Bestätigungsvermerk

A Bestätigungsvermerk, often translated as an auditor's report or confirmation note, is a formal statement issued by an independent auditor. This statement confirms that certain information, financial or otherwise, has been reviewed and found to be accurate or in compliance with specified standards. It is most commonly associated with financial audits of companies. In this context, the auditor's Bestätigungsvermerk provides an opinion on whether the financial statements present a true and fair view of the company's financial position and performance.

The Bestätigungsvermerk is crucial for stakeholders such as investors, creditors, and regulatory bodies, as it lends credibility to the reported information. The auditor's report typically outlines the scope of the audit, the auditing standards applied, and the auditor's conclusion. Depending on the findings, the auditor can issue an unqualified opinion (meaning the financial statements are presented fairly), a qualified opinion (if there are specific exceptions), an adverse opinion (if the statements are materially misstated), or a disclaimer of opinion (if the auditor cannot form an opinion).

Beyond financial audits, a Bestätigungsvermerk can also be used in other contexts, such as confirming the accuracy of specific data sets, the compliance with contractual obligations, or the fulfillment of certain project milestones. The core purpose remains the same: to provide an independent and objective assurance regarding the veracity of the information being confirmed.