{"id":2005,"date":"2017-05-07T22:40:36","date_gmt":"2017-05-07T20:40:36","guid":{"rendered":"http:\/\/www.prosolve.ch\/?page_id=2005\/"},"modified":"2017-05-07T22:40:36","modified_gmt":"2017-05-07T20:40:36","slug":"audit-assurance-engagements","status":"publish","type":"page","link":"https:\/\/prosolve.swiss\/en\/audit-assurance-engagements\/","title":{"rendered":"Audit Assurance Engagements"},"content":{"rendered":"<p>Assignments of Audit Assurance Engagements obligatory under Swiss law:<\/p>\n<h2>Audit Assurance Engagements<\/h2>\n<ul>\n<li>Ordinary \/ Regular Audit <a href=\"#footnote1\" rel=\"footnote\"><sup>1<\/sup><\/a><\/li>\n<li>Limited Audit <a href=\"#footnote2\" rel=\"footnote\"><sup>2<\/sup><\/a><\/li>\n<\/ul>\n<h2>Special Legal Audit<\/h2>\n<ul>\n<li>Qualified Constitution \/ Formation <a href=\"#footnote3\" rel=\"footnote\"><sup>3<\/sup><\/a><\/li>\n<li>Share capital Increase <a href=\"#footnote4\" rel=\"footnote\"><sup>4<\/sup><\/a> \/ Reduction of Share Capital <a href=\"#footnote5\" rel=\"footnote\"><sup>5<\/sup><\/a><\/li>\n<li>Asset Revaluations \/ Balancings <a href=\"#footnote6\" rel=\"footnote\"><sup>6<\/sup><\/a><\/li>\n<li>Special Audit, voluntarily established by the shareholders\u2019 <a href=\"#footnote7\" rel=\"footnote\"><sup>7<\/sup><\/a><\/li>\n<li>Financial statements at going concern \/ liquidation values <a href=\"#footnote8\" rel=\"footnote\"><sup>8<\/sup><\/a><\/li>\n<li>Company\u2019s dissolution \/ anticipated distribution \/ reimbursement of share capital <a href=\"#footnote9\" rel=\"footnote\"><sup>9<\/sup><\/a><\/li>\n<li>Mergers, divisions, transformations <a href=\"#footnote10\" rel=\"footnote\"><sup>10<\/sup><\/a><\/li>\n<li>Head office transfers from \/ to abroad <a href=\"#footnote11\" rel=\"footnote\"><sup>11<\/sup><\/a><\/li>\n<\/ul>\n<h2>Public Sector Audit<\/h2>\n<ul>\n<li>Municipalities, syndicates regulated by public law <a href=\"#footnote12\" rel=\"footnote\"><sup>12<\/sup><\/a><\/li>\n<\/ul>\n<div class=\"footnotes\">\n<h3>Reference to Law Article<\/h3>\n<ol>\n<li id=\"footnote1\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a727\">CO 727<\/a><\/li>\n<li id=\"footnote2\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a727a\">CO 727a<\/a><\/li>\n<li id=\"footnote3\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a635a\">CO 635a<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a777c\">777c<\/a><\/li>\n<li id=\"footnote4\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a652f\">CO 652f<\/a>, <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a653f\">653f+i<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a781\">781<\/a><\/li>\n<li id=\"footnote5\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a732\">CO 732<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a795c\">795c<\/a><\/li>\n<li id=\"footnote6\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a670\">CO 670<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a781\">781<\/a><\/li>\n<li id=\"footnote7\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a697a\">CO 697a<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a802\">802<\/a><\/li>\n<li id=\"footnote8\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a725\">CO 725 cpv 2<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a820\">820<\/a><\/li>\n<li id=\"footnote9\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a745\">CO 745 cpv 3<\/a> \/ <a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19110009\/index.html#a826\">826<\/a><\/li>\n<li id=\"footnote10\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/20001208\/index.html\">Lfus<\/a><\/li>\n<li id=\"footnote11\"><a href=\"http:\/\/www.admin.ch\/opc\/en\/classified-compilation\/19870312\/index.html\">LDip<\/a><\/li>\n<li id=\"footnote12\"><a href=\"http:\/\/www4.ti.ch\/fileadmin\/DI\/DI_DI\/SEL\/Comuni\/Circolari\/2009\/16gennaio2009Organocontrolloesterno.pdf\">Organo di controllo esterno &#8211; 16 gennaio 2009<\/a><\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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\u2019 7 Financial statements at going [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit Assurance Engagements &ndash; Prosolve SA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prosolve.swiss\/en\/audit-assurance-engagements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit Assurance Engagements &ndash; 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