Since the auditor will not be accountable for any kind of modification or error, we endorse you give them 'study-only' authorization for your documents. By doing this, they will not be capable to edit or modify any knowledge by oversight. The correct GoBD report is not only an obligation. It https://biggerman.de/mega-menu/geschaeft-und-finanzen/107-verfahrensdokumentation-gobd-was-unternehmen-wissen-muessen