Ordinance
of the Federal Audit Oversight Authority
on the Oversight of Audit Firms
(Oversight Ordinance FAOA, OO-FAOA)

¹ The audit doc­u­ment­a­tion must be suf­fi­ciently com­pre­hens­ive and de­tailed to al­low the Over­sight Au­thor­ity to ob­tain a pre­cise pic­ture of the audit car­ried out (Art. 730c OR¹⁸).

² Audit doc­u­ment­a­tion shall be un­der­stood to mean all re­cords that doc­u­ment the nature, time and scope of the audit pro­ced­ures per­formed, as well as their res­ults and the con­clu­sions drawn from them.

³ The doc­u­ment­a­tion on the qual­ity con­trol meas­ures in terms of Art­icle 12 AOA¹⁹ must be suf­fi­ciently com­pre­hens­ive and de­tailed to al­low the Over­sight Au­thor­ity to ob­tain a pre­cise pic­ture of the meas­ures taken and their im­ple­ment­a­tion.

⁴ The reg­u­la­tions on doc­u­ment­a­tion in the ap­plic­able audit stand­ards also ap­ply.