{"id":1101,"date":"2022-04-06T13:56:54","date_gmt":"2022-04-06T13:56:54","guid":{"rendered":"https:\/\/www.gfag.net\/wirtschaftspruefung-revision\/"},"modified":"2024-03-12T15:11:47","modified_gmt":"2024-03-12T15:11:47","slug":"audit-revision","status":"publish","type":"page","link":"https:\/\/www.gfag.net\/en\/audit-revision\/","title":{"rendered":"Audit \/ Revision"},"content":{"rendered":"<div  class='flex_column av-8ftmu-ea0b7df1cd217e748da13d37e1ea5e75 av_one_full  avia-builder-el-0  el_before_av_two_third  avia-builder-el-first  first flex_column_div  '     ><section  class='av_textblock_section av-l2r69258-55861f1a91b5a43a4bb37b25154a68ee '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Audit \/ Revision<\/h2>\n<\/div><\/section><\/div><div  class='flex_column av-dd6ny-44eee62c209c8ff688de272c5809b948 av_two_third  avia-builder-el-2  el_after_av_one_full  el_before_av_one_third  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l1nltirg-7bd29c367b57af5c396ac69d7b5c3499\">\n\n@media only screen and (max-width: 479px){ \n#top .av_textblock_section.av-l1nltirg-7bd29c367b57af5c396ac69d7b5c3499 .avia_textblock{\nfont-size:10px;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-l1nltirg-7bd29c367b57af5c396ac69d7b5c3499 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Taking into account the new, risk-oriented auditing standards, we, as authorised auditors, carry out limited audits and all special audits for you. In doing so, we not only weight the static results, but also attach particular importance to the company-specific characteristics that have a significant influence on the annual financial statements.<\/p>\n<p><strong>wirtschaftspr\u00fcfung.gfag<\/strong> is authorised as an <strong>auditor<\/strong> by the Swiss Federal Audit Oversight Authority under the number 500703 and is therefore entitled to carry out the following audits:<\/p>\n<\/div><\/section><br \/>\n<div  class='togglecontainer av-l1nmvut3-69fb643614fdd7da87aba50ebd122cc5  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  toggle_close_all' >\n<section class='av_toggle_section av-l1nmtptv-b7d5ef935ec4b04536eb93d6eaa43746'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-toggle-id-1' data-fake-id='#toggle-id-1' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-1' data-slide-speed=\"200\" data-title=\"Statutory and legal audits\" data-title-open=\"\">Statutory and legal audits<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' aria-labelledby='toggle-toggle-id-1' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>The audit does not depend on the legal form of the audited organisation. In principle, all legal entities are subject to mandatory auditing, provided that certain criteria are met on the basis of statutory provisions. As the governing body of the company, we carry out a limited audit in accordance with the SER (Standard on Limited Statutory Audits) or, if no statutory auditors are required, a review in accordance with PS 910.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-l1nmupbl-f89c29b0e56328f008f5730c37e93955'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-toggle-id-2' data-fake-id='#toggle-id-2' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-2' data-slide-speed=\"200\" data-title=\"Specialised audits under company law\" data-title-open=\"\">Specialised audits under company law<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' aria-labelledby='toggle-toggle-id-2' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>In addition to traditional auditing services, we provide statutory auditing services for company formations (Art. 635a CO), capital increases (Art. 652f CO), revaluations (Art. 670 CO) and special audits (697ff CO).<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-l1nmvj5d-c95d42dd7d17226333ead675a87792cf'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-toggle-id-3' data-fake-id='#toggle-id-3' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-3' data-slide-speed=\"200\" data-title=\"Statutory audits and other services\" data-title-open=\"\">Statutory audits and other services<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' aria-labelledby='toggle-toggle-id-3' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Even if no statutory audit is required, there is often a need for an audit of the financial statements. We support your company with special audits in accordance with PS 800ff (financial statements where statutory provisions on the financial statements are missing, special components of the financial statements, compliance with contractual agreements and summarised financial statements) and PS 900ff (review, agreed audit procedures and preparation of financial information) as well as with the introduction of an internal control system (ICS).<\/p>\n<\/div><\/div><\/div><\/section>\n<\/div><\/p><\/div><div  class='flex_column av-12fme-34b0b43594593e311a779f23d478b0ab av_one_third  avia-builder-el-5  el_after_av_two_third  avia-builder-el-last  flex_column_div  column-top-margin'     ><section  class='av_textblock_section av-l2yovr7q-05f1e6748c81c62cd9fe84706db48754 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>Your contact person<\/h3>\n<\/div><\/section><br \/>\n<div  class='av_promobox av-l2qjiwsa-da092ffe96e2734766097241b3f81e8e avia-button-no  avia-builder-el-7  el_after_av_textblock  avia-builder-el-last '><div class='avia-promocontent'><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-38\" src=\"https:\/\/www.gfag.net\/wp-content\/uploads\/2022\/04\/Schuerch_Roland-200x300.jpg\" alt=\"\" width=\"200\" height=\"300\" srcset=\"https:\/\/www.gfag.net\/wp-content\/uploads\/2022\/04\/Schuerch_Roland-200x300.jpg 200w, https:\/\/www.gfag.net\/wp-content\/uploads\/2022\/04\/Schuerch_Roland-470x705.jpg 470w, https:\/\/www.gfag.net\/wp-content\/uploads\/2022\/04\/Schuerch_Roland.jpg 567w\" sizes=\"auto, (max-width: 200px) 100vw, 200px\" \/><\/h3>\n<p>Roland Sch\u00fcrch<br \/>\nPartner<br \/>\n+41 31 932 45 49<br \/>\n<a href=\"mailto:roland.schuerch@gfag.net\">E-Mail<\/a><\/p>\n<\/div><\/div><\/p><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1101","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/pages\/1101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/comments?post=1101"}],"version-history":[{"count":2,"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/pages\/1101\/revisions"}],"predecessor-version":[{"id":1176,"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/pages\/1101\/revisions\/1176"}],"wp:attachment":[{"href":"https:\/\/www.gfag.net\/en\/wp-json\/wp\/v2\/media?parent=1101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}