Auditing

Fidag is one of just three fiduciary companies based in French-speaking Switzerland that has the accreditation to audit listed companies.

Fields
of expertise

Types of assignment

  • Auditing of annual accounts subject to ordinary audit

  • Auditing of annual accounts subject to limited audit

  • Auditing of consolidated accounts

  • Verification of foundation reports

  • Verification of capital reductions and increases

  • Verification of property revaluations

  • Verification of the planned distribution of assets of a company in liquidation

  • Auditing of accounts of professional and non-profit associations

  • Auditing of occupational pension fund accounts

  • Auditing of accounts of public authorities (municipalities, civil communities, associations of municipalities, etc.)

  • Auditing of social security contributions instead of employer audits

  • Review (brief review) of financial statements (PS 910)

  • Review of financial information on the basis of agreed procedures (PS 920)

  • Audits required by the Federal Act on Mergers, Demergers, Conversions

  • Audit of information systems in line with COBIT

Accounting standards

  • Swiss Code of Obligations
  • Swiss GAAP FER
  • Swiss GAAP FER 26
  • Swiss GAAP FER 21
  • HAM2
  • IFRS 
  • IFRS for SME

Auditing Standards

  • Swiss Standard on the Limited Statutory Examination (SER)
  • Swiss Auditing Standards (SA-CH)
  • International Standards on Auditing (ISA)
  • COBIT

Today, Fidag has more than 1,100 audit mandates in the main business sectors: construction, service companies, viticulture, machine industry, watchmaking, ski lifts, specialised institutions, non-profit organisations, pension funds, public authorities, etc.

Continuous training

Maintaining and developing skills is essential. The team in the audit department are committed to ongoing education and training, particularly with EXPERTsuisse, the University of Lausanne and the HES-SO.

They are also involved in the Audit Committee and the Sub-committee on Occupational Pension Funds of EXPERTsuisse.

Philosophy

With a view to quality of service and practicality, Fidag guarantees the continued presence of at least one licensed audit expert throughout the mandate, ensuring rapid decision-making and optimal execution.

Did you know?

Of all the fiduciary companies based in French-speaking Switzerland, Fidag comes top in terms of the number of audit mandates.