Transcription of Introduction - Deloitte
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Introduction - Deloitte
Benchmarking the new auditor s reportKey audit matters and other additional informationAudit & AssuranceContentsIntroduction 01 Benchmarking results: key audit matters 03 Goodwill and intangible assets 05 Revenue recognition 08 Taxation 10 Provisions 12 Pension accounting 13 Audit procedures to address KAMs 14 Additional information in the auditor s report 15 Determination of materiality 15 Group scoping 16 Contacts 19 IntroductionReleased 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
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