Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15941

This text was translated from EN into Rumantsch Grischun.

The external auditor provides the board of directors with a comprehensive report with conclusions on the financial reporting, the internal system of control as well as the conduct and the result of the audit. The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:1. an assessment on the result of the audit;2. information on independence;3. information on the person who managed the audit and on his specialist qualifications;4. a recommendation on whether the annual accounts and the consolidated accounts should be approved or rejected with or without qualification. Both reports must be signed by the person who managed the audit.

Il post da revisiun suttametta al cussegl d’administraziun in rapport cumplessiv che cuntegna constataziuns davart il rendaquint, davart il sistem da controlla intern sco er davart l’execuziun e davart il resultat da la revisiun. Il post da revisiun suttametta a la radunanza generala in rapport en scrit che resumescha il resultat da la revisiun. Quest rapport cuntegna:1. ina posiziun davart il resultat da la controlla;2. indicaziuns davart l’independenza;3. indicaziuns davart la persuna che ha manà la revisiun e davart sias qualificaziuns professiunalas;4. ina recumandaziun, sch’il quint annual e sch’il quint dal concern possian vegnir acceptads cun u senza restricziuns ubain sch’els stoppian vegnir refusads. Tuts dus rapports ston vegnir suttascrits da la persuna che ha manà la revisiun.