Auditing strengthens confidence in companies and markets. With independent audits, our members create transparency and security - for investors, business partners, authorities and the public. In this way, they make a significant contribution to the stability of the Swiss financial center.
Auditors audit and certify whether the annual and consolidated financial statements comply with the legal requirements, articles of incorporation and applicable accounting standards. Their audit reports provide readers of financial statements with a reliable basis for assessing the financial situation - and are a key instrument for investors and other stakeholders in making well-founded decisions, especially if they do not have direct access to the books.
In addition to traditional audits, our members also carry out statutory special audits in accordance with the Swiss Code of Obligations as well as business audits - for example as part of financial due diligence - and provide related services.
Audits of non-financial information are also increasingly in demand. Topics such as risk, compliance & governance, sustainability, IT security, data protection and artificial intelligence are increasingly coming into focus. In all these areas, auditors create trust with their professional expertise and independent perspective - through assurance services.