Auditing

Our auditing services offer you more than just auditing figures. We create confidence in your financial reports and support you in minimizing risks and identifying opportunities. With a focus on quality and integrity, we analyze your processes and ensure that your business is solid and future-proof. You can rely on our expertise and our commitment to the highest standards – for your long-term security and the success of your company.

Ordinary audit

Positive audit opinion
Is carried out for larger companies that exceed certain thresholds (e.g. at least CHF 20 million balance sheet total, CHF 40 million turnover or 250 full-time employees on an annual average).
Comprehensive audit of the annual financial statements, including a detailed audit of the internal control systems (ICS).
Comprehensive reporting to the Board of Directors

Limited audit

For small and medium-sized companies that do not exceed the thresholds for an ordinary audit.
Mainly analytical audit procedures and inquiries as well as detailed testing where appropriate
No obligation to audit the internal control systems.

These two types of audit are regulated in the Swiss Code of Obligations.

Special statutory audits

Special statutory audits primarily serve to protect creditors. Accordingly, special statutory audits focus primarily on structural and capital changes in legal entities. We offer the following special audits:

Foundation audit
Capital increase audit
Post-liberation audit
Examination of capital reduction
Liquidation audits (opening balance sheet, interim balance sheet, closing balance sheet)
Audit in the event of early distribution of assets upon dissolution
Transfer of registered office from abroad to Switzerland pursuant to Art. 162 para. 3 IPRG
Audit of the interim balance sheet at going concern and at realizable value (PS 290)
Audits within the framework of the Merger Act
Review of equal pay analyses

Reviews and agreed audit procedures

We conduct reviews and agreed-upon procedures in accordance with Swiss Auditing Standards.

Review in accordance with PS 910
A review in accordance with PS 910 (Swiss Auditing Standard 910) offers a limited audit with a limited scope, based primarily on analytical procedures and inquiries. It offers only limited assurance compared to a full audit of the annual financial statements.

Agreed-upon procedures
Agreed-upon procedures in accordance with PS 920 (Swiss Auditing Standard 920) are special audits in which the auditor determines in advance with the client exactly which specific audit procedures are to be performed. These audits differ from traditional audits as they only focus on certain areas and do not provide a comprehensive audit report on the entire annual financial statements.