Invoice Auditor in Germany Berlin –Free Word Template Download with AI
Charterhaus am Alexanderplatz 7, 10178 Berlin, Germany
Phone: +49 (0)30 5557 8200 | Email: [email protected]
USt-IdNr.: DE 318 442 907 | HRB 184 220 B, Amtsgericht Berlin-Charlottenburg
Wirtschaftsprüferkammer (WP) Member No. 44-2218
Rechnung
Invoice No.: INV-2025-BER-0487
Issue Date: 15 June 2025
Due Date: 30 June 2025
| No. | Description of Auditor Services Rendered | Rate (EUR) | Hours | Amount (EUR) | VAT (19%) |
|---|---|---|---|---|---|
| 1 | Planning and risk assessment of the annual financial statements of Northwind Manufacturing AG for the fiscal year 2024, including materiality determination and audit strategy development in accordance with IDW PS 710 and German Commercial Code (HGB) requirements. | 185.00 | 24 | 4,440.00 | 843.60 |
| 2 | Substantive testing of revenue recognition, cost of goods sold, and inventory valuation at the Berlin headquarters and the subsidiary plant in Potsdam. Includes physical inventory observation and analytical procedures performed by the assigned auditor team. | 175.00 | 68 | 11,900.00 | 2,261.00 |
| 3 | Review of internal control systems, IT general controls, and automated application controls over financial reporting. Includes testing of segregation of duties and access management protocols at the client's Berlin office. | 195.00 | 32 | 6,240.00 | 1,185.60 |
| 4 | Verification of fixed asset register, depreciation schedules, and impairment testing in compliance with HGB § 253 and IAS 36. Includes site inspection of manufacturing equipment at the Berlin industrial facility. | 170.00 | 28 | 4,760.00 | 904.40 |
| 5 | Confirmation procedures with third-party debtors, creditors, and legal counsel. Includes review of contingent liabilities, pending litigation matters, and related-party transactions as required under German audit standards. | 180.00 | 18 | 3,240.00 | 615.60 |
| 6 | Preparation and issuance of the statutory auditor's report (Prüfungsbericht) in accordance with § 322 HGB, including the management letter with recommendations for improvement of internal controls and financial reporting processes. | 210.00 | 22 | 4,620.00 | 877.80 |
| 7 | Attendance at the supervisory board (Aufsichtsrat) meeting in Berlin on 28 May 2025 to present audit findings, discuss material matters, and answer questions regarding the auditor's independence and scope of work. | 250.00 | 6 | 1,500.00 | 285.00 |
| Subtotal (Netto) | 36,700.00 EUR |
| VAT / Umsatzsteuer (19%) | 6,973.00 EUR |
| Total Amount Due (Brutto) | 43,673.00 EUR |
Payment Instructions (Zahlungsdaten)
Bank: Deutsche Bank AG, Berlin Branch
IBAN: DE89 3704 0044 0532 0130 00
BIC: DEUTDEBBXXX
Reference (Verwendungszweck): INV-2025-BER-0487 / Northwind Manufacturing AG
Payment Method: SEPA Credit Transfer (Überweisung)
Payment Terms: Net 14 days from date of invoice. Late payments are subject to statutory interest of 8 percentage points above the ECB base rate pursuant to § 288 BGB.
Important Notes and Legal References
- This invoice is issued in accordance with § 14 of the German VAT Act (Umsatzsteuergesetz – UStG) and complies with all mandatory requirements for a valid invoice in Germany.
- The auditor services described herein were performed by Meridian Audit & Advisory GmbH, a registered Wirtschaftsprüfungsgesellschaft (statutory audit firm) based in Berlin, Germany, and are subject to the oversight of the Wirtschaftsprüferkammer (WP) and the Bundesrechnungshof.
- The audit engagement was conducted in compliance with the German Commercial Code (Handelsgesetzbuch – HGB), the International Standards on Auditing (ISA) as adopted in Germany, and the EU Audit Regulation (EU) No. 537/2014.
- The auditor's independence and objectivity were maintained throughout the engagement in accordance with the IDW准则 and the professional code of conduct of the Wirtschaftsprüferkammer. No non-audit services that would impair independence were provided during the audit period.
- This invoice constitutes a binding financial document for tax purposes in Germany. The VAT (Umsatzsteuer) of 19% has been applied as the standard rate under § 12 UStG. No reverse-charge mechanism applies as both parties are registered in Germany.
- Any disputes regarding this invoice or the scope of auditor services rendered shall be governed by the laws of the Federal Republic of Germany, with exclusive jurisdiction of the competent courts in Berlin, Germany.
- Electronic copies of this invoice are valid under § 14 Abs. 4 UStG. The original PDF document with digital signature serves as the authoritative record.
Issued in Berlin, Germany, on 15 June 2025
For and on behalf of Meridian Audit & Advisory GmbH
Prof. Dr. Heinrich BrandtWirtschaftsprüfer / Lead Auditor
Authorized Signatory ⬇️ Download as DOCX Edit online as DOCX
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