Audit services

Types of audit :

- Ordinary audit or Swiss limited review of individual or consolidated statutory financial statements (SAS, LAS);

- Audit of reporting package (SAS, LAS/ISA 800);

- Audit of consolidated financial statements (SAS 800);

- Audit of municipalities' and other public bodies' financial statements (AR 60, DIS Directive);

- Review of interim financial statements (SAS 910/ISRE 2400);

- Voluntary audit of individual or consolidated financial statements of entities not subject to a statutory audit requirement (SAS 800, SAS 910);

- Verification of the foundation report (AR 10);

- Audit of the capital increase report (AR 10);

- Audit of accounts on capital reduction (AR 10);

- Verification of merger, demerger or transformation contracts in accordance with Federal Merger Law (AR 30);

- Reviews based on agreed-upon procedures (SAS 920/ISRS 4400);

- Other assurance engagements (SAS 950/ISAE 3000).

Accounting standards :

- Code of Obligations (CO);

- Swiss GAAP FER;

- International Financial Reporting Standard (IFRS).

Auditing standards :

- Swiss auditing standards, Swiss limited review standard (NAS, LAS);

- International Standard on Auditing (ISA).