Professional & auditing standards
With the professional & auditing standards, you are equipped to carry out ordinary audits, limited audits, voluntary audits and all statutory and voluntary special audits.
Swiss Standards on Auditing (SA-CH)
The SA-CH contain requirements for auditing annual and consolidated financial statements and are adapted as international standards are further developed.
Swiss standards for other auditing services (DL-CH)
For reviews, business audits and related services, the Swiss standards for other auditing services apply.
Swiss Standard on the Limited Statutory Audit (SER)
In the case of limited audits, the "Swiss Standard on Limited Audits" (SER), which is published jointly with Treuhand Suisse, is applied.
ISQM-CH 1 and ISQM-CH 2
Transfer of international quality management standards to Switzerland. The two standards have the following designations:
- ISQM-CH 1: Quality management for practices that carry out audits, reviews of financial statements, other business audits or contracts for related services
- ISQM-CH 2: Contract-related quality assurance
Guidelines on independence (RzU)
The guidelines on independence (RzU) are regularly updated to reflect international developments in the IESBA Code of Ethics.
Code of Ethics and Professional Conduct
The Code of Ethics and Professional Conduct contains rules of professional ethics, compliance with which is intended to guarantee reputable and irreproachable business activities. These include provisions on diligence and responsibility, confidentiality and independence. They also include principles for ongoing training and remuneration.