HomeServicesAuditing

We carry out regular audits in accordance with Swiss law and Swiss auditing standards. In contrast to the limited statutory audit, the ordinary audit has a larger scope of audit. The auditor therefore has more security and gives a positively formulated audit opinion.

We carry out limited statutory audits in accordance with the standard for limited statutory audits. This limited statutory audit primarily includes interviews and analytical audit procedures as well as detailed examinations appropriate to the circumstances. In contrast to the ordinary statutory audit, the audit of operational processes and the internal control system as well as surveys and other audit procedures to uncover fraud are not part of this type of audit. The audit opinion is therefore formulated negatively due to the smaller scope of the audit.

In connection with qualified founding of corporations and capital increases, we audit the relevant report. An examination is necessary if, as part of the founding or capital increase, contributions in kind are made, founder benefits are granted or the payment is made by offsetting of debt. In the case of constitutive capital reductions, we determine in our audit report that the creditors’ claims are fully covered despite of the reduction in capital. In accordance with Article 697a CO, we carry out special audits and report on the results.

We carry out reviews and agreed audit procedures in accordance with the Swiss auditing standard. Review assignments are often carried out in connection with interim financial statements, individual financial statements as part of the audit of consolidated financial statements as well as financial statements or financial information for a specific reason. Agreed audit procedures are determined together with the customer in order to report on the relevant findings. The individual test items are therefore discussed with the customer in advance.