{"id":3196,"date":"2022-08-21T19:15:41","date_gmt":"2022-08-21T17:15:41","guid":{"rendered":"https:\/\/fidrive.ch\/audit\/"},"modified":"2025-11-10T17:51:02","modified_gmt":"2025-11-10T16:51:02","slug":"audit","status":"publish","type":"page","link":"https:\/\/fidrive.ch\/en\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; admin_label=&#8221;Header&#8221; _builder_version=&#8221;4.19.1&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#3c3c3b 0%|rgba(60,60,59,0) 40%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_image=&#8221;https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/12\/\u00a9briceberger014_site.jpg&#8221; custom_padding=&#8221;96px||0px||false|false&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; alt=&#8221;Experts comptables Gen\u00e8ve&#8221; title_text=&#8221;Fiduciaire de Rive SA Gen\u00e8ve&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;40px||||false|false&#8221; custom_padding=&#8221;0px||0px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;rgba(60,60,59,0) 0%|#3c3c3b 40%&#8221; custom_padding=&#8221;100px|40px|100px|40px|true|true&#8221; custom_padding_tablet=&#8221;40px|30px|40px|30px|true|true&#8221; custom_padding_phone=&#8221;|20px||20px|true|true&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;370cf134-a811-4d7c-90e9-083991f25ee4&#8243; background_layout=&#8221;dark&#8221; header_font_size_phone=&#8221;22px&#8221; header_font_size_last_edited=&#8221;off|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Audit<\/h1>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#FFFFFF&#8221; divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;160px&#8221; module_alignment=&#8221;left&#8221; custom_padding=&#8221;40px||40px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_layout=&#8221;dark&#8221; text_font_size_tablet=&#8221;14px&#8221; text_font_size_phone=&#8221;13px&#8221; text_font_size_last_edited=&#8221;off|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"font-weight: 400;\"><strong>The accounting and financial audit<\/strong> is a professional expertise provided by our team, reflecting <strong>the state of the audited company&#8217;s finances<\/strong>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; admin_label=&#8221;ANALYSE D\u2019EXPERTS&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#3C3C3B&#8221; background_enable_image=&#8221;off&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_center&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;96px||||false|false&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;40px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;0px||0px|||&#8221; module_alignment_tablet=&#8221;center&#8221; module_alignment_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;|300px||300px|false|true&#8221; custom_padding_tablet=&#8221;|100px||100px|false|true&#8221; custom_padding_phone=&#8221;|50px||50px|false|true&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;7d4a8cbc-5ddd-46c9-be95-23498c921cdd&#8221; background_layout=&#8221;dark&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;18px&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; header_2_line_height_tablet=&#8221;1.3em&#8221; header_2_line_height_phone=&#8221;1.4em&#8221; header_2_line_height_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Expert analysis:<br \/>accounting and financial auditing<\/h2>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#FFFFFF&#8221; divider_weight=&#8221;2px&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;210px&#8221; height=&#8221;2px&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_button button_url=&#8221;#audit&#8221; button_text=&#8221;Audit&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;3cfd7408-1427-4d2f-b482-f4daba988622&#8243; custom_button=&#8221;on&#8221; button_bg_color=&#8221;rgba(0,0,0,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;||||||||&#8221; transform_scale_tablet=&#8221;&#8221; transform_scale_phone=&#8221;&#8221; transform_scale_last_edited=&#8221;on|phone&#8221; transform_translate=&#8221;0px|-50%&#8221; transform_translate_tablet=&#8221;&#8221; transform_translate_phone=&#8221;0px|0%&#8221; transform_translate_last_edited=&#8221;on|phone&#8221; transform_translate_linked=&#8221;off&#8221; transform_rotate_tablet=&#8221;&#8221; transform_rotate_phone=&#8221;&#8221; transform_rotate_last_edited=&#8221;on|phone&#8221; transform_skew_tablet=&#8221;&#8221; transform_skew_phone=&#8221;&#8221; transform_skew_last_edited=&#8221;on|phone&#8221; transform_origin_tablet=&#8221;&#8221; transform_origin_phone=&#8221;&#8221; transform_origin_last_edited=&#8221;on|phone&#8221; transform_styles_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;|||230px|false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|||0px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;|0px||0px|false|true&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_line_height=&#8221;2em&#8221; link_text_color=&#8221;#FFFFFF&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;||40px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>A financial audit<\/strong> assesses, verifies and controls specific elements of <strong>a company&#8217;s accounts<\/strong>.<\/p>\n<p>The<strong>auditor<\/strong> takes stock of all the <strong>company&#8217;s <a href=\"https:\/\/fidrive.ch\/en\/accounting\/\">accounting aspects<\/a><\/strong>. He\/she highlights the company&#8217;s strengths and weaknesses, and then gives <strong>personalized advice to management<\/strong> with the aim of<strong>improving the accounting system <\/strong>as a whole.<\/p>\n<p>An <strong>accounting audit <\/strong>is carried out by a chartered accountant or auditor.<\/p>\n<p>The<strong>chartered accountant <\/strong>has all the knowledge and skills required to provide advice and verify the correct application of <strong>tax and accounting rules<\/strong>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;off|tablet&#8221; admin_label=&#8221;Audit&#8221; module_id=&#8221;audit&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#3C3C3B&#8221; background_image=&#8221;https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/11\/\u00a9briceberger014_site.jpg&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_padding_phone=&#8221;40px||||false|false&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;3_5,2_5&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;0px||0px|||&#8221; module_alignment_tablet=&#8221;center&#8221; module_alignment_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;rgba(60,60,59,0.5)&#8221; custom_padding=&#8221;75px|75px|75px|300px|true|false&#8221; custom_padding_tablet=&#8221;75px|75px|75px|300px|true|false&#8221; custom_padding_phone=&#8221;50px|50px|50px|50px|true|true&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;7d4a8cbc-5ddd-46c9-be95-23498c921cdd&#8221; background_layout=&#8221;dark&#8221; custom_padding=&#8221;||20px||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;18px&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; header_2_line_height_tablet=&#8221;1.3em&#8221; header_2_line_height_phone=&#8221;1.4em&#8221; header_2_line_height_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Audit<\/h2>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#FFFFFF&#8221; divider_weight=&#8221;2px&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;210px&#8221; height=&#8221;2px&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_button button_url=&#8221;#connexes&#8221; button_text=&#8221;Related services&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;3cfd7408-1427-4d2f-b482-f4daba988622&#8243; transform_scale_tablet=&#8221;&#8221; transform_scale_phone=&#8221;&#8221; transform_scale_last_edited=&#8221;on|phone&#8221; transform_translate=&#8221;0px|-50%&#8221; transform_translate_tablet=&#8221;&#8221; transform_translate_phone=&#8221;0px|0%&#8221; transform_translate_last_edited=&#8221;on|phone&#8221; transform_translate_linked=&#8221;off&#8221; transform_rotate_tablet=&#8221;&#8221; transform_rotate_phone=&#8221;&#8221; transform_rotate_last_edited=&#8221;on|phone&#8221; transform_skew_tablet=&#8221;&#8221; transform_skew_phone=&#8221;&#8221; transform_skew_last_edited=&#8221;on|phone&#8221; transform_origin_tablet=&#8221;&#8221; transform_origin_phone=&#8221;&#8221; transform_origin_last_edited=&#8221;on|phone&#8221; transform_styles_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;|||230px|false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|||0px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;|0px||0px|false|true&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_line_height=&#8221;2em&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Auditing<\/strong>, also known as <strong>statutory auditing<\/strong>, involves <strong>checking the annual financial statements of companies<\/strong> in accordance with current accounting regulations.<\/p>\n<p>With a few exceptions, the law requires public limited companies (SA), limited liability companies (SARL), cooperatives, foundations, associations and municipalities to appoint an auditor to <strong>audit their annual financial statements<\/strong>.<br \/>These legal entities are obliged to <strong>keep accounts<\/strong> and <strong>present financial statements<\/strong> in accordance with the rules laid down in the Swiss <strong>Code of Obligations<\/strong>.<br \/>They may also keep their accounts in accordance with recognized accounting standards: IFRS, IFRS for SMEs, Swiss GAAP FER, US GAAP, IPSAS.<br \/>Municipalities must comply with the <strong>harmonized accounting model HAM2<\/strong>.<\/p>\n<p><strong>Fiduciaire de Rive SA<\/strong> specializes in <strong>auditing the accounts<\/strong> of companies, foundations, non-profit associations and local authorities.<\/p>\n<p>The type of control<strong>: ordinary control<\/strong> or <strong>limited control, <\/strong>will depend on the economic importance of the entity. Depending on whether &#8220;threshold values&#8221; (based on sales, balance sheet total and number of employees) are reached, the<strong>auditor will proceed with an ordinary or a restricted audit<\/strong>.<\/p>\n<p><strong>Fiduciaire de Rive SA&#8217;s auditors<\/strong> are also authorized to carry out special audits for <strong>company formations<\/strong>, capital increases or decreases, liquidations, mergers, demergers, conversions, transfers of <strong>foreign companies<\/strong> to Switzerland, as well as <strong>special audits for <\/strong> agreed-upon procedures and compilations of <strong>financial information<\/strong>.<\/p>\n<p>\u200b<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Services connexes&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; background_image=&#8221;https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/08\/fidrive-annee.png&#8221; background_size=&#8221;initial&#8221; background_blend=&#8221;soft-light&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row module_id=&#8221;connexes&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;|300px||300px|false|true&#8221; custom_padding_tablet=&#8221;|100px||100px|false|true&#8221; custom_padding_phone=&#8221;|50px||50px|false|true&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;7d4a8cbc-5ddd-46c9-be95-23498c921cdd&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;18px&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; header_2_line_height_tablet=&#8221;1.3em&#8221; header_2_line_height_phone=&#8221;1.4em&#8221; header_2_line_height_last_edited=&#8221;off|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Related services: assistance and support for companies&#8217; internal controls<\/h2>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#3C3C3B&#8221; divider_weight=&#8221;2px&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;210px&#8221; height=&#8221;2px&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_button button_url=&#8221;#contact&#8221; button_text=&#8221;Contact Us&#8221; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;3cfd7408-1427-4d2f-b482-f4daba988622&#8243; custom_button=&#8221;on&#8221; button_text_color=&#8221;#3C3C3B&#8221; button_bg_color=&#8221;rgba(0,0,0,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;||||||||&#8221; transform_scale_tablet=&#8221;&#8221; transform_scale_phone=&#8221;&#8221; transform_scale_last_edited=&#8221;on|phone&#8221; transform_translate=&#8221;0px|-50%&#8221; transform_translate_tablet=&#8221;&#8221; transform_translate_phone=&#8221;0px|0%&#8221; transform_translate_last_edited=&#8221;on|phone&#8221; transform_translate_linked=&#8221;off&#8221; transform_rotate_tablet=&#8221;&#8221; transform_rotate_phone=&#8221;&#8221; transform_rotate_last_edited=&#8221;on|phone&#8221; transform_skew_tablet=&#8221;&#8221; transform_skew_phone=&#8221;&#8221; transform_skew_last_edited=&#8221;on|phone&#8221; transform_origin_tablet=&#8221;&#8221; transform_origin_phone=&#8221;&#8221; transform_origin_last_edited=&#8221;on|phone&#8221; transform_styles_last_edited=&#8221;on|phone&#8221; 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Theauditor takes stock of all the company&#8217;s accounting aspects. He\/she highlights the company&#8217;s strengths and weaknesses, and then [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-3196","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit Financial - Fiduciaire de Rive SA Geneva<\/title>\n<meta name=\"description\" content=\"A financial audit assesses, verifies and controls specific elements of a company&#039;s accounts.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fidrive.ch\/en\/audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit Financial - 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