{"id":19042,"date":"2025-01-20T11:21:57","date_gmt":"2025-01-20T11:21:57","guid":{"rendered":"https:\/\/bcmauditadvisory.ch\/betanew\/?page_id=19042"},"modified":"2025-01-21T09:20:50","modified_gmt":"2025-01-21T09:20:50","slug":"demo-2","status":"publish","type":"page","link":"https:\/\/bcmauditadvisory.ch\/en\/demo-2\/","title":{"rendered":"demo 2"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div  class=\"vc_row vc-row-wrapper full_width_content\" data-parallax_sense=\"30\"><div class=\"wpb_row row\" >\n\t<div class=\"twelve columns vc-column-extra-class-69f5d472c5515\" data-parallax_sense=\"30\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"vc-row-wrapper vc_inner vc_row-fluid dfd-inner-row-69f5d472c59f5 vc_custom_1733842166223\"><div class=\"row wpb_row\"><div class=\"vc-column-hover-69f5d472c5f2a columns twelve\"><div class=\"wpb_wrapper\"><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"120\" data-normal_resolution=\"1024\" data-normal_size=\"100\" data-tablet_resolution=\"800\" data-tablet_size=\"100\" data-mobile_resolution=\"480\" data-mobile_size=\"90\" style=\"height: 120px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-69f5d472c60d3 dfd-disable-resposive-headings\" id=\"dfd-heading-69f5d472c60d3\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h4 class=\"widget-title dfd-title\" style=\"font-size: 28px; line-height: 30px; \">Subject of a regular audit<\/h4><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-69f5d472c60d3.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1023px) and (min-width: 800px){.dfd-heading-69f5d472c60d3 .dfd-title{font-size: 21px !important;line-height: 24px !important;}}@media (max-width: 799px){.dfd-heading-69f5d472c60d3 .dfd-title{font-size: 22px !important;line-height: 26px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"35\" data-normal_resolution=\"1024\" data-normal_size=\"25\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 35px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>During a regular audit, the auditor checks whether<\/p>\n<ul class=\"has-neve-text-color-color has-text-color has-link-color wp-elements-6fed498db97884d931e72e1ce71159b4\">\n<li>the annual financial statements comply with the legal requirements, statutes and the selected rules<\/li>\n<li>the proposal of the Board of Directors to the General Meeting regarding the appropriation of the retained earnings complies with the legal provisions and the Articles of Association<\/li>\n<li>an internal control system exists<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"120\" data-normal_resolution=\"1024\" data-normal_size=\"100\" data-tablet_resolution=\"800\" data-tablet_size=\"100\" data-mobile_resolution=\"480\" data-mobile_size=\"0\" style=\"height: 120px;\"><\/div><div id=\"dfd-single-image-module69f5d472c6d46-4674\" class=\"dfd-single-image-module  image-center  dfd-img-lazy-load\" ><img loading=\"lazy\" decoding=\"async\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 2048 1366'%2F%3E\" data-src=\"https:\/\/bcmauditadvisory.ch\/wp-content\/uploads\/2024\/12\/slider1.png\" width=\"2048\" height=\"1366\"  alt=\"Image module\" \/><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"10\" data-normal_resolution=\"1024\" data-normal_size=\"10\" data-tablet_resolution=\"800\" data-tablet_size=\"10\" data-mobile_resolution=\"480\" data-mobile_size=\"10\" style=\"height: 10px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Our audit approach is risk-oriented and meets the requirements of the Swiss Standards on Auditing (SA-CH), the Swiss Standard on Limited Audits and the International Standards on Auditing (ISA).<\/p>\n<p>Through targeted surveys and analyses, we gain a thorough understanding of your business model, your internal organization and the risk structure of your company.<\/p>\n<p>Based on this, we will work with you to develop an audit strategy tailored to your company.<\/p>\n<p>By using the latest auditing and analysis tools and the ongoing training of our audit teams, we ensure an efficient, risk-oriented audit of your financial statements.<\/p>\n<p>In addition to the statutory audit objectives, trusting, transparent cooperation is our maxim.<\/p>\n<p>We are happy to answer any questions you may have at any time.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"120\" data-normal_resolution=\"1024\" data-normal_size=\"100\" data-tablet_resolution=\"800\" data-tablet_size=\"100\" data-mobile_resolution=\"480\" data-mobile_size=\"90\" style=\"height: 120px;\"><\/div><div id=\"dfd-single-image-module69f5d472c743c-5149\" class=\"dfd-single-image-module  image-center  dfd-img-lazy-load\" ><img loading=\"lazy\" decoding=\"async\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 2048 1366'%2F%3E\" data-src=\"https:\/\/bcmauditadvisory.ch\/wp-content\/uploads\/2024\/12\/slider5.png\" width=\"2048\" height=\"1366\"  alt=\"Image module\" \/><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"35\" data-normal_resolution=\"1024\" data-normal_size=\"25\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 35px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-69f5d472c74fa dfd-disable-resposive-headings\" id=\"dfd-heading-69f5d472c74fa\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h4 class=\"widget-title dfd-title\" style=\"font-size: 28px; line-height: 30px; \">Our approach<\/h4><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-69f5d472c74fa.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1023px) and (min-width: 800px){.dfd-heading-69f5d472c74fa .dfd-title{font-size: 21px !important;line-height: 24px !important;}}@media (max-width: 799px){.dfd-heading-69f5d472c74fa .dfd-title{font-size: 22px !important;line-height: 26px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"10\" data-normal_resolution=\"1024\" data-normal_size=\"10\" data-tablet_resolution=\"800\" data-tablet_size=\"10\" data-mobile_resolution=\"480\" data-mobile_size=\"10\" style=\"height: 10px;\"><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"120\" data-normal_resolution=\"1024\" data-normal_size=\"100\" data-tablet_resolution=\"800\" data-tablet_size=\"100\" data-mobile_resolution=\"480\" data-mobile_size=\"0\" style=\"height: 120px;\"><\/div><\/div><\/div><\/div><\/div>\n\t\t<\/div> \n\t<\/div> \n<\/div><\/div><div  class=\"vc_row vc-row-wrapper\" data-parallax_sense=\"30\"><div class=\"wpb_row row\" >\n\t<div class=\"twelve columns vc-column-extra-class-69f5d472c7fee\" data-parallax_sense=\"30\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"100\" data-normal_resolution=\"1024\" data-normal_size=\"\" data-tablet_resolution=\"800\" data-tablet_size=\"\" data-mobile_resolution=\"480\" data-mobile_size=\"\" style=\"height: 100px;\"><\/div>\n\t\t<\/div> \n\t<\/div> \n<\/div><div class=\"dfd-row-bg-overlay\" style=\"opacity: 0.8;\"><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Gegenstand einer ordentlichen Revision Bei einer ordentlichen Revision pr\u00fcft die Revisionsstelle, ob die Jahresrechnung den gesetzlichen Vorschriften, Statuten und dem gew\u00e4hlten Regelwerk entspricht der Antrag des Verwaltungsrats an die Generalversammlung","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-custom-with-header.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-19042","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/comments?post=19042"}],"version-history":[{"count":2,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19042\/revisions"}],"predecessor-version":[{"id":19108,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19042\/revisions\/19108"}],"wp:attachment":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/media?parent=19042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}