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Merki Treuhand AG - EN
Martin-Disteli-Strasse 9
4600 Olten, CH
Tel. +41 62 207 30 40
Audit ¦ AdobeStock 389172069

Limited audits

Even if we perform a limited audit of your annual financial statements, you can rest assured that we will give the audit our full attention.

We conduct limited audits according to the Standard for Limited Audits (SER). Limited audits mainly include interviews, analytical audit activities and detailed audits appropriate to the circumstances.

In contrast to ordinary audits, this type of audit does not include testing of operational processes and of the internal control systems, nor does it include interviews and other auditing procedures to discover criminal activities.

The scope and extent of the auditing procedures and audit assurance is less for limited audits than for ordinary audits. Due to the limited extent of the audit, the audit opinion states that no violations of the law were found.

Double engagements – business services and auditing from one provider

Companies that are subject to limited audits are allowed to have their accounting and auditing performed by the same service provider.

Our audit approach Audit requirement in Switzerland Double engagements

What we offer

  • Auditing of annual financial statements according to the CO
  • Auditing of annual financial statements according to Swiss GAAP FER
  • Auditing of annual financial statements according to IFRS
  • Auditing of interim financial statements
  • Summary reports
  • Explanatory reports
  • Management letters

International accounting and auditing

As a member of TAGAlliances, we can also help with your international business needs.

Publications on the topic

Only in German