Prüfungsakte
Prüfungsakte is a German term that translates to "examination file" or "audit file." It refers to the comprehensive collection of documents and evidence compiled by an auditor or examiner during the course of an audit or inspection. This file serves as the primary record of the audit process, its scope, methodology, and findings.
The contents of a Prüfungsakte can vary significantly depending on the type of audit being conducted, whether
The purpose of the Prüfungsakte is to provide sufficient appropriate audit evidence to support the auditor's