Welche Inhalte werden im „Eingeschränkte Revision“-Kurs behandelt?
What content is covered in the "Limited Audit" course?
The following topics are generally covered during the course in limited revision:
- Legal basis (including the Swiss Code of Obligations (CO) on the auditing of annual financial statements, tasks and responsibilities of the auditors)
- Accounting principles (including financial statements in accordance with the Swiss Code of Obligations (balance sheet, income statement, notes), valuation and accounting principles)
- Process of the limited audit (including audit planning & risk assessment, performance of audit procedures, assessment of supporting documents and processes, audit documentation and evidence, preparation of the audit report)
- Reporting & communication (including the form and content of the limited audit report, dealing with reservations and notes, documentation requirements and archiving)
- Practical application (including relevant tools and work aids, checklists and sample templates for auditing)
Good to know: The focus of the training varies depending on the training provider. For reliable information on the specific content of your desired training course, it is worth contacting us directly - preferably via our contact form. Clarify your questions quickly, easily and without obligation with the right contact person.
