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

of 17 March 2008 (Status as on 15 December 2022)


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Art. 12 Inspection of the quality of the audit services provided

1 The Over­sight Au­thor­ity shall in­spect the qual­ity of the audit ser­vices provided on the basis of, in par­tic­u­lar, the audit firm’s audit doc­u­ment­a­tion.21

2 If the audit firm’s in­tern­al mon­it­or­ing pro­cess is ad­equate and can be in­spec­ted by the Over­sight Au­thor­ity (Art. 11), the Over­sight Au­thor­ity shall take this in­to ac­count dur­ing its in­spec­tion.

21 Amended by No I of the FAOA O of 10 Nov. 2014, in force since 1 Jan. 2015 (AS 2014 4093).

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