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Voluntary audits

Even outside the statutory trust services, there is strong commercial interest in validations and certifications of facts or information.

Balmer-Etienne thus conducts other audits and related services on a contractual basis and with trust effect in specific stakeholder groups (contractually legal audits, other trust services).

Our services

Wirtschaftsprüfung Dienstleistungen

Voluntary audit by order

  • Ordinary audit according to SA-CH
  • Audit of a (complete) financial statement according to ISA-CH 800 in compliance with a set of rules for a special purpose.
  • Audit of a financial statement or parts of it according to ISA-CH 805 including the corresponding explanatory details.
  • Audit of condensed financial statements according to ISA-CH 810 (for example, an abridged annual report or consolidated accounts).

Interne Revision

Review of financial information

  • Review (audit review) of financial statements and interim financial statements according to PS 910 or ISRE-CH 2400 and 2410.

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Audit of future-oriented financial information

  • Audit of future-oriented financial information according to PS 940 or ISAE-CH 3400 (such as liquidity and financial plans, budgets and forecasts)

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Agreed audit procedures (PS 920 or ISRS-CH 4400 and 4410)

  • An order for agreed investigation activities can contain certain investigation activities on individual items of financial information or on a complete financial statement. Possible examples:
    • Compliance for credit agreements
    • Transactions with related parties
    • Sales-based rents
    • Work condition customs of the location and the sector
    • Equal pay

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Business audits or audits and reviews of non-financial information (PS 950 or ISAE-CH 3000, 3402 and PS-CH 890 and 980

  • The subject of business reviews which represent neither audits nor reviews of historical financial information, can be financial but also non-financial information.

May we help you further?

  • Urs Matter

    Urs Matter

    Swiss Certified Public Accountant

  • Tu’uyen Lang


    Business economist HWV, Swiss Certified Public Accountant