{"id":3942,"date":"2022-06-21T14:27:11","date_gmt":"2022-06-21T14:27:11","guid":{"rendered":"https:\/\/bert-daiber.de\/audit-final\/"},"modified":"2026-02-09T16:07:20","modified_gmt":"2026-02-09T16:07:20","slug":"audit-final","status":"publish","type":"page","link":"https:\/\/bert-daiber.de\/fr\/audit-final\/","title":{"rendered":"Audit final"},"content":{"rendered":"<div id=\"cs-content\" class=\"cs-content\"><div class=\"x-section e3942-e1 m31i-0 m31i-1 m31i-2\"><div class=\"x-bg\" aria-hidden=\"true\"><div class=\"x-bg-layer-lower-image\" data-x-element-bg-layer=\"{&quot;parallaxSize&quot;:&quot;150%&quot;,&quot;parallaxDir&quot;:&quot;v&quot;,&quot;parallaxRev&quot;:false}\"><\/div><div class=\"x-bg-layer-upper-image\"><\/div><\/div><div class=\"x-row x-container max width e3942-e2 m31i-6 m31i-7\"><div class=\"x-row-inner\"><div class=\"x-col e3942-e3 m31i-8\"><hr  class=\"x-gap\" style=\"margin: 20vw 0 0 0;\"><\/div><\/div><\/div><\/div><div class=\"x-section e3942-e5 m31i-0 m31i-3 m31i-4\"><div class=\"x-container max width e3942-e6 m31i-9\"><div class=\"x-column x-sm x-1-1 e3942-e7 m31i-a\"><h1  class=\"h-custom-headline h1\" style=\"color: #ab0530;\"><span>Audit final<\/span><\/h1><div class=\"x-text x-text-headline e3942-e9 m31i-b\"><div class=\"x-text-content\"><div class=\"x-text-content-text\"><h2 class=\"x-text-content-text-primary\">Audi final dans le cadre de la proc\u00e9dure pr\u00e9alable et de la proc\u00e9dure ouverte<\/h2>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"x-section e3942-e10 m31i-0 m31i-1 m31i-4 m31i-5\"><div class=\"x-container max width e3942-e11 m31i-9\"><div class=\"x-column x-sm x-1-1 e3942-e12 m31i-a\"><div id=\"\" class=\"x-text\" style=\"\" ><p>Un audit final comp\u00e9tent vous apporte un soutien \u00e0 maints \u00e9gards. En raison du nombre consid\u00e9rable de proc\u00e9dures d'insolvabilit\u00e9 ou de faillite de moyenne \u00e0 grande ampleur et alors m\u00eame que la dotation en personnel des tribunaux reste inchang\u00e9e, il existe un besoin croissant d'auditeurs externes dans le domaine de la v\u00e9rification des comptes finaux dans les proc\u00e9dures provisoires et ouvertes. Gr\u00e2ce \u00e0 notre formation approfondie en gestion d'entreprise et \u00e0 nos solides comp\u00e9tences en tant qu'auditeurs comptables et conseillers fiscaux, nous sommes tout particuli\u00e8rement bien pr\u00e9par\u00e9s \u00e0 prendre en charge la v\u00e9rification des comptes \u00e0 la fin de la proc\u00e9dure d'insolvabilit\u00e9 ou de faillite en tant qu'experts externes.<\/p>\n<p>Depuis 2006, nous sommes mandat\u00e9s en qualit\u00e9 d'auditeurs externes par des tribunaux d'insolvabilit\u00e9. Plus de 22 tribunaux d'insolvabilit\u00e9 dans la Hesse, la Rh\u00e9nanie-Palatinat, le Bade-Wurtemberg, la Rh\u00e9nanie-du-Nord-Westphalie, la Saxe ainsi que la Bavi\u00e8re nous chargent des audits finaux dans le cadre de la proc\u00e9dure provisoire et de la proc\u00e9dure ouverte ainsi que de la v\u00e9rification des plans d'insolvabilit\u00e9 (situation en juin 2021). Nous sommes par ailleurs r\u00e9guli\u00e8rement mandat\u00e9s par des comit\u00e9s de cr\u00e9anciers dans le cadre de grandes proc\u00e9dures d'insolvabilit\u00e9 pour effectuer les contr\u00f4les de caisse n\u00e9cessaires.<\/p>\n<p>Gr\u00e2ce aux quelque 800 missions que nous avons r\u00e9alis\u00e9es depuis (situation en f\u00e9vrier 2026), nous disposons d\u2019un savoir-faire et d'une exp\u00e9rience approfondis en mati\u00e8re d'audit des comptes finaux dans le cadre de proc\u00e9dures provisoires et ouvertes, ainsi qu'en mati\u00e8re d'audit de plans d'insolvabilit\u00e9. Le p\u00e9rim\u00e8tre de l'audit repose de mani\u00e8re fondamentale sur la d\u00e9cision d'audit du tribunal d'insolvabilit\u00e9 ou du comit\u00e9 de cr\u00e9anciers.<\/p>\n<\/div><hr  class=\"x-gap\" style=\"margin: 30px 0 0 0;\"><a  class=\"x-btn x-btn-global\"  href=\"\/fr\/contact\"     data-options=\"thumbnail: ''\">N\u2019h\u00e9sitez pas \u00e0 prendre contact avec nous<\/a><\/div><\/div><\/div><div class=\"x-section e3942-e16 m31i-0 m31i-3 m31i-4\"><div class=\"x-container max width e3942-e17 m31i-9\"><div class=\"x-column x-sm x-1-1 e3942-e18 m31i-a\"><h2  class=\"h-custom-headline h3\" style=\"color: #ab0530;\"><span>Lors d'un audit final selon le \u00a7 66 InsO et d'un contr\u00f4le de caisse selon le \u00a7 69 alin\u00e9a 2 InsO, les contr\u00f4les suivants sont r\u00e9guli\u00e8rement effectu\u00e9s :<\/span><\/h2><hr  class=\"x-gap\" style=\"margin: 50px 0 0 0;\"><ul id=\"\" class=\"x-ul-icons\" style=\"\" ><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>V\u00e9rifier si les comptes de cl\u00f4ture ont \u00e9t\u00e9 \u00e9tablis de mani\u00e8re compl\u00e8te et r\u00e9guli\u00e8re conform\u00e9ment aux r\u00e8gles de la comptabilit\u00e9 commerciale<\/li><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>V\u00e9rifier si les cr\u00e9ances satisfaites par le liquidateur doivent \u00eatre consid\u00e9r\u00e9es comme des dettes de la masse au sens des \u00a7\u00a7 54, 55 alin\u00e9as 1 et 2, \u00a7 100 ou \u00a7 123 alin\u00e9a 2, phrase 1 InsO<\/li><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>V\u00e9rification de l'exactitude mat\u00e9rielle et comptable des montants vers\u00e9s par le liquidateur judiciaire aux cr\u00e9anciers ayant droit \u00e0 un r\u00e8glement s\u00e9par\u00e9, ainsi que de la fixation des participations aux frais de la masse d'insolvabilit\u00e9 conform\u00e9ment au \u00a7 171 InsO.<\/li><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>Liste des actions en justice men\u00e9es par le liquidateur et des montants r\u00e9alis\u00e9s pour la masse <\/li><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>V\u00e9rification de la mesure dans laquelle des montants de la masse d'insolvabilit\u00e9 ont \u00e9t\u00e9 vers\u00e9s \u00e0 l'administrateur judiciaire lui-m\u00eame ou \u00e0 des personnes ou entreprises qui lui sont socialement li\u00e9es.<\/li><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>V\u00e9rification de l'exactitude des factures d'honoraires pour les activit\u00e9s de conseil fiscal dans le cadre de la StBGebV (ordonnance sur les honoraires des experts-comptables)<\/li><li id=\"\" class=\"x-li-icon\" style=\"\" ><i class=\"x-icon-o-check\" aria-hidden=\"true\" style=\"color: #ab0530;\" data-x-icon-o=\"&#xf00c;\" ><\/i>V\u00e9rifier si la masse d'insolvabilit\u00e9 a \u00e9t\u00e9 int\u00e9gralement et correctement exploit\u00e9e<\/li><\/ul><ul id=\"\" class=\"x-ul-icons\" style=\"\" ><\/ul><hr  class=\"x-gap\" style=\"margin: 50px 0 0 0;\"><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Audit finalAudi final dans le cadre de la proc\u00e9dure pr\u00e9alable et de la proc\u00e9dure ouverte Un audit final comp\u00e9tent vous apporte un soutien \u00e0 maints \u00e9gards. En raison du nombre consid\u00e9rable de proc\u00e9dures d&rsquo;insolvabilit\u00e9 ou de faillite de moyenne \u00e0 grande ampleur et alors m\u00eame que la dotation en personnel des tribunaux reste inchang\u00e9e, il existe un besoin croissant d&rsquo;auditeurs &#8230; <\/p>\n<div><a href=\"https:\/\/bert-daiber.de\/fr\/audit-final\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-blank-4.php","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"class_list":["post-3942","page","type-page","status-publish","hentry","no-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit final - Bert &amp; Daiber Steuerberater in Darmstadt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bert-daiber.de\/fr\/audit-final\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit final - Bert &amp; Daiber Steuerberater in Darmstadt\" \/>\n<meta property=\"og:description\" content=\"Audit finalAudi final dans le cadre de la proc\u00e9dure pr\u00e9alable et de la proc\u00e9dure ouverte Un audit final comp\u00e9tent vous apporte un soutien \u00e0 maints \u00e9gards. 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