Manual of Auditing

Each volume of the Swiss Handbook of Auditing (HWP) is a self-contained reference work and serves as an aid for training and further education as well as daily practice.

HWP volume "Bookkeeping and Accounting"

The HWP volume "Bookkeeping and Accounting" provides an overview of the innovations and changes in bookkeeping and accounting due to the revised company law.

HWP volume "Ordinary audit"

The HWP volume "Ordinary Audit" contains information on all aspects of the ordinary audit, including statutory and professional regulations. One focus of the volume is the examination process. We have continued to attach great importance to showing which audit procedures are available with regard to the various items in the annual and consolidated financial statements. In this context, the new stock corporation law, which came into force on January 1, 2023, was integrated into the explanations. In addition, the terminology used in the HWP volume has been aligned with the Swiss Auditing Standards (SA-CH), 2022 edition.

HWP volume "Limited audit"

The HWP volume "Limited audit" deals with topics relating to limited audits in a compact manner. The most important aspects of this type of audit are highlighted, from the basics of the limited audit to professional conduct requirements, independence and the quality assurance system through to the actual audit process. The HWP volume takes full account of the new accounting law.

HWP volume "Business audits and related services"

The HWP volume "Business Audits and Related Services" provides an overview of the entire range of services offered by auditors in accordance with the revised Stock Corporation Act, including an outlook on auditing sustainability information.

HWP volume "Financial services, employee benefits and public administrations"

The work contains information on the financial market in Switzerland, (social) insurance and public administration. The current developments in these segments, in particular with regard to auditing, are included in this HWP volume and comprehensively addressed with reference to the current legal situation.