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)


Open article in different language:  DE  |  FR  |  IT
Art. 7 Subject matter of the inspection

1 The Over­sight Au­thor­ity shall in­spect, in par­tic­u­lar, wheth­er:

a.
the li­cens­ing doc­u­ments and the an­nu­al re­port sub­mit­ted to the Over­sight Au­thor­ity are com­plete and cor­rect;
b.
the audit firm un­der state over­sight is com­ply­ing with the pro­vi­sions and stand­ards re­lat­ing to in­de­pend­ence, in­tern­al qual­ity con­trol and the audit ser­vices provided.

2 If, dur­ing the pre­ced­ing in­spec­tion, meas­ures were agreed on or in­struc­tions is­sued with a view to rec­ti­fy­ing a situ­ation, it shall also in­spect the im­ple­ment­a­tion of and com­pli­ance with these.

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