External Audit Regulations (APO)

• Sets out the general rules for external tax audits, including scope of application, general principles, and the tasks of audit offices.
• Defines audit execution rules such as audit scope, audit orders, audit location, framework agreements, cooperation duties, control notifications, suspected tax offenses, final discussions, and audit reports/evaluation.
• Covers special rules for group audits and related companies, including audit management, initiation, guidelines, report approval, and internationally affiliated entities.
• Provides for coordinated payroll tax audits and the involvement of the Federal Central Tax Office, including preparation, procedure, partial reports, binding commitments, and dispute resolution.
• Regulates auditor use and identification, specialist/industry auditors, file and directory management, audit business plans/statistics, experience exchange, and the repeal/entry into force of the rules.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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