{"id":19094,"date":"2025-01-21T09:08:39","date_gmt":"2025-01-21T09:08:39","guid":{"rendered":"https:\/\/bcmauditadvisory.ch\/betanew\/?page_id=19094"},"modified":"2025-02-07T10:00:47","modified_gmt":"2025-02-07T10:00:47","slug":"eingeschraenkte-revision","status":"publish","type":"page","link":"https:\/\/bcmauditadvisory.ch\/en\/eingeschraenkte-revision\/","title":{"rendered":"Limited Statutory Examination"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div  class=\"vc_row vc-row-wrapper services_main_row_single full_width_content vc_custom_1738922430272\" data-parallax_sense=\"30\"><div class=\"wpb_row row\" >\n\t<div class=\"six dfd_col-tabletop-6 dfd_col-laptop-6 dfd_col-mobile-12 dfd_col-tablet-12 services_col_1 columns vc-column-extra-class-6a1b8c9a04259 vc_custom_1738922443479\" 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=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"35\" style=\"height: 60px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b8c9a0444d dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b8c9a0444d\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h3 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \">Limited Statutory Examination<\/h3><\/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-6a1b8c9a0444d.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b8c9a0444d .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b8c9a0444d .dfd-title{font-size: 32px !important;line-height: 32px !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=\"25\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 25px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Companies that do not meet the criteria for a ordinary audit but employ more than 10 full-time staff on average per year are subject to a limited statutory examination.<\/p>\n<p>The limited audit is a unique Swiss regulation for the examination of small and medium-sized enterprises, in which the scope and depth of audit procedures are significantly less extensive compared to a statutory (ordinary) audit.<\/p>\n<p>In a limited audit, the review primarily focuses on inquiries, analytical audit procedures, and reasonable detailed tests\u2028.<\/p>\n<p>Unlike a statutory audit, a limited audit does not include procedures such as examining the existence of an internal control system, inventory observations, or obtaining third-party confirmations.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"35\" style=\"height: 60px;\"><\/div>\n\t\t<\/div> <script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>@media (max-width: 1279px) and (min-width: 1024px){.columns.vc-column-extra-class-6a1b8c9a04259{padding-left: 0px !important;padding-right: 30px !important;}}@media (max-width: 1023px) and (min-width: 800px){.columns.vc-column-extra-class-6a1b8c9a04259{padding-left: 40px !important;padding-right: 40px !important;}}@media (max-width: 799px){.columns.vc-column-extra-class-6a1b8c9a04259{padding-left: 30px !important;padding-right: 30px !important;}}<\/style>\");})(jQuery);<\/script>\n\t<\/div> \n\n\t<div class=\"six dfd_col-tabletop-6 dfd_col-laptop-6 dfd_col-mobile-12 dfd_col-tablet-12 services_col_2 columns vc-column-extra-class-6a1b8c9a04cc0 vc_custom_1738922436235\" 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=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"35\" style=\"height: 60px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b8c9a04e04 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b8c9a04e04\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h3 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \">Responsibilities in a Limited Audit<\/h3><\/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-6a1b8c9a04e04.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b8c9a04e04 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b8c9a04e04 .dfd-title{font-size: 32px !important;line-height: 32px !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=\"25\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 25px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>In a limited audit, the audit firm, in accordance with Art. 729a para. 1 of the Swiss Code of Obligations, examines whether:<\/p>\n<ul>\n<li>The annual financial statement does not comply with legal requirements and the articles of association.<\/li>\n<li>The board of directors' proposal to the general meeting regarding the appropriation of retained earnings does not comply with legal requirements and the articles of association.<\/li>\n<\/ul>\n<p>After completing the limited audit, we provide the general meeting with a written summary report on the audit results. This report includes:<\/p>\n<ul>\n<li>A note on the limited nature of the audit.<\/li>\n<li>A statement on the results of the audit.<\/li>\n<li>Information on independence and, if applicable, involvement in bookkeeping and other services provided to the company being audited.<\/li>\n<li>Information about the person who led the audit and their professional qualifications.<\/li>\n<\/ul>\n<p>In contrast to a statutory audit, the audit firm does not provide a recommendation on whether to approve or reject the financial statements as part of the reporting for a limited audit.<\/p>\n<p><a href=\"https:\/\/bcmauditadvisory.ch\/en\/contact\/\">Feel free to contact us for further clarification<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"35\" style=\"height: 60px;\"><\/div>\n\t\t<\/div> <script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>@media (max-width: 1279px) and (min-width: 1024px){.columns.vc-column-extra-class-6a1b8c9a04cc0{padding-left: 30px !important;}}@media (max-width: 799px){.columns.vc-column-extra-class-6a1b8c9a04cc0{padding-left: 0px !important;}}.columns.vc-column-extra-class-6a1b8c9a04cc0 {background-position: right top !important;}<\/style>\");})(jQuery);<\/script>\n\t<\/div> \n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Eingeschr\u00e4nkte Revision Unternehmen, die die Voraussetzungen f\u00fcr die Durchf\u00fchrung einer ordentlichen Revision nicht erf\u00fcllen, jedoch mehr als 10 Vollzeitstellen im Jahresdurchschnitt haben, haben sich eingeschr\u00e4nkt pr\u00fcfen zu lassen. Die eingeschr\u00e4nkte","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-19094","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19094","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=19094"}],"version-history":[{"count":25,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19094\/revisions"}],"predecessor-version":[{"id":19961,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19094\/revisions\/19961"}],"wp:attachment":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/media?parent=19094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}