The tasks of annual audit and special audit involve per se a variety of accounting problems. The internationalization of the last years has broadened the scope of questions considerably; entering the stock market for example in the USA means that it is not the German accounting standards but usually the United States General Accepted Accounting Principles (US-GAAP) that are to be applied.

As an alternative the European accounting model is possible (International Accounting Standards - IAS). Both sets of regulations have so far been understood as an application on the group accounts which can be drawn up according to identical rules worldwide. A derivation of individual accounts from group accounts, however, implies their first implementation taking place already on the individual accounts level without any legal consequences. With the introduction of a unified internationally valid accounting law the group accounts have gained importance - a number of experts in fact expect in the nearest feature a corresponding development in the tax law as well as a growing relevance of the so called group tax law.

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