Introduction - Deloitte
Benchmarking the new auditor s reportKey audit matters and other additional informationAudit & AssuranceContentsIntroduction 01Benchmarking results: key audit matters 03Goodwill and intangible assets 05Revenue recognition 08Taxation 10Provisions 12Pension accounting 13Audit procedures to address KAMs 14Additional information in the auditor s report 15Determination of materiality 15Group scoping 16Contacts 19IntroductionReleased six months after the end of the 2016 calendar year, this publication is the first comprehensive analysis of the new auditor s report with a main focus on the new key audit matters.
Our most important finding in the analysis of the new audit report is that audit firms in Switzerland apply the new auditing standards in different ways. We noted two divergent trends: two Big 4 audit firms did not disclose voluntary additional information such as reporting materiality and group scoping and limited
Download Introduction - Deloitte
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: