Audit Assurance Engagements

Assignments of Audit Assurance Engagements obligatory under Swiss law:

Audit Assurance Engagements

• Ordinary / Regular Audit ¹
• Limited Audit ²

Special Legal Audit

• Qualified Constitution / Formation ³
• Share capital Increase ⁴ / Reduction of Share Capital ⁵
• Asset Revaluations / Balancings ⁶
• Special Audit, voluntarily established by the shareholders’ ⁷
• Financial statements at going concern / liquidation values ⁸
• Company’s dissolution / anticipated distribution / reimbursement of share capital ⁹
• Mergers, divisions, transformations ¹⁰
• Head office transfers from / to abroad ¹¹

Public Sector Audit

• Municipalities, syndicates regulated by public law ¹²