- The lecture deals with the applicable regulatory and professional requirements for the financial audits of international groups, starting from the purpose of independent auditing of financial reporting for the benefit of corporate governance and external capital market communication. Practical case studies accompany the lecture and present applicable solutions.
- The agenda of the lecture consists of four parts: In the first part, regulatory and professional requirements for auditors are explained. The risk-oriented audit approach and the conceptual basis of the audit are developed in the second part. On that basis, the third part addresses the concept of consolidation as well as relevant audit procedures in the context of selected audit areas (eg intangible assets and impairment test). The fourth part covers the main aspects of the audit documentation as well as the auditor’s reporting.
- Trainer/in: Theresa Anton
- Trainer/in: Bernd Roese