Welche Themen werden im Kurs „eingeschränkte Revision“ behandelt?
What topics are covered in the "limited audit" course?
The practice-oriented "limited audit" course often covers the following topics:
- Legal basis (e.g. legal basis in accordance with the Swiss Code of Obligations and the Auditor Oversight Act, requirements for mandatory auditing & opting out, role, independence & duties of the auditor, differentiation from ordinary auditing)
- Process of the limited audit (including audit planning & audit preparation, risk analysis & materiality, performance of suitable audit procedures)
- Accounting & bookkeeping (including basic knowledge of balance sheet and income statement, common sources of error and anomalies)
- Reporting & documentation (e.g. structure and content of the audit report, requirements for working documentation, communication with the board of directors & management)
- Current developments
As the training content can vary depending on the school, it makes sense to find out exactly what you need to know in advance. Quickly, easily and without obligation via our contact form. Alternatively, you can use the "Ask a question" button to speak directly to the right contact person at the school.
