As part of a guest lecture by BDO Assurance GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft on 4 October 2024, students on the Bachelor’s degree course in Finance, Accounting and Taxation were given an insight into the risk assessment processes used by auditors when auditing annual financial statements.
The lecturers, auditors René Berger and Teresa Feichtner, discussed various aspects of risk assessment in annual financial statements with the students. The students’ expertise in recognizing possible misrepresentations and risks on the basis of detailed documents was required. They were therefore able to apply what they had previously learnt directly to the processing of a real case.
The final point was a lively discussion on the importance and significance of audit reports and audit opinions based on a comprehensive case discussion of a first-time audit.
Thanks to René Berger and Teresa Feichtner for their expertise!
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