Basics of the Swiss Audit Options Model Relevant ...

Relevant legislation Basics of the Swiss Audit Options Model Size criteria: Articles 727 and 727a CO. Independence requirements: Article 728 CO. Duties of the auditor: Article 728a CO. Ordinary Audit : 728 CO. Limited Audit : 1729 CO. Ordinary Audit Opting up: Voluntary choice to undergo an ordinary Audit Limited Audit Opting in: Voluntary choice Opting-out/Opting-down: to undergo a limited Audit No Audit or voluntary Audit No Audit required by law Ordinary Audit Limited Audit No Audit required by law Publicly owned companies Organisations below the thresholds Fewer than 10 full-time Consolidated financial statements Total assets of CHF 20 million employees on average over the Major group subsidiaries Sales of CHF 40 million year Economically significant 250 full-time employees on Agreement of all companies average over the year shareholders/partners Virtual Case Experience Assurance Academy PwC.

Basics of the Swiss Audit Options Model Virtual Case Experience Assurance Academy Ordinary audit Opting up: Voluntary choice to undergo an ordinary audit Opting in: Voluntary choice to undergo a limited audit Limited audit No audit required by law Opting-out/Opting-down: No audit or voluntary audit Ordinary audit •Publicly owned companies

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Transcription of Basics of the Swiss Audit Options Model Relevant ...

1 Relevant legislation Basics of the Swiss Audit Options Model Size criteria: Articles 727 and 727a CO. Independence requirements: Article 728 CO. Duties of the auditor: Article 728a CO. Ordinary Audit : 728 CO. Limited Audit : 1729 CO. Ordinary Audit Opting up: Voluntary choice to undergo an ordinary Audit Limited Audit Opting in: Voluntary choice Opting-out/Opting-down: to undergo a limited Audit No Audit or voluntary Audit No Audit required by law Ordinary Audit Limited Audit No Audit required by law Publicly owned companies Organisations below the thresholds Fewer than 10 full-time Consolidated financial statements Total assets of CHF 20 million employees on average over the Major group subsidiaries Sales of CHF 40 million year Economically significant 250 full-time employees on Agreement of all companies average over the year shareholders/partners Virtual Case Experience Assurance Academy PwC.