Dipl. Wirtschaftsprüfer HFP Practice Questions - Diplomierte R Wirtschaftsprüferin Wirtschaftsprüfer Mit Eidgenössischem Diplom Exam

The auditor must describe those matters that, in their professional judgment, were of most significance in the audit of the current period's financial statements (e.g. areas of high assessed risk of material misstatement, significant management estimates, and effects of significant transactions), explaining why the matter was considered a KAM and how it was addressed in the audit The auditor must list all minor bookkeeping typos found during the audit KAM communication is strictly prohibited in Swiss audit reports The auditor must reproduce the entire general ledger verbatim in the audit report