Factual Findings Audit Report Template for Germany

1. Executive Summary: Optional overview of key findings, useful for complex engagements with numerous procedures

2. Specific Regulatory Compliance: When the procedures specifically address regulatory compliance requirements

3. Subsequent Events: When relevant events occurring after the period under review need to be considered

4. Management Representations: When specific written representations from management are obtained and relevant to report users

5. Independence Statement: When specifically requested or required by the engagement terms to confirm auditor independence

1. Schedule of Procedures: Detailed listing of all agreed-upon procedures performed, including methodology and scope

2. Schedule of Findings: Detailed presentation of findings for each procedure, including any exceptions noted

3. Supporting Documentation: Relevant documentation supporting the procedures performed and findings

4. Engagement Letter: Copy of the engagement letter defining the agreed-upon procedures

5. Management Representation Letter: Copy of representations received from management, if applicable

6. Qualification and Independence Confirmations: Documentation of auditor's qualifications and independence declarations