In recent years, the importance of diligent and professional auditing has become more firmly entrenched in the consciousness of both the business world and the wider public. Careful auditing is the foundation on which trust in the value of a company is built - and gaining the trust of investors, the media and the general public is essential. For this reason, RSM Austria regards its service portfolio in this field as a basis for substantiating and communicating not only corporate value, but also the financial and structural potency of the institution under audit.
The auditing approach of RSM Austria and RSM International is unambiguous and uniform. It requires clear standards and meets the technical expertise, independence and objectivity customers require. At the same time, this puts the auditor in a unique position to consult the customer. By using a risk-based auditing method we offer an auditing concept tailored to the business model of our customers, which is in agreement with the International Standards on Auditing (ISA) and is continually updated in accordance with technical progress and best practices. This enables us to identify auditing risks at an early stage and to take the specific aspects of your business into account in the audit. The advantage for us and our customers is effective, cost-efficient, value-oriented, independent auditing carried out by our auditors – if necessary under inclusion of our specialized and industry experts. Specifically, our service portfolio comprises:
Audit of annual and interim financial statements and consolidated accounts in compliance with local and international standards (Austrian GAAP/IFRS) Legal special audits Formation and post-formation audits Audit of conversions Audit of mergers Audit of de-mergers Audit of company management due diligence Special audits according to stock corporation law Audit connected to business recovery Performance of internal audits (where no annual audit mandate exists) Our audit teams also lend their expertise to voluntary audits that exceed the legally mandated auditing requirements. In such cases, it is essential to explore new perspectives and possibilities (for example, in the optimisation of account rendering processes). Procedures can help to identify and rectify weaknesses of internal controls at an early stage.