Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15957

This text was translated from EN into Rumantsch Grischun.

The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:1. a reference to the limited nature of the audit;2. an assessment on the result of the audit;3. information on independence and, if applicable, on participation in accounting and other services provided to the company being audited;4. information on the person who managed the audit, and on his specialist qualifications. The report must be signed by the person who managed the audit.

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 infurmaziun davart la natira limitada da la revisiun;2. ina posiziun davart il resultat da la controlla;3. indicaziuns davart l’independenza ed eventualmain davart la cooperaziun a la contabilitad sco er davart la furniziun d’autras prestaziuns per la societad che duai vegnir controllada;4. indicaziuns davart la persuna che ha manà la revisiun e davart sias qualificaziuns professiunalas. Il rapport sto vegnir suttascrit da la persuna che ha manà la revisiun.