Prüfungsurteil

Prüfungsurteil refers to the decision or conclusion reached by an auditor after conducting an examination. This judgment is the cornerstone of an audit report and provides assurance to stakeholders about the fairness and accuracy of financial statements or other subject matter. The auditor's Prüfungsurteil is based on the evidence gathered during the audit process, which includes reviewing documents, performing tests, and making inquiries.

There are typically several types of Prüfungsurteil. A clean or unqualified opinion is issued when the auditor concludes that the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework. A qualified opinion is given when the auditor finds a material misstatement or is unable to obtain sufficient appropriate audit evidence, but the effect is limited and does not permeate the financial statements.

An adverse opinion is the most severe, indicating that the financial statements are materially misstated and do not present a fair view. Finally, a disclaimer of opinion is issued when the auditor cannot form an opinion due to significant limitations in the scope of the audit. The Prüfungsurteil is crucial for users of financial information, such as investors, creditors, and regulatory bodies, as it helps them make informed decisions.