Treuhänder FA Practice Questions - Treuhänderin Treuhänder Mit Eidgenössischem Fachausweis Exam

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Under the Swiss Standard on the Limited Statutory Examination (SER 2022), what are the three core types of procedure used by a licensed auditor (Revisor)?

Inquiries (Befragungen), Analytical procedures (Analytische Prüfungshandlungen), and Appropriate detailed testing (Angemessene Detailprüfungen) 100% full physical inventory counting, forensic software decompilation, and bank vault inspection Confirmation of internal control system operational effectiveness and Key Audit Matters drafting Interrogation of all company employees under oath

Correct Answer:

Inquiries (Befragungen), Analytical procedures (Analytische Prüfungshandlungen), and Appropriate detailed testing (Angemessene Detailprüfungen)

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