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Bei der digitalen Betriebsprgung erhlt der Betriebsprfer vom Unternehmen oder dessen Steuerberater lediglich einen Datentrger, welcher die steuerrelevanten Daten beinhaltet. In der Praxis kommen dabei zahlreiche Fragen auf, welche das Werk praxisnah beantwortet. Kosten- und Datenschutzfragen der Prfung werden dabei ebenso beschrieben, wie Fragen der Prfsoftware IDEA und eines Systemwechsels sowie der Archivierung der sensiblen Daten. Checklisten machen das Werk zu einem echten Hilfsmittel bei der Umsetzung der neuen Anforderungen an die Betriebsprfung.
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