In organisational terms, key quality assurance and risk management processes are bundled in the Audit Quality Unit. The Audit Quality Unit team acts as an interface to our policy department, particularly with regard to the technical specifications for the audit methodology.

Quality is our core

Mit unserer Fokussierung auf Qualität erzielen wir nachweisbar sehr gute Inspektionsergebnisse der Regulatoren wie der APAS. Die Anzahl von Feststellungen der Deutschen Prüfstelle für Rechnungslegung (DPR) bzw. der Bilanzkontrolle der Bundesanstalt für Finanzdienstleistungsaufsicht liegt bei unseren Mandanten deutlich unter dem Durchschnitt.

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Our quality assurance measures

Our quality assurance includes order-independent and order-accompanying measures.

External quality control

Our quality is monitored externally by another auditing firm as part of the peer review process and is reviewed annually by the Auditor Oversight Authority (APAS).
Order-related quality assurance

We carry out internal quality control during and after the process. This further increases security. Among other things, all partners and managers responsible for orders are assessed on a regular basis as part of an internal review.
Independence and impartiality

The guarantee of independence and impartiality is important for compliance with legal requirements and the trust of our clients.

KPMG has therefore implemented extensive measures to ensure independence and impartiality, such as training, obtaining declarations of independence and the KPMG "Sentinel" tool, which is used to check the permissibility of all services before accepting an engagement.
Quality management system

With our worldwide, ISQM1-compliant quality assurance, we have a consistent global quality management system that covers the relevant areas of order acceptance, planning and fulfilment.

Globally standardised audit methodology

We work according to a standardised audit methodology worldwide. With binding standard procedures, minimum audit procedures and direct access to the engagement documentation, we ensure quality worldwide via our KPMG Clara tool.
Communication with clients

Quality assurance requires communication with clients. This is why our clients evaluate us after the audit. For this purpose, we have developed two KPMG evaluation questionnaires (relationship scorecards). We analyse the results of this survey together with our clients in order to take measures that are immediately incorporated into the follow-up audit.
Use of quality assurance partners to accompany the order

Our engagement quality control review partners continuously satisfy themselves that the audit is conducted in compliance with all relevant audit standards. EQCR partners are directly involved in the decision-making process for matters of particular importance.