Confidence.swiss - Auditing creates trust
Confidence.swiss is an initiative of EXPERTsuisse, the largest expert association for auditing, taxes and fiduciary services. This site is intended to give the public and various interest groups an insight into the field of activity and area of responsibility of auditing and consulting.
What does auditing and consulting do?
In essence, we test, validate and certify business information. Our reports have the quality of a seal of approval that is trusted by decision-makers in companies as well as external stakeholders. Industry knowledge and insights from auditing also enable us to offer multidisciplinary consulting services.
Our mission is
Satisfying public information needs
In auditing, we fulfill a public mandate by carrying out statutory audits of financial statements. We do this with the aim of providing external third parties with access to and certainty about the financial information.
We also perform other tasks as statutory auditors: For example, we review proposals for the appropriation of profits submitted by the Board of Directors to the Annual General Meeting or interim financial statements of companies in distress. The latter with the aim of assessing bankruptcy applications. As auditors, we also make an important contribution to creditor protection.
Fact-based decisions about the future
Validating, testing and certifying information, figures and processes naturally also involves looking back. But it creates a valid basis for decision-makers to set the course for the future. In this way, we support and assist our clients in navigating dynamic markets and operating correctly in a constantly changing regulatory environment, both now and in the future.
Creating prospects for top performers
We invest heavily in training and further education. On the job, with learning cases and dedicated training modules, we challenge and promote talent in our industry.
Frequently asked questions (FAQ)
Auditing provides reliable and independent services to ensure that the relevant information requirements of industries, markets and capital markets are met in a standardized, comprehensible and efficient manner.
The members of the profession are bound by the EXPERTsuisse independence guidelines and therefore act impartially and free from conflicts of interest.
It examines whether the annual financial statements and the appropriation of available earnings comply with the law and the Articles of Association. However, there is no systematic search for fraudulent activities or other violations of the law.
Auditors require a state license if they wish to provide so-called statutory auditing services. The licensing of audit firms is limited to five years, after which the audit firms must once again prove to the supervisory authority that they meet the legal requirements in terms of quality and the training and further education of their employees.
The audit report contains the auditor's written findings on the audit carried out. The audit report therefore contains a statement as to whether the subject matter of the audit (e.g. the annual financial statements) complies with the requirements without qualification or with qualifications. The auditor must provide sufficient and comprehensible reasons for this judgment.