Activity Report 2015
Activity Report 2015 - Federal Audit Oversight Authority FAOA
Activity Report 2015 - Federal Audit Oversight Authority FAOA
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Contents | FAOA <strong>2015</strong><br />
3<br />
Contents<br />
4 Foreword<br />
6 Key activities <strong>2015</strong><br />
7 Regulatory developments<br />
7 Current projects<br />
8 Completed projects<br />
50 Swiss audit firms in the EU<br />
51 Court rulings <strong>2015</strong><br />
52 Financial statements of the FAOA<br />
64 <strong>Report</strong> of the auditor<br />
10 Financial Audit<br />
10 Introduction<br />
10 <strong>2015</strong> inspections<br />
18 Proceedings and preliminary fact-finding<br />
18 Audit Quality Indicators<br />
20 Cooperation with other Swiss authorities<br />
and stock exchanges<br />
20 Standard-setting<br />
22 Points of focus for 2016 inspections<br />
22 Cooperation with audit committees<br />
25 Regulatory Audit<br />
25 Introduction<br />
25 Cooperation with FINMA<br />
25 <strong>2015</strong> inspections<br />
29 International<br />
29 Introduction<br />
29 Extra-territorial scope of the AOA<br />
30 Bilateral cooperation<br />
30 Multilateral cooperation<br />
33 Licensing<br />
33 Introduction<br />
33 Statistics<br />
35 Internal quality assurance<br />
36 Transfer of FINMA licences<br />
38 Licence renewal<br />
39 Auditor independence<br />
41 Enforcement and court rulings<br />
41 Enforcement<br />
41 Court rulings<br />
43 Appendices<br />
43 Organisation of the FAOA<br />
44 Index of abbreviations<br />
46 Additional Swiss audit licences<br />
47 State-regulated audit firms<br />
48 Recognition of foreign authorities<br />
49 Cooperation with foreign authorities
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