Prüfung der Jahresrechnung für die Jahre 2027 bis 2031 für die AOK Nordost

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In particular, the following must be taken into account in the review (including the audit report): - the provisions of the Social Code (SGB), - the Regulation on budgetary matters in social insurance (SVHV), - the Regulation on payment transactions, bookkeeping and financial reporting in social insurance (SVRV), - the General Administrative Provision on accounting in social insurance (SRVwV), - the chart of accounts for statutory health and long-term care insurance, - the articles of association of AOK Nordost – The Health Insurance Fund, - the General Terms of Engagement for chartered auditors, auditing firms and auditors in the current version published by the Institut der Wirtschaftsprüfer e. V. The review extends to: - assessing the internal control system (ICS) relating to financial reporting, - verifying the correctness of the carrying of the statement of assets (balance sheet truthfulness, clarity and continuity), - auditing processes relevant to financial reporting, - compliance with tax-law requirements and - the IT system audit. The following specific requirements are imposed: - The audit of the statement of assets must be carried out for formal, arithmetical and…

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