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Annual Report 2017

Annual Report 2017 - Federal Audit Oversight Authority FAOA

44 Appendices | FAOA

44 Appendices | FAOA 2017 Index of abbreviations AHV Old-Age and Survivors' Insurance AHVO Old-Age and Survivors' Insurance Ordinance of 31 October 1947 (SR 831.101) AMLA Anti-Money Laundering Act of 10 October 1997 (SR 955.0) AMLO Money Laundering Ordinance of 11 November 2015 (SR 955.01) AOA Audit Oversight Act of 16 December 2005 (SR 221.302) AOO Audit Oversight Ordinance of 22 August 2007 (SR 221.302.3) BBl BankA CAIM CDB 016 CEAOB Federal Gazette Banking Act Common Audit Inspection Methodology Agreement on the Swiss banks' code of conduct with regard to the exercise of due diligence of 1 June 2016 Committee of European Audit Oversight Bodies CISA Collective Investment Schemes Act of 23 June 2006 (SR 951.31) CO Swiss Code of Obligations of 30 March 1911 (SR 220) CaO Casino Ordinance of 24 September 2004 (SR 935.521) DSFI EEA EQCR EU EWG FAC FATF FCC FDJP Directly supervised financial intermediary (supervised by FINMA) European Economic Area Engagement Quality Control Reviewer European Union Enforcement Working Group Federal Administrative Court (St. Gallen) Financial Action Task Force Federal Casino Commission Federal Department of Justice and Police FEE Federation of European Accountants (Accountancy Europe since 7 December 2016) FIFA FINMA Fédération Internationale de Football Association Federal Financial Market Supervisory Authority FINMAG Financial Market Supervision Act of 22 June 2007 (SR 956.1) FOJ FOPH FSC FinIA FinSA G-SIBs IAASB IAS ICS ICWG IESBA IFAC IFIAR Federal Office of Justice Federal Office of Public Health Federal Supreme Court (Lausanne) Financial Institutions Act Financial Services Act Global Systemically Important Banks International Auditing and Assurance Standards Board International Accounting Standards Internal Control System International Cooperation Working Group International Ethics Standards Board for Accountants International Federation of Accountants International Forum of Independent Audit Regulators

Appendices | FAOA 2017 45 IFRS International Financial Reporting Standards IIAS Institute of Internal Auditing Switzerland ISA International Standards on Auditing ISAE International Standard on Assurance Engagements ISQC 1 International Standard on Quality Control 1 IWWG Inspection Workshop Working Group InsSA Insurance Supervision Act KAM Key Audit Matter MBA Mortgage Bonds Act MMoU Multilateral Memorandum of Understanding MoU Memorandum of Understanding OA Oversight Authority OPA Occupational Pensions Act of 25 June 1982 (SR 831.40) OPSC Occupational Pension Supervisory Commission PCAOB US Public Company Accounting Oversight Board PEP Politically Exposed Person SAS Swiss Auditing Standards of EXPERTsuisse SER SIX Exchange Regulation SESTA Securities Trading Act SICAF Investment companies with fixed capital SICAV Investment companies with variable capital SIX SIX Swiss Exchange SMI Swiss Market Index SQCS 1 Swiss Quality Control Standard 1 SR Official Compendium of Swiss Federal Law SRO Self-regulatory organisation SoP Statement of Protocol US-GAAP United States Generally Accepted Accountinges Principl