Audit software Switzerland: what an audit tool for statutory audits must be able to do

Last updated: October 2026 · fastview ag, Suhr

Professionally responsible: Marco Zanetti and Reto Ackermann, fiduciaries and certified auditors, fastview ag

Audit software for Switzerland must do more than manage checklists: it maps the statutory audit under Swiss law and standards, makes every audit procedure traceable and keeps clients’ data secure. This page sets out the requirements and shows, point by point, what pruvia does about each.

Checklist: ten criteria for the selection

The following questions are suitable for comparing audit software, regardless of provider. The sections below explain each criterion and state the current position in pruvia.

Criterion	Question to the software
Types of audit under Swiss law	Does the software cover the limited statutory examination under the SER, the ordinary audit and the statutory special audits?
Audit file with a clear workflow	Is there a file per engagement and financial year from acceptance to the report, with approvals in a fixed order?
Traceability	Does every audit procedure carry an assessment, initials and date, and is there a log of the key steps?
Leadsheets and evidence	Can the figures be examined down to account level, with previous year, change and supporting documents in the right place?
Report in the wording of the standards	Does the auditor’s report follow the report examples of the professional body, in the languages needed?
Documents from the client	Can documents be requested with a deadline and incoming items be filed as evidence?
Analysis of the entries	Does the software analyse the entire journal for patterns?
Quality management	Does it support the audit firm’s quality management under ISQM-CH 1?
Hosting and data protection	Where is the data held, how are companies separated, and how is AI used?
Switching without data loss	Do earlier audits remain retrievable after switching, and how does the first year begin?

Audit software or “Revisionssoftware”?

In Swiss law, the statutory audit of the financial statements is called “Revision”: the Code of Obligations distinguishes the ordinary audit (Art. 727 CO) and the limited statutory examination (Art. 727a CO); the audit is performed by the statutory auditor. “Audit” is the international designation for the audit of financial statements, as used for instance by the ISA-CH auditing standards. Audit software for Switzerland is therefore “Revisionssoftware”: it must map the Swiss types of audit, standards and reports, not just an international audit workflow. Whether one speaks of auditing software, an audit tool or “Revisionssoftware” is a matter of language; what matters is what the tool does for the statutory audit. The individual terms are explained on the page Audit, Revision, examination: terms in Switzerland.

What an audit tool in Switzerland must be able to do

1. Types of audit under Swiss law

The software must cover the limited statutory examination under the SER, the ordinary audit and the special audits that the law assigns to the statutory auditor or the licensed audit expert. pruvia: limited statutory examination with an audit programme under the SER; special audits such as incorporation and capital increase audits, capital reduction, interim financial statements in case of over-indebtedness, revaluation, interim dividend, conversion and liquidation with their own audit confirmation. Ordinary audit with risk assessment, ICS existence and control testing, risk-control matrix and comprehensive report to the board of directors. More under limited statutory examination and ordinary audit and ICS.

2. Audit file with a clear workflow

For each engagement and financial year there must be an audit file that is complete from acceptance to the report. pruvia: one file per engagement and year; the status overview on every engagement page shows data import, acceptance, planning, performance, completion and report. Planning, completion and report are approved with initials; approval of the report requires the approved completion. The file can be archived with a timestamp.

3. Traceability: initials, date, log

Who examined and assessed what, and when? pruvia: every audit procedure carries the assessment and initials of the signed-in person. AI suggestions become part of the file only when a person adopts them. A reviewer confirms the review per audit area. The activity log per engagement lists the key steps with time, category and initials and can be downloaded as TXT or CSV.

4. Leadsheets and evidence

The client’s figures must be examinable down to account level, with supporting documents in the right place. pruvia: leadsheets per audit area with reporting year, previous year and change per item and account; you drag documents directly onto an item or account. An audit area can only be closed once all procedures in scope have been assessed; if balances change through a new import, pruvia resets completion and review.

5. Report in the wording of the Swiss standards

The auditor’s report must follow the wording of the professional body, with all variants of the audit opinion and the necessary additions. pruvia: reports based on the report examples of the SER and the text modules of EXPERTsuisse, in German, French, Italian and English; check of the report date; representation letter before delivery; PDF with qualified electronic signature.

6. Documents from the client

Documents and information must be requested and filed traceably. pruvia: request per item with audit area, deadline and reminders via a client portal; incoming items are adopted as evidence into the leadsheet. Details under Document list and client portal.

7. Analysis of the entries

A modern audit tool analyses the journal as a whole. pruvia: 14 rule-based test patterns with criticality, heatmap and risk-based sampling, see Journal entry testing.

8. Quality management of the audit firm

Audit firms must maintain quality management under ISQM-CH 1. pruvia: eight components with evidence from the audit files, monitoring, annual evaluation, as well as persons, licences, continuing education, regulations and insurance, see ISQM-CH 1 in the audit firm.

9. Hosting in Switzerland and data protection

Audit files contain confidential client data. pruvia: data is hosted in Switzerland; each company receives its own, separate database. Sign-in uses a second factor, and data is backed up automatically. AI functions run exclusively in data centres in the EU, identifying details are pseudonymised for text-based AI functions, and the AI can be switched off per company. pruvia is designed for the revised Swiss Data Protection Act. Which functions use AI and which deliberately do not is set out under AI and automation in the audit.

10. Switching without data loss

When changing software, earlier audits must remain retrievable. pruvia: years audited in the legacy system are marked collectively as a transition year, and the old dossiers are filed per engagement and year, see Transition year and prior years.

What the software does not take over

Even the best software is no substitute for an audit opinion. In pruvia, acceptance, materiality, risk assessment, the assessment of each procedure, the evaluation of findings and the audit conclusion remain with the statutory auditor. pruvia calculates, suggests, checks completeness and deadlines, and documents who decided.

Comparison: questions to ask every provider

The ten criteria above concern the functions. Equally important is how a provider deals with data, standards, prices and the switch. The following questions can be put to every provider of audit software in the same way; the last column gives pruvia’s answer so that you can compare.

Question to the provider	Why it matters	pruvia’s answer
1. Where is the data held, and who operates the data centre?	The statutory auditor keeps its findings confidential (Art. 730b para. 2 CO); disclosure of personal data abroad is permitted only under conditions (Art. 16 FADP).	pruvia: hosting in Switzerland.
2. Is each audit firm’s data stored separately?	If all of a provider’s clients sit in one shared database, separation depends solely on the program logic.	pruvia: separate database per company.
3. How do you receive your audit files when the contract ends?	The auditor’s report and working papers must be retained for at least ten years (Art. 730c CO), even after a change of software.	pruvia: audit file as a PDF with evidence or as a ZIP with the signed documents.
4. How are new standards and report templates kept up to date?	The report must follow the current wording of the professional body; templates that each firm maintains itself become outdated.	pruvia: reports based on the report examples of the SER and the text modules of EXPERTsuisse; web application without installation.
5. Where does the software use AI, where does it run, and can it be switched off?	The audit opinion remains with the statutory auditor; data sent to an AI is a disclosure whose location and purpose you must know.	pruvia: AI only in the EU (Zurich endpoint), suggestions enter the file only when adopted, can be switched off per company; see AI and automation.
6. How is the price structured, and what does growth cost?	Prices per user, per engagement or as a flat rate have very different effects as the number of engagements grows.	pruvia: basic licence with ten audit engagements, further engagements in tiers; the price calculator shows the amount for each number of engagements.
7. Can the software be tried out with sample data before purchase?	A workflow with real screens shows more than a presentation.	pruvia: system tour with sample data, without registration.
8. How are existing dossiers and previous-year figures taken over?	The first year needs previous-year figures and a reconciled opening balance sheet; earlier audits must remain retrievable.	pruvia: trial balance import for reporting and previous year, marking as transition year, filing of old dossiers per year.
9. Who answers questions, and with what expertise?	Questions about the software are often questions about the audit; support without knowledge of auditing is then of little help.	pruvia: questions by e-mail to the fastview ag team (fiduciaries and certified auditors); in the application, an assistant answers questions about operating the software.
10. How is access protected and traceable?	Audit files contain confidential data, and the documentation must show who edited what, and when.	pruvia: sign-in with a second factor, activity log per engagement with time and initials.

Get the answers in writing and verify them in the tour or in a demo. Criteria and questions are available as a printable checklist (PDF).

Checklist as a PDF

The ten criteria and the ten questions to the provider on two A4 pages, with space for notes on up to three providers. Suitable for selection in the team or for the conversation with the provider.

Frequently asked questions

Audit software, “Revisionssoftware” or “Prüfsoftware” – do they mean the same thing?

In connection with the audit of financial statements, yes. “Revisionssoftware” and “Prüfsoftware” are the German terms, “audit software” the international one. In general usage, “Prüfsoftware” can also mean software for other kinds of testing, such as technical tests; here the audit of financial statements is meant. In Switzerland, the statutory audit of the financial statements is called “Revision”, divided into the ordinary audit and the limited statutory examination (Art. 727 and 727a CO). “Audit” is the international term for the audit of financial statements. Audit software for Switzerland is software for these types of audit.

What is an audit tool?

Software with which a statutory auditor plans, performs and documents the audit of the financial statements and completes it with the report. In Switzerland it must map the limited statutory examination and the ordinary audit under Swiss standards.

Which audits is pruvia suitable for?

As audit software for the limited statutory examination under the SER, the ordinary audit with ICS audit and comprehensive report to the board of directors, and for special audits such as incorporation, capital increase, capital reduction or interim financial statements in case of over-indebtedness.

How does pruvia make the audit traceable?

Every audit procedure carries an assessment and initials, approvals are given with initials, and an activity log per engagement lists the key steps with time and initials. AI suggestions become part of the file only when a person adopts them.

Where is the data held?

In Switzerland, in a separate database per company. AI functions run exclusively in data centres in the EU and can be switched off per company.

In which languages does pruvia produce reports?

In German, French, Italian and English, based on the report examples of the SER and the text modules of EXPERTsuisse.

Which questions should I ask every provider of audit software?

Beyond the functions: where the data is held and whether it is separated per audit firm, how you receive the audit files when the contract ends, how standards and report templates are kept up to date, where AI is used, how the price rises as the number of engagements grows, whether a tour is possible without a contract, how previous years are taken over, who answers technical questions, and how access is protected and logged.

How long must the statutory auditor retain working papers?

The statutory auditor retains the auditor’s report and the working papers for at least ten years (Art. 730c CO). Audit software must therefore allow the dossiers to be handed over in full, even when changing provider.

Are the ten criteria available as a printable checklist?

Yes, as a PDF with the ten criteria, the ten questions to the provider and space for notes: pruvia.ch/downloads/pruefsoftware-checkliste.pdf.

Try pruvia

The system tour shows pruvia with sample data, without registration. For questions about your audit firm, book an online demo.

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