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Merki Treuhand AG - EN
Martin-Disteli-Strasse 9
4600 Olten, CH
Tel. +41 62 207 30 40
Audit ¦ AdobeStock 398741339

Our audit approach

Our audit concept is structured in a flexible way and can be adjusted to industry and client-specific circumstances. Our modern, risk-oriented audit approach and our focus on the most important details not only keep the future in mind and are always used in our audits, but they offer you a high level of value.

In compliance with the law and as a member of EXPERTsuisse, we are obligated to conduct our audits according to the Swiss Auditing Standards (PS), the Swiss Standard for Limited Audits (SER), the Swiss Auditing Guidelines (PH), the Auditor’s Handbook (HWP) and the quality assurance system approved by the FAOA (QS1). These sets of standards are used for quality assurance and to standardize our audits.

We use the computerized solution ReviPS for our audits. This self-contained system covers all requirements in line with PS, SER, HWP and QS1 starting with accepting the engagement to audit preparation, risk assessment, audit planning, audit evidence, concluding the audit, reporting, continuation of the engagement, archiving and quality assurance.


We focus on a modern audit approach made necessary by the rapidly unfolding changes in the business and technological environment that companies find themselves in. Risk assessment is also a key focus of our audits. We assess the risks of your company relating to the company’s activities and environment, risks relating to the annual financial statements, analytical audit activities and inherent risks, and we determine materiality as well. Based on this, we create an audit plan, determine the audit strategy, and define the audit program. Whenever possible, we give priority to interviews and analytical audit activities during our audits. We limit classic results-oriented transaction audits and detailed inspections to audit areas where indirect auditing methods cannot be used or to areas where these methods do not allow for a conclusive evaluation.

Diagram of our audit concept

Solidis Prüfungsansatz