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As part of an audit in accordance with [Swiss law and SA-CH][Swiss law, ISA and SA-CH][SA-CH][SA-CH and ISA][ISA] [2], we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
We communicate with the Board of Directors or its relevant committee [6] regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Only applicable to listed entities:
We also provide the Board of Directors with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied.
Only applicable if key audit matters are communicated:
From the matters communicated to the Board of Directors, we determine those matters that were of most significance in the audit of the financial statements [1] of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
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[1] Depending on the subject of the audit, also correspondingly for annual financial statements / consolidated financial statements / interim financial statements / a single financial statement / specific elements of a financial statement
[2] Correspondingly for the provisions and standards mentioned in the "Basis for opinion" section of the Audit Report.
[3] Correspondingly also for of the company / of the group / of the occupational pension scheme.
[4] If the auditor is also responsible for issuing an opinion on the effectiveness of the entity's internal control in connection with the audit of the financial statements, then the statement "but not with the objective of expressing an opinion on the effectiveness of the entity's [3] internal control" is not applicable.
[5] or with management and – where relevant – with those charged with governance.
[6] If no other relevant committee exists, "or its appropriate committee" does not apply.