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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Revision

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Prüfung der Jahres- und Konzernrechnung, der Gründung, der Kapitalerhöhung und -herabsetzung einer Gesellschaft.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Revision
Name
révision
Name
revisione
Name
auditing
Description
Prüfung der Jahres- und Konzernrechnung, der Gründung, der Kapitalerhöhung und -herabsetzung einer Gesellschaft.
Description
Control of the a company's annual and consolidated accounts, establishment, capital increase or capital reduction.
Description
Vérification des comptes annuels et des comptes de groupe, de la fondation, de l'augmentation ou de la réduction du capital d'une société.
Description
Verifica del conto annuale o di gruppo, della costituzione, dell'aumento o della riduzione del capitale di una società.
dateModified
2025-03-12T09:34:15.2828330Z
Identifier
106828
URL
https://www.termdat.bk.admin.ch/entry/106828
citation
Obligationenrecht, Art. 626 N. 6 (SR 220, Stand 2020-04)
citation
Swiss Code of Obligations, art. 626 no 6 (SR 220, transl., status 2020-04)
citation
Code des obligations, art. 626 ch. 6 (RS 220, état 2020-04)
citation
Codice delle obbligazioni, art. 626 n. 6 (RS 220, stato 2020-04)
position
1
Term Note
USG: nicht verwechseln mit "Prüfung" (für Finanzinstituten)
Term Note
USG: ne pas confondre avec "audit" (pour instituts financiers)
Term Note
USG: non confondere con "audit" (per istituti finanziari)
descriptionCitation
nach Obligationenrecht, Art. 755 Abs. 1 (SR 220, Stand 2020-04)
descriptionCitation
after Swiss Code of Obligations, art. 755 para. 1 (SR 220, transl., status 2020-04)
descriptionCitation
d'après Code des obligations, art. 755 al. 1 (RS 220, état 2020-04)
descriptionCitation
secondo Codice delle obbligazioni, art. 755 cpv. 1 (RS 220, stato 2020-04)
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso audit
seeAlso auditor
inDefinedTermSet Terminologie des Gesellschaftsrechts
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Bookkeeping
termDomain TRADE
termDomain Commercial law
termDomain Debt enforcement and bankruptcy law
termDomain Stock exchange
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso audit
seeAlso auditor
seeAlso audit firm
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.