# Prüfungsberichtsverordnung, PrüfbV (audit report regulation)

- Canonical URL: https://www.gerhardmerk.de/prufungsberichtsverordnung-prufbv-audit-report-regulation
- Post ID: 593395
- Modified: 2023-07-25T21:12:27+00:00
- Language: en

## Definition

The supervisory authorities obtain important information from the annual reports of the auditors. This suggests that the form and content of the reports should be standardized. To this end, the Federal Financial Supervisory Authority issued corresponding guidelines in 1998 , namely the "Ordinance on the Audit of the Annual Financial Statements and Interim Financial Statements of Credit Institutions and Financial Services Institutions and on the Audit Pursuant to Section 12 (1) Sentence 3 of the German Corporations Act and the Reports to be Prepared Thereon." The Regulation is amended from time to time to reflect changing circumstances. - Cf. BaFin Annual Report 2005, p. 110 (fundamental restructuring of the requirements), BaFin Annual Report 2006, p. 120 f. (draft of a new Audit Regulation). Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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