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Dictionary De - En
De - Es
De - Pt
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tolerant
exact
1 error
approximate
w/o phonetic transcr.
engl. phonetic transcr.
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German
English
B
e
r
i
c
h
t
{m}
(
ü
b
e
r
e
t
w
.);
M
e
l
d
u
n
g
{f}
(
v
o
n
e
t
w
.)
r
e
p
o
r
t
(on
s
t
h
.)
B
e
r
i
c
h
t
e
{pl}
;
M
e
l
d
u
n
g
e
n
{pl}
r
e
p
o
r
t
s
B
o
t
e
n
b
e
r
i
c
h
t
{m}
r
e
p
o
r
t
b
y
m
e
s
s
e
n
g
e
r
E
i
n
m
e
l
d
u
n
g
e
n
{pl}
[Ös.]
[adm.]
r
e
p
o
r
t
s
r
e
c
e
i
v
e
d
a
t
a
c
e
n
t
r
a
l
o
f
f
i
c
e
f
r
o
m
d
i
f
f
e
r
e
n
t
e
n
t
i
t
i
e
s
E
i
n
s
a
t
z
b
e
r
i
c
h
t
{m}
m
i
s
s
i
o
n
r
e
p
o
r
t
[mil.]
;
o
p
e
r
a
t
i
o
n
a
l
r
e
p
o
r
t
(emergency
s
e
r
v
i
c
e
s
)
E
i
n
s
a
t
z
b
e
r
i
c
h
t
e
{pl}
m
i
s
s
i
o
n
r
e
p
o
r
t
s
;
o
p
e
r
a
t
i
o
n
a
l
r
e
p
o
r
t
s
E
r
s
t
m
e
l
d
u
n
g
{f}
i
n
i
t
i
a
l
r
e
p
o
r
t
E
r
s
t
m
e
l
d
u
n
g
e
n
{pl}
i
n
i
t
i
a
l
r
e
p
o
r
t
s
H
i
n
t
e
r
g
r
u
n
d
b
e
r
i
c
h
t
{m}
;
R
e
p
o
r
t
{m}
(
i
n
d
e
n
M
e
d
i
e
n
)
b
a
c
k
g
r
o
u
n
d
r
e
p
o
r
t
(in
t
h
e
m
e
d
i
a
)
H
i
n
t
e
r
g
r
u
n
d
b
e
r
i
c
h
t
e
{pl}
;
R
e
p
o
r
t
e
{pl}
b
a
c
k
g
r
o
u
n
d
r
e
p
o
r
t
s
T
a
g
e
s
m
e
l
d
u
n
g
{f}
;
T
a
g
e
s
b
e
r
i
c
h
t
{m}
d
a
i
l
y
r
e
p
o
r
t
T
a
g
e
s
m
e
l
d
u
n
g
e
n
{pl}
;
T
a
g
e
s
b
e
r
i
c
h
t
e
{pl}
d
a
i
l
y
r
e
p
o
r
t
s
W
o
c
h
e
n
b
e
r
i
c
h
t
{m}
w
e
e
k
l
y
r
e
p
o
r
t
W
o
c
h
e
n
b
e
r
i
c
h
t
e
{pl}
w
e
e
k
l
y
r
e
p
o
r
t
s
e
i
n
e
n
B
e
r
i
c
h
t
a
b
f
a
s
s
e
n
/
e
r
s
t
e
l
l
e
n
[adm.]
t
o
d
r
a
w
u
p
;
t
o
m
a
k
e
o
u
t
;
t
o
w
r
i
t
e
o
u
t
;
t
o
w
r
i
t
e
u
p
a
r
e
p
o
r
t
B
e
r
i
c
h
t
e
r
s
t
a
t
t
e
n
;
M
e
l
d
u
n
g
e
r
s
t
a
t
t
e
n
t
o
m
a
k
e
a
r
e
p
o
r
t
;
t
o
g
i
v
e
a
r
e
p
o
r
t
a
u
s
f
ü
h
r
l
i
c
h
e
r
B
e
r
i
c
h
t
f
u
l
l
r
e
p
o
r
t
"
W
i
c
h
t
i
g
e
E
r
e
i
g
n
i
s
s
e
"
-
M
e
l
d
u
n
g
;
W
E
-
M
e
l
d
u
n
g
(
P
o
l
i
z
e
i
)
[Dt.]
i
n
stant
r
e
p
o
r
t
(police)
W
i
r
b
e
r
i
c
h
t
e
t
e
n
d
a
r
ü
b
e
r
i
n
d
e
r
g
e
s
t
r
i
g
e
n
A
u
s
g
a
b
e
.
W
e
r
a
n
a
r
e
p
o
r
t
o
n
t
h
i
s
i
n
y
e
s
t
e
r
d
a
y
'
s
i
s
s
u
e
.
D
e
r
R
e
c
h
n
u
n
g
s
h
o
f
s
t
e
l
l
t
d
e
r
U
n
i
v
e
r
s
i
t
ä
t
e
i
n
g
u
t
e
s
/
s
c
h
l
e
c
h
t
e
s
Z
e
u
g
n
i
s
a
u
s
.
T
h
e
u
n
i
v
e
r
s
i
t
y
h
a
s
r
e
c
e
i
v
e
d
a
g
o
o
d
/
b
a
d
r
e
p
o
r
t
f
r
o
m
t
h
e
C
o
u
r
t
o
f
A
u
d
i
t
.
B
i
l
a
n
z
{f}
;
V
e
r
m
ö
g
e
n
s
ü
b
e
r
s
i
c
h
t
{f}
[econ.]
[adm.]
b
a
l
a
n
c
e
s
h
e
e
t
;
b
a
l
a
n
c
e
;
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
[Am.]
;
a
s
s
e
t
a
n
d
l
i
a
b
i
l
i
t
y
s
t
a
t
e
m
e
n
t
[Am.]
b
e
r
i
c
h
t
i
g
t
e
B
i
l
a
n
z
a
d
j
u
s
t
e
d
b
a
l
a
n
c
e
s
h
e
e
t
E
r
ö
f
f
n
u
n
g
s
b
i
l
a
n
z
{f}
o
p
e
n
i
n
g
b
a
l
a
n
c
e
f
i
n
a
n
z
w
i
r
t
s
c
h
a
f
t
l
i
c
h
e
B
i
l
a
n
z
f
u
n
d
s
s
t
a
t
e
m
e
n
t
F
u
s
i
o
n
s
b
i
l
a
n
z
{f}
p
o
s
t
-
m
e
r
g
e
r
b
a
l
a
n
c
e
s
h
e
e
t
g
e
p
r
ü
f
t
e
B
i
l
a
n
z
a
u
d
i
t
e
d
b
a
l
a
n
c
e
s
h
e
e
t
G
e
s
c
h
ä
f
t
s
b
i
l
a
n
z
{f}
b
u
s
i
n
e
s
s
'
b
a
l
a
n
c
e
s
h
e
e
t
K
o
n
z
e
r
n
b
i
l
a
n
z
{f}
;
k
o
n
s
o
l
i
d
i
e
r
t
e
B
i
l
a
n
z
g
r
o
u
p
b
a
l
a
n
c
e
s
h
e
e
t
;
c
o
n
s
o
l
i
d
a
t
e
d
b
a
l
a
n
c
e
s
h
e
e
t
;
c
o
n
s
o
l
i
d
a
t
e
d
r
e
t
u
r
n
[Am.]
S
c
h
l
u
s
s
b
i
l
a
n
z
{f}
c
l
o
s
i
n
g
b
a
l
a
n
c
e
;
f
i
n
a
l
b
a
l
a
n
c
e
;
c
l
o
s
i
n
g
b
a
l
a
n
c
e
s
h
e
e
t
Ü
b
e
r
g
a
b
e
b
i
l
a
n
z
{f}
(
b
e
i
F
i
r
m
e
n
z
u
s
a
m
m
e
n
s
c
h
l
u
s
s
)
m
e
r
g
e
r
b
a
l
a
n
c
e
s
h
e
e
t
d
i
e
B
i
l
a
n
z
a
u
f
f
r
i
s
i
e
r
e
n
t
o
d
r
e
s
s
u
p
t
h
e
b
a
l
a
n
c
e
s
h
e
e
t
v
o
r
l
ä
u
f
i
g
e
B
i
l
a
n
z
p
r
o
v
i
s
i
o
n
a
l
b
a
l
a
n
c
e
s
h
e
e
t
z
u
s
a
m
m
e
n
g
e
f
a
s
s
t
e
B
i
l
a
n
z
c
o
m
b
i
n
e
d
b
a
l
a
n
c
e
s
h
e
e
t
d
i
e
B
i
l
a
n
z
e
r
s
t
e
l
l
e
n
/
a
u
f
s
t
e
l
l
e
n
t
o
d
r
a
w
u
p
/
m
a
k
e
u
p
/
p
r
e
p
a
r
e
t
h
e
b
a
l
a
n
c
e
s
h
e
e
t
d
i
e
B
i
l
a
n
z
p
r
ü
f
e
n
t
o
a
u
d
i
t
/
e
x
a
m
i
n
e
t
h
e
b
a
l
a
n
c
e
s
h
e
e
t
i
n
d
e
r
B
i
l
a
n
z
e
r
s
c
h
e
i
n
e
n
/
a
u
f
s
c
h
e
i
n
e
n
[Bayr.]
[Ös.]
t
o
a
p
p
e
a
r
i
n
t
h
e
b
a
l
a
n
c
e
s
h
e
e
t
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
{f}
;
B
u
c
h
p
r
ü
f
u
n
g
{f}
;
P
r
ü
f
u
n
g
{f}
d
e
r
B
ü
c
h
e
r
[econ.]
[adm.]
a
u
d
i
t
o
f
a
c
c
o
u
n
t
s
;
a
u
d
i
t
;
a
u
d
i
t
i
n
g
o
f
a
c
c
o
u
n
t
s
;
a
u
d
i
t
i
n
g
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
e
n
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
e
n
{pl}
;
P
r
ü
f
u
n
g
e
n
{pl}
d
e
r
B
ü
c
h
e
r
audits
o
f
a
c
c
o
u
n
t
s
;
audits
;
a
u
d
i
t
i
n
g
s
o
f
a
c
c
o
u
n
t
s
;
a
u
d
i
t
i
n
g
s
a
u
ß
e
r
b
e
t
r
i
e
b
l
i
c
h
e
/
e
x
t
e
r
n
e
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
{f}
e
x
t
e
r
n
a
l
a
u
d
i
t
/
a
u
d
i
t
i
n
g
;
i
n
d
e
p
e
n
d
e
n
t
a
u
d
i
t
/
a
u
d
i
t
i
n
g
;
c
o
m
p
a
n
y
a
u
d
i
t
i
n
n
e
r
b
e
t
r
i
e
b
l
i
c
h
e
/
b
e
t
r
i
e
b
s
i
n
t
e
r
n
e
B
u
c
h
p
r
ü
f
u
n
g
;
i
n
t
e
r
n
e
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
; (
i
n
t
e
r
n
e
)
R
e
v
i
s
i
o
n
i
n
t
e
r
n
a
l
a
u
d
i
t
;
i
n
t
e
r
n
a
l
a
u
d
i
t
i
n
g
j
ä
h
r
l
i
c
h
e
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
;
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
{f}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
{f}
a
n
n
u
a
l
a
u
d
i
t
;
a
u
d
i
t
o
f
(the)
a
n
n
u
a
l
a
c
c
o
u
n
t
s
;
a
u
d
i
t
o
f
(the)
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
[Am.]
;
a
u
d
i
t
i
n
g
o
f
a
n
n
u
a
l
a
c
c
o
u
n
t
s
;
a
u
d
i
t
i
n
g
o
f
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
[Am.]
[rare]
e
i
n
e
B
u
c
h
p
r
ü
f
u
n
g
/
R
e
v
i
s
i
o
n
d
u
r
c
h
f
ü
h
r
e
n
;
d
i
e
B
ü
c
h
e
r
p
r
ü
f
e
n
/
r
e
v
i
d
i
e
r
e
n
t
o
c
a
r
r
y
o
u
t
/
c
o
n
d
u
c
t
/
p
e
r
f
o
r
m
a
n
a
u
d
i
t
;
t
o
a
u
d
i
t
t
h
e
c
o
m
p
a
n
y
'
s
a
c
c
o
u
n
t
s
b
e
i
e
i
n
e
r
F
i
r
m
a
e
i
n
e
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
d
u
r
c
h
f
ü
h
r
e
n
t
o
a
u
d
i
t
a
c
o
m
p
a
n
y
D
a
s
U
n
t
e
r
n
e
h
m
e
n
w
u
r
d
e
n
o
c
h
n
i
e
v
o
n
e
i
n
e
r
e
x
t
e
r
n
e
n
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
f
i
r
m
a
g
e
p
r
ü
f
t
.
T
h
e
e
n
t
e
r
p
r
i
s
e
h
a
s
n
e
v
e
r
u
n
d
e
r
g
o
n
e
a
n
a
u
d
i
t
f
r
o
m
a
n
o
u
t
s
i
d
e
a
c
c
o
u
n
t
i
n
g
f
i
r
m
.
V
o
r
-
O
r
t
-
P
r
ü
f
u
n
g
{f}
;
P
r
ü
f
u
n
g
{f}
(
i
n
Z
u
s
a
m
m
e
n
s
e
t
z
u
n
g
e
n
)
o
n
-
s
i
t
e
i
n
s
p
e
c
t
i
o
n
;
a
u
d
i
t
V
o
r
-
O
r
t
-
P
r
ü
f
u
n
g
e
n
{pl}
;
P
r
ü
f
u
n
g
e
n
{pl}
o
n
-
s
i
t
e
i
n
s
p
e
c
t
i
o
n
s
;
audits
F
a
b
r
i
k
p
r
ü
f
u
n
g
{f}
f
a
c
t
o
r
y
a
u
d
i
t
P
r
ü
f
u
n
g
d
e
r
K
r
i
s
e
n
f
e
s
t
i
g
k
e
i
t
[fin.]
c
r
i
s
i
s
a
u
d
i
t
U
m
w
e
l
t
p
r
ü
f
u
n
g
{f}
e
c
o
l
o
g
i
c
a
l
a
u
d
i
t
P
r
ü
f
u
n
g
d
e
s
Q
u
a
l
i
t
ä
t
s
s
i
c
h
e
r
u
n
g
s
s
y
s
t
e
m
s
q
u
a
l
i
t
y
s
y
s
t
e
m
a
u
d
i
t
;
q
u
a
l
i
t
y
a
u
d
i
t
B
ü
c
h
e
r
r
e
v
i
s
i
o
n
{f}
a
u
d
i
t
(of
t
h
e
a
c
c
o
u
n
t
s
)
B
ü
c
h
e
r
r
e
v
i
s
i
o
n
e
n
{pl}
audits
L
o
b
{n}
;
L
o
b
p
r
e
i
s
{m}
[altertümlich]
[soc.]
p
r
a
i
s
e
;
p
l
audits
;
l
a
u
d
L
o
b
e
r
h
a
l
t
e
n
/
e
i
n
h
e
i
m
s
e
n
;
g
e
l
o
b
t
w
e
r
d
e
n
t
o
r
e
c
e
i
v
e
/
g
l
e
a
n
p
r
a
i
s
e
/
p
l
audits
m
i
t
L
o
b
s
p
a
r
e
n
t
o
b
e
s
p
a
r
i
n
g
w
i
t
h
p
r
a
i
s
e
ü
b
e
r
a
l
l
e
s
L
o
b
e
r
h
a
b
e
n
b
e
y
o
n
d
p
r
a
i
s
e
s
e
i
n
e
i
g
e
n
e
s
L
o
b
s
i
n
g
e
n
t
o
s
i
n
g
o
n
e
'
s
o
w
n
p
r
a
i
s
e
s
;
t
o
b
l
o
w
o
n
e
'
s
o
w
n
t
r
u
m
p
e
t
[fig.]
M
a
n
d
a
t
{n}
;
A
u
f
t
r
a
g
{m}
m
a
n
d
a
t
e
M
a
n
d
a
t
e
{pl}
;
A
u
f
t
r
ä
g
e
{pl}
m
a
n
d
a
t
e
s
M
a
n
d
a
t
e
{pl}
m
a
n
d
a
t
e
s
P
r
ü
f
m
a
n
d
a
t
{n}
;
P
r
ü
f
a
u
f
t
r
a
g
{m}
a
u
d
i
t
i
n
g
m
a
n
d
a
t
e
;
a
u
d
i
t
m
a
n
d
a
t
e
U
N
-
M
a
n
d
a
t
{n}
U
N
m
a
n
d
a
t
e
j
d
m
.
e
i
n
M
a
n
d
a
t
f
ü
r
e
t
w
.
e
r
t
e
i
l
e
n
t
o
g
i
v
e
a
m
a
n
d
a
t
e
t
o
s
b
.
f
o
r
s
t
h
./for
d
o
i
n
g
s
t
h
.
R
e
c
h
n
u
n
g
{f}
;
F
a
k
t
u
r
{f}
;
F
a
k
t
u
r
a
{f}
[Ös.]
(
ü
b
e
r
e
i
n
e
n
B
e
t
r
a
g
) (
s
c
h
r
i
f
t
l
i
c
h
e
r
B
e
l
e
g
ü
b
e
r
W
a
r
e
n
k
a
u
f
/
D
i
e
n
s
t
l
e
i
s
t
u
n
g
)
[econ.]
i
n
v
o
i
c
e
(for
a
n
a
m
o
u
n
t
)
R
e
c
h
n
u
n
g
e
n
{pl}
;
F
a
k
t
u
r
e
n
{pl}
i
n
v
o
i
c
e
s
A
u
s
g
a
n
g
s
r
e
c
h
n
u
n
g
{f}
o
u
t
g
o
i
n
g
i
n
v
o
i
c
e
;
s
a
l
e
s
i
n
v
o
i
c
e
D
i
e
n
s
t
l
e
i
s
t
u
n
g
s
r
e
c
h
n
u
n
g
{f}
s
e
r
v
i
c
e
i
n
v
o
i
c
e
E
i
n
g
a
n
g
s
r
e
c
h
n
u
n
g
{f}
i
n
c
o
m
i
n
g
i
n
v
o
i
c
e
;
p
u
r
c
h
a
s
e
i
n
v
o
i
c
e
K
o
r
r
e
k
t
u
r
r
e
c
h
n
u
n
g
{f}
c
o
r
r
e
c
t
i
v
e
i
n
v
o
i
c
e
;
c
o
r
r
e
c
t
e
d
i
n
v
o
i
c
e
O
r
i
g
i
n
a
l
r
e
c
h
n
u
n
g
{f}
o
r
i
g
i
n
a
l
i
n
v
o
i
c
e
V
e
r
k
a
u
f
s
r
e
c
h
n
u
n
g
{f}
s
a
l
e
s
i
n
v
o
i
c
e
d
e
t
a
i
l
l
i
e
r
t
e
R
e
c
h
n
u
n
g
d
e
t
a
i
l
e
d
i
n
v
o
i
c
e
e
n
d
g
ü
l
t
i
g
e
R
e
c
h
n
u
n
g
{f}
f
i
n
a
l
i
n
v
o
i
c
e
o
f
f
e
n
e
/
u
n
b
e
z
a
h
l
t
e
R
e
c
h
n
u
n
g
u
n
p
a
i
d
i
n
v
o
i
c
e
B
e
v
o
r
s
c
h
u
s
s
u
n
g
v
o
n
R
e
c
h
n
u
n
g
e
n
i
n
v
o
i
c
e
d
i
s
c
o
u
n
t
i
n
g
e
i
n
e
R
e
c
h
n
u
n
g
ü
b
e
r
d
e
n
v
o
l
l
e
n
B
e
t
r
a
g
a
u
s
s
t
e
l
l
e
n
t
o
i
s
s
u
e
a
n
i
n
v
o
i
c
e
f
o
r
t
h
e
f
u
l
l
a
m
o
u
n
t
e
i
n
e
R
e
c
h
n
u
n
g
b
e
g
l
e
i
c
h
e
n
;
e
i
n
e
R
e
c
h
n
u
n
g
b
e
z
a
h
l
e
n
t
o
s
e
t
t
l
e
a
n
i
n
v
o
i
c
e
e
i
n
e
R
e
c
h
n
u
n
g
(
b
e
i
e
i
n
e
r
B
u
c
h
p
r
ü
f
u
n
g
)
n
i
c
h
t
a
n
e
r
k
e
n
n
e
n
t
o
d
i
s
a
l
l
o
w
a
n
i
n
v
o
i
c
e
(in
a
u
d
i
t
)
e
i
n
e
R
e
c
h
n
u
n
g
p
r
ü
f
e
n
t
o
v
e
r
i
f
y
a
n
i
n
voice
e
i
n
e
R
e
c
h
n
u
n
g
q
u
i
t
t
i
e
r
e
n
t
o
r
e
c
e
i
p
t
a
n
i
n
v
o
i
c
e
A
p
p
l
a
u
s
{m}
;
B
e
i
f
a
l
l
{m}
;
B
e
i
f
a
l
l
k
l
a
t
s
c
h
e
n
{n}
;
H
ä
n
d
e
k
l
a
t
s
c
h
e
n
{n}
;
B
e
i
f
a
l
l
s
r
a
u
s
c
h
e
n
{n}
a
p
p
l
a
u
s
e
a
n
h
a
l
t
e
n
d
e
r
B
e
i
f
a
l
l
s
u
s
t
a
i
n
e
d
a
p
p
l
a
u
s
e
r
a
u
s
c
h
e
n
d
e
r
B
e
i
f
a
l
l
r
e
s
o
u
n
d
i
n
g
a
p
p
l
a
u
s
e
s
c
h
w
a
c
h
e
r
B
e
i
f
a
l
l
;
m
ä
ß
i
g
e
r
A
p
p
l
a
u
s
m
o
d
e
s
t
a
p
p
l
a
u
s
e
l
a
u
t
e
r
B
e
i
f
a
l
l
;
l
a
u
t
e
s
K
l
a
t
s
c
h
e
n
p
l
a
u
d
i
t
;
p
l
audits
B
e
i
f
a
l
l
f
i
n
d
e
n
t
o
m
e
e
t
w
i
t
h
a
p
p
l
a
u
s
e
d
e
n
A
p
p
l
a
u
s
e
n
t
g
e
g
e
n
n
e
h
m
e
n
t
o
r
e
c
e
i
v
e
t
h
e
a
p
p
l
a
u
s
e
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
{m}
;
A
b
s
c
h
l
u
s
s
{m}
[ugs.]
(
d
e
r
F
i
n
a
n
z
b
u
c
h
h
a
l
t
u
n
g
)
[econ.]
[adm.]
a
n
n
u
a
l
a
c
c
o
u
n
t
s
;
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
(s)
[Am.]
;
a
n
n
u
a
l
s
t
a
t
e
m
e
n
t
o
f
a
c
c
o
u
n
t
s
[Am.]
J
a
h
r
e
s
a
b
s
c
h
l
ü
s
s
e
{pl}
;
A
b
s
c
h
l
ü
s
s
e
{pl}
a
n
n
u
a
l
a
c
c
o
u
n
t
s
;
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
;
a
n
n
u
a
l
s
t
a
t
e
m
e
n
t
s
o
f
a
c
c
o
u
n
t
s
F
e
s
t
s
t
e
l
l
u
n
g
d
e
s
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
e
s
a
d
o
p
t
i
o
n
o
f
t
h
e
a
n
n
u
a
l
a
c
c
o
u
n
t
s
[Br.]
;
a
p
p
r
o
v
a
l
o
f
t
h
e
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
d
e
n
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
e
r
s
t
e
l
l
e
n
t
o
p
r
e
p
a
r
e
t
h
e
a
n
n
u
a
l
a
c
c
o
u
n
t
s
/
t
h
e
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
;
t
o
d
r
a
w
u
p
t
h
e
a
n
n
u
a
l
a
c
c
o
u
n
t
s
/
t
h
e
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
d
e
n
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
f
e
s
t
s
t
e
l
l
e
n
t
o
a
d
o
p
t
t
h
e
a
n
n
u
a
l
a
c
c
o
u
n
t
s
[Br.]
;
t
o
a
p
p
r
o
v
e
t
h
e
a
n
n
u
a
l
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
[Am.]
d
e
n
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
m
a
c
h
e
n
t
o
m
a
k
e
u
p
y
o
u
r
a
c
c
o
u
n
t
s
d
e
n
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
p
r
ü
f
e
n
t
o
a
u
d
i
t
t
h
e
a
n
n
u
a
l
a
c
c
o
u
n
t
s
d
e
n
J
a
h
r
e
s
a
b
s
c
h
l
u
s
s
v
e
r
ö
f
f
e
n
t
l
i
c
h
e
n
t
o
p
u
b
l
i
s
h
t
h
e
a
n
n
u
a
l
a
c
c
o
u
n
t
s
h
o
s
p
i
t
i
e
r
e
n
{vi}
[school]
[stud.]
t
o
s
i
t
i
n
o
n
c
l
a
s
s
e
s
;
t
o
s
i
t
i
n
o
n
l
e
c
t
u
r
e
s
;
t
o
a
u
d
i
t
c
l
a
s
s
e
s
[Am.]
;
t
o
a
u
d
i
t
l
e
c
t
u
r
e
s
[Am.]
h
o
s
p
i
t
i
e
r
e
n
d
s
i
t
t
i
n
g
i
n
o
n
c
l
a
s
s
e
s
;
s
i
t
t
i
n
g
i
n
o
n
l
e
c
t
u
r
e
s
;
a
u
d
i
t
i
n
g
c
l
a
s
s
e
s
;
a
u
d
i
t
i
n
g
l
e
c
t
u
r
e
s
h
o
s
p
i
t
i
e
r
t
s
a
t
i
n
o
n
c
l
a
s
s
e
s
;
s
a
t
i
n
o
n
l
e
c
t
u
r
e
s
;
a
u
d
i
t
e
d
c
l
a
s
s
e
s
;
a
u
d
i
t
e
d
l
e
c
t
u
r
e
s
b
e
i
j
d
m
.
h
o
s
p
i
t
i
e
r
e
n
t
o
s
i
t
i
n
o
n
s
b
.'s
c
l
a
s
s
(es)/lecture(s);
t
o
a
u
d
i
t
s
b
.'s
c
l
a
s
s
(es)/lecture(s)
I
c
h
h
o
s
p
i
t
i
e
r
t
e
b
e
i
d
e
r
T
h
e
r
a
p
i
e
s
i
t
z
u
n
g
I
s
a
t
i
n
o
n
t
h
e
t
h
e
r
a
p
y
s
e
s
s
i
o
n
.
e
t
w
.
s
t
o
p
p
e
n
{vt}
t
o
n
i
x
s
t
h
.
[Am.]
;
t
o
p
u
t
a
n
i
x
o
n
s
t
h
.
[Am.]
s
t
o
p
p
e
n
d
n
i
x
i
n
g
;
p
u
t
t
i
n
g
a
n
i
x
g
e
s
t
o
p
p
t
n
i
x
e
d
;
p
u
t
a
n
i
x
D
a
s
G
e
s
c
h
ä
f
t
w
u
r
d
e
v
o
n
d
e
n
S
a
u
d
i
s
i
m
l
e
t
z
t
e
n
A
u
g
e
n
b
l
i
c
k
g
e
s
t
o
p
p
t
.
T
h
e
d
e
a
l
w
a
s
n
i
x
e
d
a
t
t
h
e
l
a
s
t
m
i
n
u
t
e
b
y
t
h
e
S
a
u
d
i
s
.
B
e
r
i
c
h
t
i
g
u
n
g
s
b
u
c
h
u
n
g
{f}
[econ.]
[adm.]
c
o
r
r
e
c
t
i
n
g
e
n
t
r
y
;
a
d
j
u
s
t
i
n
g
e
n
t
r
y
B
e
r
i
c
h
t
i
g
u
n
g
s
b
u
c
h
u
n
g
e
n
{pl}
c
o
r
r
e
c
t
i
n
g
e
n
t
r
i
e
s
;
a
d
j
u
s
t
i
n
g
e
n
t
r
i
e
s
B
e
r
i
c
h
t
i
g
u
n
g
s
b
u
c
h
u
n
g
n
a
c
h
e
i
n
e
r
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
;
d
u
r
c
h
d
i
e
R
e
v
i
s
i
o
n
v
e
r
a
n
l
a
s
s
t
e
B
e
r
i
c
h
t
i
g
u
n
g
s
b
u
c
h
u
n
g
a
u
d
i
t
a
d
j
u
s
t
m
e
n
t
B
e
r
i
c
h
t
s
z
e
i
t
r
a
u
m
{m}
;
B
e
r
i
c
h
t
s
p
e
r
i
o
d
e
{f}
p
e
r
i
o
d
u
n
d
e
r
r
e
v
i
e
w
;
r
e
v
i
e
w
p
e
r
i
o
d
;
a
u
d
i
t
p
e
r
i
o
d
B
e
r
i
c
h
t
s
z
e
i
t
r
ä
u
m
e
{pl}
;
B
e
r
i
c
h
t
s
p
e
r
i
o
d
e
n
{pl}
p
e
r
i
o
d
s
u
n
d
e
r
r
e
v
i
e
w
;
r
e
v
i
e
w
p
e
r
i
o
d
s
;
a
u
d
i
t
p
e
r
i
o
d
s
i
m
B
e
r
i
c
h
t
s
z
e
i
t
r
a
u
m
d
u
r
i
n
g
t
h
e
p
e
r
i
o
d
u
n
d
e
r
r
e
p
o
r
t
;
d
u
r
i
n
g
t
h
e
p
e
r
i
o
d
u
n
d
e
r
r
e
v
i
e
w
R
e
c
h
n
u
n
g
s
h
o
f
{m}
;
B
u
n
d
e
s
r
e
c
h
n
u
n
g
s
h
o
f
{m}
[Dt.]
;
E
i
d
g
e
n
ö
s
s
i
s
c
h
e
F
i
n
a
n
z
k
o
n
t
r
o
l
l
e
{f}
[Schw.]
/
E
F
K
/
[adm.]
C
o
u
r
t
o
f
A
u
d
i
t
;
C
o
u
r
t
o
f
A
u
d
i
t
o
r
s
;
N
a
t
i
o
n
a
l
A
u
d
i
t
O
f
f
i
c
e
[Br.]
[Austr.]
/
N
A
O
/
;
O
f
f
i
c
e
o
f
t
h
e
C
o
m
p
t
r
o
l
l
e
r
a
n
d
A
u
d
i
t
o
r
G
e
n
e
r
a
l
[Ir.]
;
G
e
n
e
r
a
l
A
c
c
o
u
n
t
a
b
i
l
i
t
y
O
f
f
i
c
e
[Am.]
/
G
A
O
/
d
e
r
B
u
n
d
e
s
r
e
c
h
n
u
n
g
s
h
o
f
u
n
d
d
i
e
L
a
n
d
e
s
r
e
c
h
n
u
n
g
s
h
ö
f
e
[Dt.]
[Ös.]
t
h
e
F
e
d
e
r
a
l
C
o
u
r
t
o
f
A
u
d
i
t
a
n
d
t
h
e
R
e
g
i
o
n
a
l
C
o
u
r
t
s
o
f
A
u
d
i
t
E
u
r
o
p
ä
i
s
c
h
e
r
R
e
c
h
n
u
n
g
s
h
o
f
E
u
r
o
p
e
a
n
C
o
u
r
t
o
f
A
u
d
i
t
o
r
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
b
t
e
i
l
u
n
g
{f}
;
B
u
c
h
p
r
ü
f
u
n
g
s
a
b
t
e
i
l
u
n
g
{f}
;
P
r
ü
f
u
n
g
s
a
b
t
e
i
l
u
n
g
{f}
;
R
e
v
i
s
i
o
n
s
a
b
t
e
i
l
u
n
g
{f}
; (
i
n
t
e
r
n
e
)
R
e
v
i
s
i
o
n
s
s
t
e
l
l
e
{f}
[Schw.]
[econ.]
[adm.]
a
u
d
i
t
i
n
g
d
e
p
a
r
t
m
e
n
t
;
a
u
d
i
t
d
e
p
a
r
t
m
e
n
t
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
b
t
e
i
l
u
n
g
e
n
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
a
b
t
e
i
l
u
n
g
e
n
{pl}
;
P
r
ü
f
u
n
g
s
a
b
t
e
i
l
u
n
g
e
n
{pl}
;
R
e
v
i
s
i
o
n
s
a
b
t
e
i
l
u
n
g
e
n
{pl}
;
R
e
v
i
s
i
o
n
s
s
t
e
l
l
e
n
{pl}
a
u
d
i
t
i
n
g
d
e
p
a
r
t
m
e
n
t
s
;
a
u
d
i
t
d
e
p
a
r
t
m
e
n
t
s
R
e
v
i
s
i
o
n
s
a
b
t
e
i
l
u
n
g
{f}
a
n
T
e
r
m
i
n
k
o
n
t
r
a
k
t
b
ö
r
s
e
n
c
o
m
p
l
i
a
n
c
e
a
n
d
a
u
d
i
t
d
e
p
a
r
t
m
e
n
t
[Am.]
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
u
s
s
{m}
;
B
u
c
h
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
u
s
s
{m}
;
P
r
ü
f
u
n
g
s
a
u
s
s
c
h
u
s
s
{m}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
u
s
s
{m}
[econ.]
;
R
e
v
i
s
i
o
n
s
a
u
s
s
c
h
u
s
s
{m}
[econ.]
a
u
d
i
t
c
o
m
m
i
t
t
e
e
;
a
u
d
i
t
i
n
g
c
o
m
m
i
t
t
e
e
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
ü
s
s
e
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
ü
s
s
e
{pl}
;
P
r
ü
f
u
n
g
s
a
u
s
s
c
h
ü
s
s
e
{pl}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
ü
s
s
e
{pl}
;
R
e
v
i
s
i
o
n
s
a
u
s
s
c
h
ü
s
s
e
{pl}
a
u
d
i
t
c
o
m
m
i
t
t
e
e
s
;
a
u
d
i
t
i
n
g
c
o
m
m
i
t
t
e
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
u
s
s
c
h
u
s
s
{m}
d
e
s
H
a
u
s
h
a
l
t
s
a
u
s
s
c
h
u
s
s
e
s
[Dt.]
A
u
d
i
t
i
n
g
C
o
m
m
i
t
t
e
e
o
f
t
h
e
B
u
d
g
e
t
C
o
m
m
i
t
t
e
e
S
t
e
u
e
r
p
r
ü
f
u
n
g
{f}
;
B
u
c
h
-
u
n
d
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
{f}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
{f}
(
d
u
r
c
h
d
a
s
F
i
n
a
n
z
a
m
t
)
[fin.]
t
a
x
i
n
v
e
s
t
i
g
a
t
i
o
n
;
t
a
x
e
x
a
m
i
n
a
t
i
o
n
;
t
a
x
i
n
s
p
e
c
t
i
o
n
[Br.]
;
t
a
x
a
u
d
i
t
[Am.]
(investigation
b
y
H
e
r
M
a
j
e
s
t
y
'
s
R
e
v
e
n
u
e
a
n
d
C
u
s
t
o
m
s
[Br.]
/
t
h
e
I
n
t
e
r
n
a
l
R
e
v
e
n
u
e
S
e
r
v
i
c
e
[Am.]
)
S
t
e
u
e
r
p
r
ü
f
u
n
g
e
n
{pl}
;
B
u
c
h
-
u
n
d
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
e
n
{pl}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
e
n
{pl}
t
a
x
i
n
v
e
s
t
i
g
a
t
i
o
n
s;
t
a
x
e
x
a
m
i
n
a
t
i
o
n
s
;
t
a
x
i
n
s
p
e
c
t
i
o
n
s
;
t
a
x
audits
U
m
s
a
t
z
s
t
e
u
e
r
p
r
ü
f
u
n
g
{f}
s
a
l
e
s
t
a
x
a
u
d
i
t
B
a
n
d
i
t
{m}
;
R
ä
u
b
e
r
{m}
b
a
n
d
i
t
B
a
n
d
i
t
e
n
{pl}
b
a
n
d
i
t
s
B
u
c
h
p
r
ü
f
u
n
g
s
b
e
s
c
h
e
i
n
i
g
u
n
g
{f}
;
P
r
ü
f
u
n
g
s
b
e
s
c
h
e
i
n
i
g
u
n
g
{f}
;
P
r
ü
f
u
n
g
s
v
e
r
m
e
r
k
{m}
/
B
e
s
t
ä
t
i
g
u
n
g
s
v
e
r
m
e
r
k
{m}
/
T
e
s
t
a
t
{n}
d
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
e
r
s
[econ.]
[adm.]
a
u
d
i
t
c
e
r
t
i
f
i
c
a
t
e
;
a
u
d
i
t
o
r
'
s
c
e
r
t
i
f
i
c
a
t
e
B
u
c
h
p
r
ü
f
u
n
g
s
b
e
s
c
h
e
i
n
i
g
u
n
g
e
n
{pl}
;
P
r
ü
f
u
n
g
s
b
e
s
c
h
e
i
n
i
g
u
n
g
e
n
{pl}
;
P
r
ü
f
u
n
g
s
v
e
r
m
e
r
k
e
{pl}
/
B
e
s
t
ä
t
i
g
u
n
g
s
v
e
r
m
e
r
k
e
{pl}
/
T
e
s
t
a
t
e
{pl}
d
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
e
r
s
a
u
d
i
t
c
e
r
t
i
f
i
c
a
t
e
s
;
a
u
d
i
t
o
r
'
s
c
e
r
t
i
f
i
c
a
t
e
s
D
e
p
o
t
p
r
ü
f
u
n
g
{f}
[fin.]
a
u
d
i
t
o
f
s
e
c
u
r
i
t
y
d
e
p
o
s
i
t
h
o
l
d
i
n
g
s
D
e
p
o
t
p
r
ü
f
u
n
g
e
n
{pl}
audits
o
f
s
e
c
u
r
i
t
y
d
e
p
o
s
i
t
h
o
l
d
i
n
g
s
K
a
s
s
e
n
p
r
ü
f
u
n
g
{f}
;
K
a
s
s
e
n
r
e
v
i
s
i
o
n
{f}
;
K
a
s
s
a
p
r
ü
f
u
n
g
{f}
[Ös.]
[Schw.]
;
K
a
s
s
a
r
e
v
i
s
i
o
n
{f}
[Ös.]
[Schw.]
[econ.]
[adm.]
c
a
s
h
a
u
d
i
t
K
a
s
s
e
n
p
r
ü
f
u
n
g
v
o
r
n
e
h
m
e
n
t
o
a
u
d
i
t
t
h
e
c
a
s
h
P
a
n
d
i
t
{m}
(
b
r
a
h
m
a
n
i
s
c
h
e
r
G
e
l
e
h
r
t
e
r
)
p
a
n
d
i
t
;
p
u
n
d
i
t
(Brahmanic
s
c
h
o
l
a
r
)
P
a
n
d
i
t
e
n
{pl}
p
a
n
d
i
t
s
;
p
u
n
d
i
t
s
P
r
ü
f
p
r
o
g
r
a
m
m
{n}
(
F
i
n
a
n
z
b
u
c
h
h
a
l
t
u
n
g
s
p
r
o
g
r
a
m
m
)
[comp.]
a
u
d
i
t
s
u
b
s
y
s
t
e
m
(accounting
p
r
o
g
r
a
m
)
P
r
ü
f
p
r
o
g
r
a
m
m
e
{pl}
a
u
d
i
t
s
u
b
s
y
s
t
e
m
s
P
r
ü
f
u
n
g
s
g
r
u
p
p
e
{f}
;
P
r
ü
f
g
r
u
p
p
e
{f}
;
R
e
v
i
s
i
o
n
s
g
r
u
p
p
e
{f}
[econ.]
a
u
d
i
t
i
n
g
t
e
a
m
;
a
u
d
i
t
t
e
a
m
P
r
ü
f
u
n
g
s
g
r
u
p
p
e
n
{pl}
;
P
r
ü
f
g
r
u
p
p
e
n
{pl}
;
R
e
v
i
s
i
o
n
s
g
r
u
p
p
e
n
{pl}
a
u
d
i
t
i
n
g
t
e
a
m
s
;
a
u
d
i
t
t
e
a
m
s
P
r
ü
f
u
n
g
s
p
f
a
d
{m}
;
P
r
ü
f
p
f
a
d
{m}
(
B
u
c
h
h
a
l
t
u
n
g
)
[econ.]
[adm.]
a
u
d
i
t
i
n
g
t
r
a
i
l
;
a
u
d
i
t
t
r
a
i
l
(accounting)
P
r
ü
f
u
n
g
s
p
f
a
d
e
{pl}
;
P
r
ü
f
p
f
a
d
e
{pl}
a
u
d
i
t
i
n
g
t
r
a
i
l
s
;
a
u
d
i
t
t
r
a
i
l
s
P
r
ü
f
u
n
g
s
v
e
r
f
a
h
r
e
n
{n}
a
u
d
i
t
p
r
o
c
e
d
u
r
e
;
a
u
d
i
t
i
n
g
p
r
o
c
e
d
u
r
e
;
t
e
s
t
i
n
g
p
r
o
c
e
d
u
r
e
P
r
ü
f
u
n
g
s
v
e
r
f
a
h
r
e
n
{pl}
a
u
d
i
t
p
r
o
c
e
d
u
r
e
s
;
a
u
d
i
t
i
n
g
p
r
o
c
e
d
u
r
e
s
;
t
e
s
t
i
n
g
p
r
o
c
e
d
u
r
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
g
e
b
ü
h
r
{f}
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
g
e
b
ü
h
r
{f}
;
B
u
c
h
p
r
ü
f
u
n
g
s
g
e
b
ü
h
r
{f}
;
P
r
ü
f
u
n
g
s
g
e
b
ü
h
r
{f}
[econ.]
[adm.]
a
u
d
i
t
f
e
e
;
a
u
d
i
t
i
n
g
f
e
e
[rare]
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
g
e
b
ü
h
r
e
n
{pl}
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
g
e
b
ü
h
r
e
n
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
g
e
b
ü
h
r
e
n
{pl}
;
P
r
ü
f
u
n
g
s
g
e
b
ü
h
r
e
n
{pl}
a
u
d
i
t
f
e
e
s
;
a
u
d
i
t
i
n
g
f
e
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
u
f
t
r
a
g
{m}
;
B
u
c
h
p
r
ü
f
u
n
g
s
a
u
f
t
r
a
g
{m}
;
P
r
ü
f
u
n
g
s
a
u
f
t
r
a
g
{m}
[econ.]
[adm.]
a
u
d
i
t
a
s
s
i
g
n
m
e
n
t
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
a
u
f
t
r
ä
g
e
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
a
u
f
t
r
ä
g
e
{pl}
;
P
r
ü
f
u
n
g
s
a
u
f
t
r
ä
g
e
{pl}
a
u
d
i
t
a
s
s
i
g
n
m
e
n
t
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
b
e
r
i
c
h
t
{m}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
s
b
e
r
i
c
h
t
{m}
;
P
r
ü
f
u
n
g
s
b
e
r
i
c
h
t
{m}
;
P
r
ü
f
b
e
r
i
c
h
t
{m}
(
d
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
e
r
s
);
R
e
v
i
s
i
o
n
s
b
e
r
i
c
h
t
{m}
(
i
n
n
e
r
b
e
t
r
i
e
b
l
i
c
h
)
[econ.]
[adm.]
l
o
n
g
-
f
o
r
m
a
u
d
i
t
r
e
p
o
r
t
;
a
u
d
i
t
r
e
p
o
r
t
;
l
o
n
g
-
f
o
r
m
a
u
d
i
t
o
r
'
s
r
e
p
o
r
t
;
a
u
d
i
t
o
r
'
s
r
e
p
o
r
t
;
a
c
c
o
u
n
t
a
n
t
'
s
r
e
p
o
r
t
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
b
e
r
i
c
h
t
e
{pl}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
s
b
e
r
i
c
h
t
e
{pl}
;
P
r
ü
f
u
n
g
s
b
e
r
i
c
h
t
e
{pl}
;
P
r
ü
f
b
e
r
i
c
h
t
e
{pl}
;
R
e
v
i
s
i
o
n
s
b
e
r
i
c
h
t
e
{pl}
l
o
n
g
-
f
o
r
m
a
u
d
i
t
r
e
p
o
r
t
s
;
a
u
d
i
t
r
e
p
o
r
t
s
;
l
o
n
g
-
f
o
r
m
a
u
d
i
t
o
r
'
s
r
e
p
o
r
t
s
;
a
u
d
i
t
o
r
'
s
r
e
p
o
r
t
s
;
a
c
c
o
u
n
t
a
n
t
'
s
r
e
p
o
r
t
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
g
r
u
n
d
s
a
t
z
{m}
;
B
u
c
h
p
r
ü
f
u
n
g
s
g
r
u
n
d
s
a
t
z
{m}
;
P
r
ü
f
u
n
g
s
g
u
n
d
s
a
t
z
{m}
;
R
e
v
i
s
i
o
n
s
g
r
u
n
d
s
a
t
z
{m}
(
i
n
n
e
r
b
e
t
r
i
e
b
l
i
c
h
)
[econ.]
[adm.]
a
u
d
i
t
i
n
g
s
t
a
n
d
a
r
d
;
a
u
d
i
t
s
t
a
n
d
a
r
d
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
g
r
u
n
d
s
ä
t
z
e
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
g
r
u
n
d
s
ä
t
z
e
{pl}
;
P
r
ü
f
u
n
g
s
g
u
n
d
s
ä
t
z
e
{pl}
;
R
e
v
i
s
i
o
n
s
g
r
u
n
d
s
ä
t
z
e
{pl}
a
u
d
i
t
i
n
g
s
t
a
n
d
a
r
d
s
;
a
u
d
i
t
s
t
a
n
d
a
r
d
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
p
r
o
g
r
a
m
m
{n}
;
B
u
c
h
p
r
ü
f
u
n
g
s
p
r
o
g
r
a
m
m
{n}
;
P
r
ü
f
u
n
g
s
p
r
o
g
r
a
m
m
{n}
;
R
e
v
i
s
i
o
n
s
p
r
o
g
r
a
m
m
{n}
[econ.]
[adm.]
a
u
d
i
t
i
n
g
p
r
o
g
r
a
m
;
a
u
d
i
t
p
r
o
g
r
a
m
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
p
r
o
g
r
a
m
m
e
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
p
r
o
g
r
a
m
m
e
{pl}
;
P
r
ü
f
u
n
g
s
p
r
o
g
r
a
m
m
e
{pl}
;
R
e
v
i
s
i
o
n
s
p
r
o
g
r
a
m
m
e
{pl}
a
u
d
i
t
i
n
g
p
r
o
g
r
a
m
s
;
a
u
d
i
t
p
r
o
g
r
a
m
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
s
t
e
l
l
e
{f}
;
P
r
ü
f
u
n
g
s
s
t
e
l
l
e
{f}
;
P
r
ü
f
s
t
e
l
l
e
{f}
;
e
x
t
e
r
n
e
R
e
v
i
s
i
o
n
s
s
t
e
l
l
e
{f}
[econ.]
[adm.]
a
u
d
i
t
i
n
g
a
g
e
n
c
y
;
a
u
d
i
t
a
g
e
n
c
y
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
s
t
e
l
l
e
n
{pl}
;
P
r
ü
f
u
n
g
s
s
t
e
l
l
e
n
{pl}
;
P
r
ü
f
s
t
e
l
l
e
n
{pl}
;
e
x
t
e
r
n
e
R
e
v
i
s
i
o
n
s
s
t
e
l
l
e
n
{pl}
a
u
d
i
t
i
n
g
a
g
e
n
c
i
e
s
;
a
u
d
i
t
a
g
e
n
c
i
e
s
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
u
r
t
e
i
l
{n}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
s
u
r
t
e
i
l
{n}
;
B
u
c
h
p
r
ü
f
u
n
g
s
u
r
t
e
i
l
{n}
;
P
r
ü
f
u
n
g
s
u
r
t
e
i
l
{n}
[econ.]
a
u
d
i
t
o
p
i
n
i
o
n
;
s
h
o
r
t
-
f
o
r
m
a
u
d
i
t
r
e
p
o
r
t
;
s
h
o
r
t
-
f
o
r
m
a
u
d
i
t
o
r
'
s
r
e
p
o
r
t
;
a
c
c
o
u
n
t
a
n
t
'
s
r
e
p
o
r
t
R
e
c
h
n
u
n
g
s
p
r
ü
f
u
n
g
s
u
r
t
e
i
l
e
{pl}
;
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
s
u
r
t
e
i
l
e
{pl}
;
B
u
c
h
p
r
ü
f
u
n
g
s
u
r
t
e
i
l
e
{pl}
;
P
r
ü
f
u
n
g
s
u
r
t
e
i
l
e
{pl}
a
u
d
i
t
o
p
i
n
i
o
n
s
;
s
h
o
r
t
-
f
o
r
m
a
u
d
i
t
r
e
p
o
r
t
s
;
s
h
o
r
t
-
f
o
r
m
a
u
d
i
t
o
r
'
s
r
e
p
o
r
t
s
;
a
c
c
o
u
n
t
a
n
t
'
s
r
e
p
o
r
t
s
R
e
v
i
s
i
o
n
s
l
e
i
t
e
r
{m}
;
v
e
r
a
n
t
w
o
r
t
l
i
c
h
e
r
R
e
c
h
n
u
n
g
s
p
r
ü
f
e
r
{m}
[econ.]
a
c
c
o
u
n
t
a
n
t
i
n
c
h
a
r
g
e
(of
t
h
e
a
u
d
i
t
)
R
e
v
i
s
i
o
n
s
l
e
i
t
e
r
{pl}
;
v
e
r
a
n
t
w
o
r
t
l
i
c
h
e
R
e
c
h
n
u
n
g
s
p
r
ü
f
e
r
{pl}
a
c
c
o
u
n
t
a
n
t
s
i
n
c
h
a
r
g
e
T
e
s
t
l
a
d
e
n
{m}
a
u
d
i
t
s
t
o
r
e
T
e
s
t
l
ä
d
e
n
{pl}
a
u
d
i
t
s
t
o
r
e
s
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
f
i
r
m
a
{f}
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
u
n
t
e
r
n
e
h
m
e
n
{n}
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
g
e
s
e
l
l
s
c
h
a
f
t
{f}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
s
f
i
r
m
a
{f}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
s
u
n
t
e
r
n
e
h
m
e
n
{n}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
s
g
e
s
e
l
l
s
c
h
a
f
t
{f}
;
R
e
v
i
s
i
o
n
s
f
i
r
m
a
{f}
[Schw.]
[econ.]
a
u
d
i
t
i
n
g
c
o
m
p
a
n
y
;
a
u
d
i
t
c
o
m
p
a
n
y
;
f
i
r
m
o
f
a
u
d
i
t
o
r
s
;
a
c
c
o
u
n
t
i
n
g
c
o
m
p
a
n
y
;
a
c
c
o
u
n
t
i
n
g
f
i
r
m
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
f
i
r
m
e
n
{pl}
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
u
n
t
e
r
n
e
h
m
e
n
{pl}
;
W
i
r
t
s
c
h
a
f
t
s
p
r
ü
f
u
n
g
s
g
e
s
e
l
l
s
c
h
a
f
t
e
n
{pl}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
s
f
i
r
m
e
n
{pl}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
s
u
n
t
e
r
n
e
h
m
e
n
{pl}
;
B
e
t
r
i
e
b
s
p
r
ü
f
u
n
g
s
g
e
s
e
l
l
s
c
h
a
f
t
e
n
{pl}
;
R
e
v
i
s
i
o
n
s
f
i
r
m
e
n
{pl}
a
u
d
i
t
i
n
g
c
o
m
p
a
n
i
e
s
;
a
u
d
i
t
c
o
m
p
a
n
i
e
s
;
f
i
r
m
s
o
f
a
u
d
i
t
o
r
s
;
a
c
c
o
u
n
t
i
n
g
c
o
m
p
a
n
i
e
s
;
a
c
c
o
u
n
t
i
n
g
f
i
r
m
s
P
r
ü
f
s
t
r
a
t
e
g
i
e
{f}
a
u
d
i
t
s
t
r
a
t
e
g
y
;
t
e
s
t
s
t
r
a
t
e
g
y
;
t
e
s
t
i
n
g
s
t
r
a
t
e
g
y
P
r
ü
f
s
t
r
a
t
e
g
i
e
n
{pl}
a
u
d
i
t
s
t
r
a
t
e
g
i
e
s
;
t
e
s
t
s
t
r
a
t
e
g
i
e
s
;
t
e
s
t
i
n
g
s
t
r
a
t
e
g
i
e
s
j
ä
h
r
l
i
c
h
e
A
b
s
c
h
l
u
s
s
p
r
ü
f
u
n
g
{f}
[econ.]
a
u
d
i
t
o
f
a
n
n
u
a
l
a
c
c
o
u
n
t
s
B
e
l
o
b
i
g
u
n
g
s
d
e
k
r
e
t
{n}
(
D
e
c
r
e
t
u
m
l
a
u
d
i
s
)
[relig.]
d
e
c
r
e
e
o
f
p
r
a
i
s
e
D
i
a
l
o
g
p
r
o
t
o
k
o
l
l
d
a
t
e
i
{f}
;
P
r
ü
f
d
a
t
e
i
{f}
a
u
d
i
t
f
i
l
e
I
n
n
e
n
r
e
v
i
s
i
o
n
{f}
i
n
t
e
r
n
a
l
a
u
d
i
t
;
i
n
t
e
r
n
a
l
a
u
d
i
t
i
n
g
z
u
K
o
n
t
r
o
l
l
z
w
e
c
k
e
n
;
f
ü
r
K
o
n
t
r
o
l
l
z
w
e
c
k
e
f
o
r
c
o
n
t
r
o
l
p
u
r
p
o
s
e
s
;
f
o
r
a
u
d
i
t
p
u
r
p
o
s
e
s
[fin.]
L
i
q
u
i
d
i
t
ä
t
s
p
r
ü
f
u
n
g
{f}
[econ.]
l
i
q
u
i
d
i
t
y
a
u
d
i
t
P
r
ü
f
u
n
g
s
t
e
s
t
{m}
a
u
d
i
t
t
e
s
t
P
r
ü
f
u
n
g
s
z
e
i
t
r
a
u
m
{m}
;
R
e
v
i
s
i
o
n
s
p
e
r
i
o
d
e
{f}
a
u
d
i
t
p
e
r
i
o
d
i
n
t
e
r
n
e
R
e
v
i
s
i
o
n
{f}
a
d
m
i
n
i
s
t
r
a
t
i
v
e
a
u
d
i
t
r
e
v
i
s
i
o
n
s
s
i
c
h
e
r
{adj}
[jur.]
[adm.]
a
u
d
i
t
-
p
r
o
o
f
Z
o
l
l
p
r
ü
f
u
n
g
{f}
[adm.]
c
u
s
t
o
m
s
a
u
d
i
t
;
c
u
s
t
o
m
s
i
n
s
p
e
c
t
i
o
n
Search further for "-audits":
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