{"id":4436,"date":"2026-04-20T08:46:36","date_gmt":"2026-04-20T08:46:36","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4436"},"modified":"2026-05-12T10:13:01","modified_gmt":"2026-05-12T10:13:01","slug":"operational-review","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/betriebspruefung\/","title":{"rendered":"Company audit"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Legal framework<\/a><\/li>\n<li><a href=\"#einordnung\">Classification<\/a><\/li>\n<li><a href=\"#tools\">Data Access &amp; Methods<\/a><\/li>\n<li><a href=\"#schritte\">Procedure<\/a><\/li>\n<li><a href=\"#praxis\">Preparation<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>Company audit<\/strong> is a tax audit conducted by the tax authorities. The aim is to review the tax affairs of a company based on its bookkeeping, supporting documents, and underlying processes.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>Within the scope of an operational audit, particular attention will be paid to <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>, booking documents, contracts and tax-relevant records were examined. The regularity of the bookkeeping in the sense of <a href=\"\/en\/glossary\/proper-bookkeeping\/\">proper bookkeeping<\/a> is at the centre of it.<\/p>\n<p>The examination may cover several tax types and several assessment periods.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>The business audit is legally prescribed and serves to ensure uniform taxation. Companies are obliged to present audit-relevant documents and to allow data access within the scope of legal requirements.<\/p>\n<p>For digitally managed systems, in particular, the requirements of <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a> Relevant.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Systematic classification in the compliance cluster<\/h2>\n<ul>\n<li><a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a><\/li>\n<li><a href=\"\/en\/glossary\/process-documentation\/\">Process documentation<\/a><\/li>\n<li><a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a><\/li>\n<li><a href=\"\/en\/glossary\/internal-control-system-ics\/\">Internal Control System<\/a><\/li>\n<li><a href=\"\/en\/glossary\/digitale-archivierung\/\">Digital archiving<\/a><\/li>\n<\/ul>\n<p>A structured organisation of these areas considerably simplifies the audit.<\/p>\n<\/section>\n\n<section id=\"tools\">\n<h2>Data Access Types and Digital Audit Methods<\/h2>\n<p>With electronic bookkeeping, the tax authorities can access tax-relevant data. In practice, various forms of data access are used:<\/p>\n<ul>\n<li><strong>Immediate access<\/strong> Inspection of the accounting system in use.<\/li>\n<li><strong>Indirect access<\/strong> Evaluation by the company according to the auditors' specifications.<\/li>\n<li><strong>Data carrier transfer<\/strong> Provision of structured data sets for external evaluation.<\/li>\n<\/ul>\n<p>Digital testing methods allow for the analysis of large amounts of data, for example, through systematic filter and plausibility checks.<\/p>\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n<ol>\n<li>Examination Announcement<\/li>\n<li>Preparation and compilation of documents<\/li>\n<li>Data provision and analysis<\/li>\n<li>Follow-up and coordination<\/li>\n<li>Closing meeting and determination of results<\/li>\n<\/ol>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Preparation priorities in practice<\/h2>\n<ul>\n<li>Complete and traceable documentation<\/li>\n<li>Current <a href=\"\/en\/glossary\/process-documentation\/\">Process documentation<\/a><\/li>\n<li>Working <a href=\"\/en\/glossary\/internal-control-system-ics\/\">IKS<\/a><\/li>\n<li>Compliance with the <a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a><\/li>\n<li>Structured digital archiving<\/li>\n<\/ul>\n<p>A transparent organisation of processes reduces queries and supports factual audit execution.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\">\n<ul>\n<li>Incomplete or unsystematic evidence filing<\/li>\n<li>Missing documentation of process changes<\/li>\n<li>Unclear responsibilities in accounting<\/li>\n<li>Unreproducible data changes in digital systems<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n<div class=\"snippet info\">\n        <h3>Can every company be audited?<\/h3>\n        <p>In principle, yes. The selection is made according to internal administrative criteria.<\/p>\n      <\/div>\n\n<div class=\"snippet info\">\n        <h3>What role do digital systems play?<\/h3>\n        <p>In electronic bookkeeping, structured data analysis can be part of the audit.<\/p>\n      <\/div>\n\n<div class=\"snippet info\">\n        <h3>How can one prepare?<\/h3>\n        <p>Through proper bookkeeping, documented processes, and complete data provision.<\/p>\n      <\/div>\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>The tax audit is a regular instrument of tax control. A structured organisation of bookkeeping, documented processes, and traceable data form the basis for an objective and transparent audit process.<\/p>\n<\/section>\n\n<footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n<p class=\"disclaimer\">\nBrasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n<\/p>","protected":false},"template":"","glossar-kategorien":[21],"class_list":["post-4436","glossar","type-glossar","status-publish","hentry","glossar-kategorien-compliance"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4436"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}