Auditberichts

Auditberichts are documents produced after an audit to communicate the results to stakeholders. In many German-language contexts the singular is Auditbericht and the genitive form is des Auditberichts, while the plural is Auditberichte; the term Auditberichts is sometimes used to refer collectively to audit reports. The purpose of these documents is to provide assurance about the subject matter of the audit, such as financial statements, compliance with laws and regulations, or the effectiveness of internal controls.

A typical Auditbericht includes the objective and scope of the audit, the methodology used, and the evidence gathered. It presents findings and conclusions, notes material risks, and offers recommendations for improvement. The report may also contain an auditor’s opinion on the fairness of financial statements or the adequacy of internal controls, and it often includes management’s response or corrective action plan. Appendices may provide detailed test results and supporting documents. The audience usually comprises senior management, the audit committee or board, and, in some cases, regulators or external stakeholders.

Types of Auditberichte vary by purpose: external financial audit reports issued by independent auditors; internal audit reports prepared by internal audit functions; compliance, IT, or operational/performance audit reports. The preparation and presentation follow professional standards—external audits commonly adhere to International Standards on Auditing (ISA) or national GAAP, while internal audits align with Institute of Internal Auditors (IIA) standards.

Overall, Auditberichte are tools for accountability and governance, informing actions to address identified risks, while recognizing that audits have scope and evidence limitations.