Fachprüfung Wirtschaftsprüfer Practice Questions - Austria Fachprüfung Für Wirtschaftsprüfer (Statutory Auditor Examination) Exam

To obtain reasonable assurance (hinreichende Sicherheit) about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, enabling the auditor to express an independent audit opinion To guarantee 100% absolute assurance that every individual transaction and euro in the accounts is mathematically error-free To directly manage the audited company's day-to-day accounting department and prepare tax returns To act as a state criminal prosecutor with powers to arrest corporate executives