Knowledge on auditing in Switzerland
Short knowledge pages on the topics that occupy audit firms day to day. In Switzerland, “Revision” is the statutory term for the audit of financial statements, “audit” the international one. Each page explains the topic, describes what pruvia takes care of, and records what the auditor decides itself.
Topics
What pruvia automates and where AI helps
Step by step: import, planning, leadsheets, journal analysis, inquiries, report, signature and delivery – with limits and data protection.
OverviewAudit software Switzerland
What audit software for Swiss audit firms must be able to do – point by point with the current state in pruvia.
TermsAudit, Revision, examination: terms
What audit, “Revision”, statutory auditor, audit tool and audit software mean in Switzerland and how they relate.
Type of auditLimited statutory examination
Workflow under the SER, negative assurance, audit programme with leadsheets and auditor’s report – and what pruvia takes care of.
Type of auditOrdinary audit and ICS
Risk assessment, ICS existence check, tests of controls and comprehensive report to the board of directors – how pruvia maps them.
Journal entry analysisJournal entry testing: 14 test patterns
Which patterns pruvia looks for in the journal, what they find and how findings feed into the risk assessment.
CollaborationDocument list and client portal
Request documents and questions with a deadline, control reminders and file incoming items as evidence in the audit area.
Quality managementISQM-CH 1 in the audit firm
Eight components, evidence from the audit files, monitoring, annual evaluation, as well as persons, regulations and insurance.
Change of softwareTransition year and prior years
Mark years audited in the legacy system, file old audit files and start the first year in pruvia with previous-year figures.
Migrating to pruvia
If you have worked with revio so far, Migration from revio or Revi PS explains what pruvia takes over from the dossier export of a financial year; the same page describes switching from Revi PS. For all programs, the page Transition year and prior years describes how years audited in the legacy system are marked and filed.
Try pruvia
The system tour shows pruvia with sample data, without registration. For questions about your audit firm, book an online demo.