Seminar 04 / 06
Time-series comparison (ZRV) and summary risk review (SRP)
Two audit instruments — reproduced, validated, refuted.
Duration
3–4 hours
Format
On site, with original data, practical examples and forensic counter-calculations
Materials
Case materials, comparative calculations, training workbook
Participation
CHF 1,200 per participant
Seminar language
German
Speaker
Luca Gobbo, forensic analyst
Upcoming dates
Luca Gobbo holds these dates at TeleTax. Registration, fee and certificate of attendance are handled by the organiser.
What it covers
The time-series comparison and the summary risk assessment are among the central instruments with which the tax administration determines supposed deviations in turnover and profit. The seminar shows how both methods can be reproduced, checked arithmetically and rebutted where their preconditions are not met. It covers the parallel calculation, the analysis of errors in the authority’s own investigation, and documentation that meets three requirements: complete, traceable, reproducible. Participants learn to build a counter-calculation, disclose its assumptions and evidence it so that a third party arrives at the same result.
Programme
- Official audit methodology. How the time-series comparison is built and works, the basis of the summary risk review, audit and risk indicators.
- Forensic reconstruction. Parallel verification of official calculations, comparing the official figures with a forensically corrected calculation.
- Finding errors in the processed data. Systematic examination of the data the tax administration processes automatically.
- Risk reduction and evidential logic. Narrowing the scope for estimation, strategic error analysis, robust submissions.
- Strategic implementation. Court-proof documentation, traceability, transparent precision against added assessments.
Who it is for
- Tax advisers and lawyers
- Business owners in cash, mixed and service operations
- Accounting, controlling and compliance
- Firms focusing on audit preparation
What you will be able to do
- Follow the methodology of the time-series comparison
- Place the summary risk assessment and its indicators
- Recalculate official calculations in parallel
- Uncover and evidence statistical misreadings in audit procedures
- Quantify and document errors in the authority’s own investigation
- Produce a counter-calculation that is complete, traceable and reproducible
- Narrow the room for an estimate and the authority’s discretion concretely
- Set out why a calculation that can be recalculated carries more than a statistical assumption
„For us, culture means calculating beyond the hundred per cent — because legal certainty begins where others stop checking."
Luca Gobbo
Speaker at
TeleTax · FSB GmbH Fachinstitut für Steuerrecht und Betriebswirtschaft · Kölner AnwaltVerein e.V.