Limited audit

Limited auditing is a check which focuses on the most significant aspects. A partially audited annual statement will make interested parties such as banks, the state, shareholders and lenders feel more confident than a unaudited statement.

If the audit is to be limited, the audit team makes it clear the statement is not verifiable fact and the proposed appropriation of net retained profit does not necessarily comply with the law and statutes.


If you wish you have a limited audit, two of the following key figures must not be exceeded:

  • 250 employees (full-time positions) on average throughout the year
  • CHF 20m balance sheet total
  • CHF 40m sales revenue


  • Less comprehensive than a ‘regular audit’
  • Effort and cost are within reasonable limits
  • The regulations on the independence of the auditors are less restrictive than for ‘regular audits’


  • Less certainty that the annual statement does not contain any significant erroneous statements