Audit of financial statements from 2017 to 2020 inclusive. The studienstiftung e. V. is grant recipient of the federal and state governments. Main funder is the Federal Ministry of Education and Research as part of the project funding. Under its statutes, the Study Foundation is based in the financial management of the BHO. The audit of the annual financial statements prepared in accordance with the regulations of the Commercial Code and taking into account the relevant auditing standards of the IDW.
Contract is the examination of the accounts of the Federal Agency for Agriculture and Food (BLE) with preparation of a final report and the audit of the financial statements of the sewage sludge compensation fund (KlärEF), for which a separate audit report is to create.
The audit plan and audit scope are defined in the concluded annual audit engagements between the client and the contractor.The other individual orders depend on the development of the activity of the BLE. It also selected areas and methods in data processing are to be checked for compliance with the regularity and safety.
Another part of testing include the financial statements of the sewage sludge compensation fund, which is generated from the same accounting system.Since the stores the BLE also refer to the implementation of EU intervention measures, thereby also extensive knowledge of the EU accounting system is required.
Due to the scope of tasks both on the basis of national laws and EU Directives and Regulations, the financial statements made on the basis of double-entry bookkeeping principles with elements of Kameralistik.
The contractor therefore experience from similar tests are expected.