and the auditor's review, but also of the "other tests". 

Reporting takes place exclusively in the form of factual findings. The instruct auditor does not determine the nature and extent of the investigation procedures to be performed by him, so he can not take any responsibility and does not warrant (confirmation) proposed.

The agreement of a test facility (for example "test whether certain operations were carried out according to the contract") or a test object (eg "regularity audit") a certain financial statement line item, (z. B. in inventories or the cost of materials) is not possible. Rather, it is the individual investigative actions define who by the client or by the responsible party, for example, in connection with a specific disclosure in the financial information of its or their purposes are deemed necessary. 

Between the auditor appointed and the customer a clear understanding should prevail above wherein the object of investigation is conducted and the terms on which the contract is

AEC performs for its clients "agreed investigative actions" by and reported here by appropriate findings that have been taken. The reports and papers are created in English or German.

AEC shall perform the following requirements: AEC is a member of a national auditing body or institution Which in turn is member of the International Federation of Accountants (IFAC). 

AEC is registered as a statutory auditor in the public register of a public oversight body in a EU member state in accor dance with the principles of public oversight set out in Directive 2006/43 / EC of the European Parliament and of the Council. 

Standards and Ethics 

AEC undertake the engagement in accor dance with:

  • the International Standard on Related Services (ISRS) 4400 Engagements to perform agreed-upon procedures Regarding Financial Information as promulgated by the IFAC;
  • with the Code of Ethics for Professional Accountants issued by the IFAC. Although ISRS 4400 Provides That independence is not a requirement for agreed-upon procedures engagements, the engagement may require AEC did act independent and Complies with the independence requirements of the Code of Ethics for Professional Accountants.

Our references in the area include, in particular Expenditure Verification

  • Implementation of Expenditure Verification and preparation of Expenditure Verification Reports on behalf of companies for international organizations
  • Implementation of Expenditure Verification and preparation of Expenditure Verification Reports on behalf of companies for companies
Your contact Person

Mathias Eisele

Mathias N. Eisele Dipl. – Kfm.
CPA Tax Consultant
Tel. 0221 – 47 44 634 0



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