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Audit

As statutory auditor and public accountants, we offer a wide range of services to our clients, which are also of benefit to the various stakeholders in an organisation.

As statutory auditor, we assist in complying with the legal requirements regarding accounting. The Board of Directors receives the convenience of a legally compliant annual financial statement and owners, lenders and investors receive reliable financial statements on which to base their decisions.

As statutory auditor, we carry out the annual audit of companies with a wide range of different legal forms. Our clients include not only stock corporations, limited liability companies, corporate groups, cooperatives, pension schemes, associations and foundations but also local communities and public administrations. As a state-supervised audit firm, we also audit publicly held companies. We carry out reviews, restricted examinations, and ordinary audits as well as other audits with more stringent statutory requirements.

Our services also include audits under stock corporation law such as incorporation audits, audits relating to capital increases, capital reductions and special audits as well as customised requests such as due diligences or the audit of internal control systems.

Ordinary audit

As your statutory auditor, we can carry out the ordinary audit of the annual financial statements for companies with a variety of different legal forms and provide an audit opinion with a high degree of certainty for the annual general meeting. We also produce a comprehensive report to the Board of Directors.

Limited audit

As your statutory auditor, we can carry out the limited examination of the annual financial statements for companies with a wide variety of different legal forms. The limited examination provides for a reduced audit scope and is basically used for SMEs. This type of audit consists of inquiries and analytical procedures and also detailed tests as considered necessary in the circumstances.

Audit of consolidated financial statements

We audit the annual consolidated financial statements in accordance with the Swiss Code of Obligations (OR), Swiss GAAP FER or IFRS of your (listed) company. In our audit report, we provide an audit opinion with a high degree of certainty for the annual general meeting and also produce a comprehensive report to the Board of Directors.

Special statutory audit

We also carry out special statutory audits such as those for incorporations, capital increases, capital reductions and mergers as well as special audits.

Special audits

We also carry out audits tailored to your individual needs, where we define specific audit procedures with you and report our findings to you. These voluntary audits are used in a wide range of areas (e.g. compliance with collective labour agreement requirements, audit of specific financial figures, special audit in cases of suspected fraud). Special audits also include reviews and the audit of future information (e.g. budgets).

Internal audit

We offer services on an outsourcing basis to set up and periodically perform an internal audit and support you in optimising the effectiveness of risk management, the internal control environment and company management.

Audit of occupational pension schemes

As an auditor of pension schemes, we audit both the annual financial statements and the scheme’s compliance with statutory and regulatory provisions regarding the organisation, management and investment of assets, thus occupying an important role towards the addressees of the annual financial statements (foundation board, insured persons).

Audit of compensation report

As statutory auditor of listed companies, we also audit the compensation report for compliance with the Swiss Code of Obligations and provide a report on this.

Financial Due Diligence

We analyse the strengths and weaknesses of the target offered for sale/purchase and provide buy-side or sell-side advice. We carry out analyses of the financing structure, asset values, liabilities and liquidity as well as the quality of reporting.

Audit of municipality accounts

It is becoming increasingly common for public administrations to involve audit firms as competent partners in their accounting and reporting responsibilities. We support the audit committee in their audit work or carry out audits of the municipality’s annual financial statements ourselves or of project accounts in an outsourcing role.

IT audit

Our certified IT audit specialists carry out a thorough audit of your IT environment. Activities include IT general controls (ITGC) and also application-dependent application controls. The service is completed with an extensive and informative report.

Inspection and consultation as external quality assurance

As external professionals, we advise other audit firms on quality assurance and carry out an annual (external) inspection including provision of a report. We are also available for a second opinion (consultation) in critical cases.