Dipl. Wirtschaftsprüfer HFP study plan

Map the exam-relevant audit process end to end (risk assessment, planning, internal control, substantive testing, reporting) and identify the three areas where your own practical experience is thinnest.

Explain the purpose and limits of an audit opinion, including the difference between a qualified opinion, an adverse opinion and a disclaimer, using your own worked example.

Reconstruct the structure of a Swiss-law annual financial statement (Bilanz, Erfolgsrechnung, Anhang) and assign each line item to its statutory valuation rule.

Apply the going-concern and subsequent-events principles to two short case facts and draft the resulting note disclosure in German.

Derive audit materiality from quantitative and qualitative factors and justify the chosen threshold in writing.

Design substantive audit procedures for receivables, inventory and revenue that respond to identified risks.

Evaluate the reliability of different audit evidence types and rank five evidence sources by persuasiveness.

Draft the key sections of a management letter (reporting to those charged with governance) for a mid-sized client.

Apply the recognition and measurement rules for revenue, construction contracts and provisions to four numerical mini-cases.

Prepare a consolidated balance sheet from separate financial statements, including elimination of intercompany balances.

Explain the differences between the statutory single-entity accounts and consolidated accounts and where each is required.

Identify the disclosure requirements that most often trigger audit findings in Swiss practice.

Compute taxable income from commercial profit for a company, reconciling each add-back and deduction to its legal basis.

Explain the interaction between financial reporting and tax accounting for hidden reserves and depreciation.

Assess how tax considerations affect audit risk assessment and what the auditor must document about tax positions.

Calculate VAT on a mixed transaction set, including input tax correction and place-of-supply questions.

Distinguish the tax treatment of sole proprietorships, partnerships and corporations and compute the tax burden for each in a comparative example.

Apply withholding tax and double taxation treaty relief mechanics to a cross-border dividend scenario.

Evaluate procedural rules: assessment, appeal deadlines and the consequences of missed deadlines.

Explain transfer pricing documentation obligations and the arm's-length principle for intercompany services.

Outline the legal framework of the audit profession: licensing, independence, professional secrecy and liability.

Apply core obligations from the Code of Obligations (bookkeeping, financial reporting, audit thresholds) to three threshold scenarios.

Connect tax procedure law to company law duties of directors when filing and correcting returns.

Analyse a conflict-of-interest scenario and justify the required course of action with legal reasoning.

Summarise the auditor's reporting duties toward the general meeting and the board and the legal consequences of a refused opinion.

Explain the legal position of the auditor in insolvency and the triggers for special audits.

Integrate legal constraints into an audit conclusion by revising an earlier case file where the law changes the outcome.

Distinguish the auditor's liability toward the company, creditors and third parties.

Complete a timed mock exam covering all four domains and score it against your own rubric.

Diagnose your three weakest sub-topics from the mock and close each gap with a targeted review session.

Rehearse oral defence of two written answers, stating the rule, the application and the conclusion in under two minutes each.

Consolidate a one-page formula and definition sheet per domain for final review.