Checking/auditing annual financial statements

Depending on legal form, Swiss companies are obliged to create an annual financial statement. This must, under certain circumstances (OR 727 ff. Swiss Code of Obligations), be checked for accuracy by an auditor or an expert in auditing. To ensure the financial stability of the company and compliance with statutory obligations, it is essential that the annual statement is watertight.

Auditing of annual statements is not just a chore but also provides a major benefit:

Increased trust from key stakeholders

The creation of a high-quality audit report serves not only to meet the legal requirements, but also increases the confidence on the part of key stakeholders. These particularly include investors, banks, clients, the state and private lenders, which see the audit report as a ‘seal of approval’.

Early detection of risks and mistakes

Mistakes, which would lead to risks in terms of business operations or tax implications, can be detected earlier through auditing annual statements.

A high-quality audit report, therefore, also reveals potential improvements and contributes to increasing company efficiency.

Our approach

Our approach is to make the audit report as transparent and understandable as possible to ensure it represents significant added value for the company while satisfying the legal requirements.

We also place a great deal of value in proactively exchanging information with our clients to ensure our auditing is of the highest possible quality and is as efficient as it can be.

Individual offer

Our experienced auditors can respond individually to your needs. Our first task is to examine all legally relevant issues so that we can present a legally compliant audit report. The next task is catering to your individual wishes and checking specific areas:

        • Checking plausibility of VAT returns
        • Testing the internal control system (ICS)
        • Checking for tortious acts
        • Examination of further legal violations (such as those relating to direct taxes, social security, environmental protection, etc.)

Scope of checks

In addition to the actions legally required depending on the type of auditing to be performed, our auditors will give greater attention to the following matters:

        • Inventory valuation
        • Depreciation valuation
        • Valuation of provisions/reserves
        • Relevant tax issues
        • Dividend situation
        • Delimitation of business transactions in terms of time and subject