Assessment / Audit on contractual basis

The restricted audit standard is reserved for the limited statutory examination. Voluntary or contract law examinations for companies not subject to audit requirements are carried out in accordance with professional standard, such as • PS 910 Audit review (of the financial statements) • PS 700 Formation of an opinion and endorsement of the financial statements • PS 920 Agreed audit procedures regarding financial information There is no limited statutory revision for registered associations which do not meet the size criteria (10-20-50) according to Art. 69b of Swiss civil code. Association members who are personally liable or liable to pay additional contributions may request a statutory audit.
But there are also situations where expert opinions create the necessary clarification:
  • Expert opinions
  • Arbitration opinions
  • Special audits
  • Insurance opinions