Group and consolidation audits address the additional reporting and audit requirements that arise when financial information from multiple entities, subsidiaries or business units must be combined into consolidated financial statements. HLB AG supports groups in ensuring that financial information is appropriately prepared, reviewed and consolidated in accordance with applicable IFRS requirements and International Standards on Auditing (ISA).

Our group and consolidation audit work includes:

• Reviewing the group structure and consolidation process
• Assessing the financial information of subsidiaries and components
• Reviewing consolidation adjustments and intercompany transactions
• Evaluating accounting policies and their consistent application across the group
• Coordinating audit procedures across relevant entities and reporting components
• Assessing the completeness and accuracy of consolidated financial statements

For groups operating across Qatar and multiple jurisdictions, effective coordination and consistent financial reporting are essential to producing reliable consolidated accounts. HLB AG applies a structured, risk-based approach to group and consolidation audits, helping management and stakeholders obtain a clear and reliable view of the group’s financial position and performance.