Treuhänder FA Practice Questions - Treuhänderin Treuhänder Mit Eidgenössischem Fachausweis Exam

The auditor in a limited audit must be independent in their state of mind and appearance, but is permitted to participate in bookkeeping and providing other services to the client, provided that separate personnel are involved or appropriate safeguards prevent self-review ('relative independence') The auditor must be strictly independent and is completely barred from providing any accounting or tax advisory services under all circumstances Auditors in limited audits have zero independence obligations and may serve as the company's CEO Independence is required only if the company has foreign shareholders