We stand for sustainable, trust-based relationships. We provide statutory audits for your company in collaboration with our partners. This means you can rest assured that your company’s financial administration meets all the requirements.

We ensure that the administrative and/or compilation activities, which in many cases count as a preliminary process in the audit procedures, are performed optimally. Because we know you best, we can prepare these activities as efficiently as possible. We, therefore, take control and maintain contact with the partner office. We manage the control process so that you as an entrepreneur do not have to invest extra time and energy. With this, we make your peripheral matters our main business.

What is an auditor’s report (controleverklaring)?

An auditor’s report is a statement that can be issued by an auditor. This statement describes his audit of a statement of historical financial information. Often this is an annual report, but it can also be another overview. For a statement other than an annual report, you can think of the insured interest or a statement of income and expenditure, such as a subsidy statement. The boards of companies, foundations, and other organizations are responsible for drawing up the overview. The auditor checks this and reports on this in his auditor’s report.

There are four types of auditor’s report:

• An unqualified auditor’s report
• A qualified auditor’s report
• An auditor’s report with disclaimer of opinion
• An adverse auditor’s report

Despite a properly conducted audit, there may still be concerns about accountability or other uncertainties in the assessment. These uncertainties or concerns fall into two categories: material and pervasive. Material means that it influences the reader’s judgment of a statement, while pervasive means that the statement does not give a true and fair view. If, after the audit, the uncertainty or concern appears to be material, but not pervasive, the auditor provides a qualified report. If the (remaining) uncertainty in the audit appears to be of pervasive influence, a disclaimer of opinion will follow. When a concern about accountability has a pervasive effect, an adverse report will follow. In practice, the board of the audited organization is more likely to choose to adjust the accountability.

The auditor must give explicit permission for the publication of the auditor’s report. If this does not happen, we speak of a “blind report”: a report that may only be used internally.

When is an audit mandatory?

Your company is obliged to have an audit performed if two of the following three criteria are met during two consecutive financial years:

• The balance sheet total is greater than € 6,000,000;
• The net turnover for the financial year is higher than € 12,000,000;
• On average, there are 50 or more employees.

Do you also want support in terms of statutory audits? Please do not hesitate to contact us.