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Annual Report 2016

Annual Report 2016 - Federal Audit Oversight Authority FAOA

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Appendix | FAOA <strong>2016</strong><br />

49<br />

ICWG<br />

IESBA<br />

IFAC<br />

IFIAR<br />

IFRS<br />

ISA<br />

ISAE<br />

International Cooperation Working Group<br />

International Ethics Standards Board for Accountants<br />

International Federation of Accountants<br />

International Forum of Independent Audit Regulators<br />

International Financial <strong>Report</strong>ing Standards<br />

International Standards on Audit<br />

International Standard on Assurance Engagements<br />

ISQC 1 International Standard on Quality Control 1<br />

IWWG<br />

MoU<br />

MMoU<br />

OA<br />

OOB2<br />

Inspection Workshop Working Group<br />

Memorandum of Understanding<br />

Multilateral Memorandum of Understanding<br />

Oversight Authority<br />

Ordinance on the Occupational Old-age, Survivors‘ and Disability Benefit Plans of 18 April 1984<br />

(SR 831.441.1)<br />

OPA Occupational Pensions Act of 25 June 1982 (SR 831.40)<br />

OPSC<br />

OTC<br />

PIE<br />

PCAO<br />

PCAOB<br />

SAS<br />

SCWG<br />

SER<br />

Occupational Pension Supervisory Commission<br />

Over-the-Counter, off-market trading by financial market participants<br />

Public Interest Entity<br />

Parliamentary Control of the Administration Office<br />

US Public Company Accounting Oversight Board<br />

Swiss Auditing Standards of EXPERTsuisse<br />

Standards Coordination Working Group<br />

SIX Exchange Regulation<br />

SHIA Supervision of Health Insurance Act of 26 September 2014 (SR 832.129)<br />

SMI<br />

SoP<br />

Swiss Market Index<br />

Statement of Protocol<br />

SQCS 1 Swiss Quality Control Standard 1<br />

SR<br />

SRO<br />

SSC<br />

VegüV<br />

Official Compendium of Swiss Federal Law<br />

Self-regulatory organisation<br />

Shared Service Centre<br />

Ordinance against exorbitant compensation at public companies of 20 November 2013<br />

(SR 221.331)

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