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 it's financial, operational, or compliance-related. Typically, it includes planning documents, such as the audit plan and risk assessment. It also contains working papers that detail the procedures performed, the data reviewed, and the conclusions reached by the auditor. Evidence collected, such as invoices, contracts, financial statements, and internal control documentation, forms a crucial part of the Prüfungsakte. Additionally, it may include correspondence with the entity being audited, management representations, and notes from interviews.

The purpose of the Prüfungsakte is to provide sufficient appropriate audit evidence to support the auditor's opinion or conclusions. It allows for a review of the audit work performed by other parties, such as supervisory bodies or peer reviewers. Furthermore, it serves as a reference for future audits and aids in ensuring consistency and quality in audit practices. The integrity and completeness of the Prüfungsakte are therefore paramount to the credibility of the audit itself.