A perusal can be understood as being a business examination, whose greatest difference to an inspection of the annual account is its extent. Perusals are helpful for firms, which are not obliged to provide the publicity with a year-end financial statement according to the commercial law. As regards content the perusal is limited to interrogations and analytical assessments. Due to the exerted perusal the auditor issues a certification with the result of his activity.
The perusal increases the trustworthiness of your annual financial statement and strengthens the confidence in your business.