{'rm': 'Las ulteriuras societads che han l’obligaziun da far ina revisiun ordinaria ston designar sco post da revisiun in expert da revisiun admess tenor las prescripziuns da la Lescha federala dals 16 da december 2005 davart la surveglianza da la revisiun. Las controllas che ston – tenor las prescripziuns legalas – vegnir fatgas d’in revisur admess, ston ellas medemamain laschar far d’in expert da revisiun admess.', 'en': 'Other companies that are required to have an ordinary audit must appoint as external auditor a licensed audit expert in terms of the Auditor Oversight Act of 16 December 2005. They must also arrange for audits that must be carried out in terms of the statutory provisions by a licensed auditor to be carried out by a licensed audit expert.'}