{"id":190181,"date":"2023-03-30T13:33:26","date_gmt":"2023-03-30T11:33:26","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&p=190181"},"modified":"2025-07-14T15:09:18","modified_gmt":"2025-07-14T13:09:18","slug":"idw-ps-880","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/idw-ps-880\/","title":{"rendered":"IDW PS 880<\/em>"},"content":{"rendered":"
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The Institute of Public Auditors in Germany (IDW e.V.<\/a>) creates auditing standards (In German: Pr\u00fcfungsstandard, abbreviated (PS<\/strong>). As a software audit, the IDW PS 880<\/strong> provides information on whether<\/strong>, for example, the archiving software<\/strong> used complies with the \u201cPrinciples of proper management and archiving of books, records, and documents in electronic form\u201d (GoBD<\/strong>).<\/p>\n\n\n\n

The IDW auditing standard PS 880 is just one of many standards that IDW is responsible for (see here<\/a>). But the institute\u2019s work extends beyond auditing standards. IDW designates its publications with the general term \u201cpronouncements.\u201d An overview of the different types of IDW pronouncements can be found here<\/a>. These standards are developed in cooperation between IDW, auditors, and software vendors.<\/p>\n\n\n\n

As you are certainly aware, GoBD compliance by the software used is a key requirement for accounting. This is precisely where the topic of audit-proof \u201carchiving<\/a>\u201d has a central role to play. Let\u2019s break the concept down in detail.<\/p>\n\n\n\n

IDW PS 880<\/em> as attestation of the GoBD<\/em> conformity of software products<\/h2>\n\n\n\n

IDW PS 880 was published in 2010 and provides a comprehensive methodology for auditing software products. It enables auditors to evaluate the usability of the software according to defined criteria (especially according to GoBD criteria) and to confirm this for the archiving software by means of a certificate.<\/p>\n\n\n\n

Compliance with the GoBD principles is now required by the tax authorities in Germany. Keeping archiving procedures GoBD-compliant is therefore one of the mandatory duties<\/strong> of taxable companies and organizations of all sizes and industries. Non-compliance may result in penalties and fines<\/strong>. PS 880 provides companies and auditors with a comprehensive and generally accepted method for reviewing software to ensure that it meets the GoBD requirements. The resulting certificate verifies the GoBD compliance of the software.<\/p>\n\n\n\n

How does an IDW PS 880<\/em> audit work?<\/h2>\n\n\n\n

The standard includes various audit criteria that determine whether the software product under audit fundamentally ensures proper accounting. The objective of an PS 880 audit of the software system is thus to assess with reasonable certainty whether the accounting-relevant functions of the software components are suitable and, when properly applied, comply with the principles of proper accounting in the use of electronic archiving procedures. In addition, compliance with applicable tax law requirements must also be verified.<\/p>\n\n\n\n

For this purpose, the audited software product is assessed at a company that uses the software. As a rule, the IDW PS 880 audit covers the following areas:<\/p>\n\n\n\n