Auditing consolidated statements of accounts
Companies which are obliged to compile a consolidated financial statement must have this audited in an ordinary audit procedure by a licensed auditing expert or by a federally supervised auditing company.
Even if there is no statutory obligation to compile a consolidated statement of accounts, the consolidated statement of accounts can be audited on a voluntary basis. The increased transparency can thus strengthen the trust of stakeholders, such as shareholders, loan providers or banks.
Balmer-Etienne-services
- Auditing of listed and family-run companies who compile their consolidated statement of account according to the Swiss Civil Code (CO), Swiss GAAP FER or IFRS.
- Auditing of the internal control system (ICS) both in individual subsidiaries as well as in conjunction with the compilation of the consolidated statement of accounts.
- International support: Thanks to our global network, we are able to have your subsidiaries audited by local UHY partner companies locally.
- Sub-area audit of reporting packages within the group, which serve as the basis for compiling the consolidated statement of accounts.
