Der aktuelle Steuer-Newsletter 2/2012 ist erschienen.

GLOSSAR-SUCHE

Actuarial Services

Actuarial Services are an area of mathematics. The main duties include the mathematical modelling and the statistical estimation of insured risks (persons, property or both), rating and premium calculations as well as computing any provisions involving actuarial computations.

Actuary

Actuaries are scientifically educated and specially certified experts who use mathematical methods of probability theory and financial mathematics to analyse issues in the areas of insurance, mortgages, investments and pensions and develop solutions by taking legal and economic considerations into account.

Aktuar

Aktuare sind wissenschaftlich ausgebildete und speziell geprüfte Experten, die mit mathematischen Methoden der Wahrscheinlichkeitstheorie und der Finanzmathematik Fragestellungen aus den Bereichen Versicherungs- und Bausparwesen, Kapitalanlage und Altersversorgung analysieren und unter Berücksichtigung des rechtlichen und wirtschaftlichen Umfeldes Lösungen entwickeln.

Audit of Annual Financial Statements

Audit of the accuracy of the bookkeeping, accounting records and financial reporting on the state of the company.

Auditor

An auditor's duties include the following:

Auditing activities (statutory and voluntary auditing of annual financial statements, formation audits, special audits)
Tax consulting
Business/management consulting
Preparing expert opinions (e.g. company valuations)
Fiduciary activities
Authorized to give legal advice

 

 

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