Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15953

This text was translated from EN into Rumantsch Grischun.

The external auditor examines whether there are circumstances that indicate that:1. the annual accounts do not comply with the statutory provisions or the articles of association;2. the motion made by the board of directors to the general meeting on the allocation of the balance sheet profit does not comply with the statutory provisions and the articles of association. The audit shall be limited to conducting interviews, analytical audit activities and appropriate detailed inspections. The management of the board of directors is not the subject matter of the audit carried out by the external auditor.

Il post da revisiun controllescha, sch’igl èn avant maun fatgs che laschan concluder che:1. il quint annual na correspunda betg a las prescripziuns ed als statuts;2. la proposta dal cussegl d’administraziun a la radunanza generala davart l’utilisaziun dal gudogn che resulta tras la bilantscha na correspunda betg a las prescripziuns ed als statuts. La controlla sa restrenscha ad interrogaziuns, ad acts da controlla analitics sco er a controllas detagliadas adequatas. La gestiun dal cussegl d’administraziun n’è betg object da la controlla dal post da revisiun.