AREAS OF FOCUS
AREAS OF FOCUS
Audit Readiness,
Assurance & Certifications.
Audit Readiness,
Assurance & Certifications.
Audit Readiness,
Assurance & Certifications.
Prepared. Reliable. Trusted.
Prepared. Reliable. Trusted.
Prepared. Reliable. Trusted.
BARNS advises organisations in preparing for external audits and certifications and provides selected voluntary assurance services. The focus ranges from financial audit readiness to limited sustainability assurance and certification and rating readiness.
BARNS advises organisations in preparing for external audits and certifications and provides selected voluntary assurance services. The focus ranges from financial audit readiness to limited sustainability assurance and certification and rating readiness.
WHERE BARNS CAN HELP
WHERE BARNS CAN HELP
Areas of support
Areas of support
Areas of support
BARNS advises organisations on audit, certification and rating readiness and provides selected voluntary assurance services.
01
Financial Audit Readiness
Financial Audit Readiness
Advisory support for first-time or recurring financial statement audits, including the assessment and improvement of reporting processes, documentation, controls and governance.
Advisory support for first-time or recurring financial statement audits, including the assessment and improvement of reporting processes, documentation, controls and governance.
Explore more →
Explore more →
02
Voluntary Sustainability Assurance
Voluntary Sustainability Assurance
Limited assurance engagements on voluntary sustainability information and reports, such as reporting under the Voluntary Standard (VS), outside statutory CSRD reporting requirements.
Limited assurance engagements on voluntary sustainability information and reports, such as reporting under the Voluntary Standard (VS), outside statutory CSRD reporting requirements.
Explore more →
Explore more →
03
Certification & Rating Readiness
Certification & Rating Readiness
Advisory support in preparing for certifications, ISO requirements and ESG ratings, including the assessment and improvement of related processes, controls and documentation.
Advisory support in preparing for certifications, ISO requirements and ESG ratings, including the assessment and improvement of related processes, controls and documentation.
Explore more →
Explore more →
Financial reporting
Sustainability reporting
IFRS 18 - Presentation and disclosues in financial statements
Mandatory from 2027, IFRS 18 introduces significant changes to the presentation and disclosure of financial performance.
IFRS 16 - Leases
Lease accounting continues to raise practical questions around accounting judgements, data, processes and disclosures.
New and amended IFRS and HGB requirements
New and amended requirements may affect accounting, disclosures and existing reporting processes.
WHAT DO YOU NEED?
Select the area where you need support.
Whether you're looking to strengthen reporting quality, meet assurance requirements, improve audit readiness or pursue a certification, BARNS provides focused support tailored to your objectives.
Financial audit readiness
Voluntary ESG reviews & limited assurance
Certification & rating readiness
(e.g. ISO, EcoVadis)
Explore →
WHAT IS VOLUNTARY FINANCIAL AUDIT READINESS?
Typical areas of focus
Financial audit readiness helps organisations identify and address potential issues before the statutory audit begins, strengthening reporting quality, documentation, governance and overall preparedness.
WHY IT MATTERS
Why organisations choose financial audit readiness projects
Proactive assessment
Reporting confidence
Early insights
Audit readiness
Review accounting matters, reporting outputs and reporting processes before they become audit or reporting issues. Addressing questions early can help organisations evaluate alternatives, strengthen supporting documentation and reduce unnecessary rework later in the reporting cycle.
Significant accounting matters often require clear and well-supported conclusions. An audit readiness engagement provides an opportunity to challenge assumptions, strengthen supporting documentation and prepare for discussions with the external auditor.
Financial audit readiness engagements can help organisations identify potential audit focus areas before the statutory audit begins. Addressing open matters and strengthening supporting documentation early can help reduce unnecessary effort during the reporting process.
Audit readiness extends beyond individual accounting positions. Documentation, governance, reporting processes, controls and timelines all contribute to effective financial reporting and a well-prepared finance function.
THE BARNS APPROACH
How a financial audit readiness engagement unfolds
Every engagement is different. Most, however, follow a structured approach designed to identify potential audit matters early, provide practical recommendations and support overall audit readiness.
1
Scoping & kick-off
2
Information gathering & document review
3
Discussions & follow-up
4
Analysis & first insights
5
Summary of key observations & recommendations
Financial audit readiness engagements are intended to support reporting quality and audit readiness. The external auditor remains responsible for determining audit scope, audit focus areas and forming an independent audit opinion.
WHAT DO YOU NEED?
Select the area where you need support.
Whether you're looking to strengthen reporting quality, meet assurance requirements, improve audit readiness or pursue a certification, BARNS provides focused support tailored to your objectives.
Financial audit readiness
Voluntary ESG reviews & limited assurance
Certification & rating readiness
(e.g. ISO, EcoVadis)
Explore →
WHAT IS VOLUNTARY FINANCIAL AUDIT READINESS?
Typical areas of focus
Financial audit readiness helps organisations identify and address potential issues before the statutory audit begins, strengthening reporting quality, documentation, governance and overall preparedness.
WHY IT MATTERS
Why organisations choose financial audit readiness projects
Proactive assessment
Reporting confidence
Early insights
Audit readiness
Review accounting matters, reporting outputs and reporting processes before they become audit or reporting issues. Addressing questions early can help organisations evaluate alternatives, strengthen supporting documentation and reduce unnecessary rework later in the reporting cycle.
Significant accounting matters often require clear and well-supported conclusions. An audit readiness engagement provides an opportunity to challenge assumptions, strengthen supporting documentation and prepare for discussions with the external auditor.
Financial audit readiness engagements can help organisations identify potential audit focus areas before the statutory audit begins. Addressing open matters and strengthening supporting documentation early can help reduce unnecessary effort during the reporting process.
Audit readiness extends beyond individual accounting positions. Documentation, governance, reporting processes, controls and timelines all contribute to effective financial reporting and a well-prepared finance function.
THE BARNS APPROACH
How a financial audit readiness engagement unfolds
Every engagement is different. Most, however, follow a structured approach designed to identify potential audit matters early, provide practical recommendations and support overall audit readiness.
1
Scoping & kick-off
2
Information gathering & document review
3
Discussions & follow-up
4
Analysis & first insights
5
Summary of key observations & recommendations
Financial audit readiness engagements are intended to support reporting quality and audit readiness. The external auditor remains responsible for determining audit scope, audit focus areas and forming an independent audit opinion.
Every organisation has different assurance needs.
Every organisation has different assurance needs.
Whether you're strengthening financial reporting, preparing for ESG assurance or working towards a certification, BARNS provides practical support tailored to your objectives and reporting environment.
Whether you're strengthening financial reporting, preparing for ESG assurance or working towards a certification, BARNS provides practical support tailored to your objectives and reporting environment.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.