Audit / Revision
The rules for auditing legal companies (GmbH and AG) are constantly being tightened. Previously only the legal forms were distinguished, but now the size (number of employees, turnover and balance sheet total) of the company counts.
In addition to listed companies and companies that belong to a group structure, the following companies are subject to regular auditing (at least two of the following values must be exceeded for two consecutive years):
- Balance sheet total CHF 20 million
- Sales CHF 40 million
- Full-time equivalents 250 on an annual average
All other companies are subject to limited audit. If the company has fewer than 10 full-time employees, the audit can be waived (opting-out).
excent sees itself as a sparring partner for your company and works in both an efficient and risk-oriented way. In doing so, we not only interpret figures, but also take into account corporate strategy, the internal control system (ICS) and the future market environment.
The auditors at excent understand your business activity and work for you in a benefit-oriented manner.
- Accounting (OR, Swiss GAAP FER)
- Restricted audits
- Ordinary audits
- Audits for the Board of Directors
- Special audits (OR Art. 697)
- Company amendments
- Certificates of contribution in kind
- Internal audits
- Due diligence audits
- Assurance services (IAASB)
- Special audits (e.g. for investors)
- Development of controlling and MIS systems
- IKS Consultation
- Corporate governance
- Examination of minimum wages, CLAs and employment contracts
Auditing is the audit of companies’ financial reporting in accordance with the accounting standards and the statutes.