23.4.2014
Raphael Kissling as lecturer for the certificate course "The limited statutory examination" organized by veb.ch in autumn 2014
During this course you will learn to perform professional limited statutory audits on your own. The course will demonstrate how to duly accept an engagement, as well as the best practise for confirming the acceptance to the client. In addition we will review the potential conflicts of interest that can arise during this process. The requirements from the Federal Audit Regulating Authority for the limited statutory audit will be examined, as well as details pertaining to the mandatory training.
The lecturers will show you how to analyse the financial statements of a SME and what areas to focus on during an audit. The course will continue by outlining how different sections of the balance sheet should be audited and how the various audit procedures have to be documented. Special audit procedures for capital increases, reductions or restructurings will also be reviewed. In addition the course will outline the risk-based audit approach, including more complicated topics such as VAT and social insurance. The course ends by teaching you the reporting requirements for the limited statutory examination, providing guidance on when to issue a clean opinion, and in which cases the standard wording has to be changed or amended. Find out more in the course description.