Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15981

This text was translated from EN into Rumantsch Grischun.

The external auditor must document all audit services and keep audit reports and any other essential documents for at least ten years. It must ensure that electronic data can be made readable for the same period. The documents must make it possible to confirm compliance with the statutory provisions in an efficient manner.

Il post da revisiun sto documentar tut ils servetschs da revisiun e sto conservar ils rapports da revisiun sco er tut ils documents impurtants durant almain 10 onns. Las datas electronicas ston esser legiblas durant la medema perioda. Ils documents ston pussibilitar da controllar en moda effizienta, sche las prescripziuns legalas èn vegnidas observadas.