Welche Inhalte werden in der Revisorin Weiterbildung in eingeschränkter Revision vermittelt?
What content is taught in the auditor continuing education, further training in limited auditing?
The extra-occupational auditor continuing education, further training provides practice-oriented knowledge on the following topics:
- Legal & regulatory basis (including Swiss Code of Obligations (CO) on accounting and auditing, law on audit oversight, requirements of the audit oversight authority, independence, duty of care, liability)
- Fundamentals of accounting (including accounting in accordance with the Swiss Code of Obligations, understanding annual financial statements, balance sheet, income statement, cash flow statement, valuation rules, hidden reserves, provisions, industry-specific accounting)
- Audit types & auditing standards (e.g. limited audit, ordinary audit, risk analysis and materiality, audit strategy, planning and execution)
- Reporting & documentation (including audit reports: Content, form and wording, dealing with reservations, notes and rejections)
- Consolidation & special topics (depending on the school)
Note: The content of the training depends on the respective training provider. For a personal assessment or detailed questions, it is best to contact the school directly - using our contact form is simple, straightforward and non-binding.
