CaseWare vs RevisAudit: which tool for the audit and statutory-audit engagement?

Quick answer. RevisAudit (published by Gest On Line) is audit software built by auditors for auditors, which natively embeds the French professional standards (NEP) and automatically builds working files based on the audited entity's size; it highlights accessible pricing. CaseWare dominates digital audit, especially in large firms, with robust traceability and workflows compliant with international standards (ISA), and excels on complex files and groups, at the price of an older interface and a steeper learning curve. Your choice depends on the size of your engagements and your usability requirements.

The statutory auditor's engagement is performed within a standardized framework. The working file documents the procedures, controls and conclusions, in compliance with the homologated French professional standards (NEP). Audit software structures this file, secures traceability and saves time.

Two solutions dominate the French market: CaseWare and RevisAudit. They meet different needs.

RevisAudit (RevisAudit Premium, published by Gest On Line) is software designed specifically for audit firms, with a business logic created by auditors.

• Compliance: natively embeds the French framework and the NEP.
• Working files: built automatically based on the size of the audited entity, to match the proportionality principle of the approach.
• Strengths: NEP compliance at the core of the tool, ease of use for statutory-audit engagements, accessible pricing.
• Limits: less geared to very large multi-entity groups than CaseWare.
• Best for: statutory auditors and audit firms, especially for small and medium-entity engagements.

CaseWare is a long-standing reference in digital audit, especially in large firms.

• Coverage: pre-configured workflows compliant with international standards (ISA) and an NEP-compliant approach developed for the French market (CaseWare France).
• Full cycle: from planning to the final report, with structured logic and robust traceability.
• Strengths: excels on complex files and multi-entity groups, reference-grade traceability.
• Limits: an older interface and a steeper learning curve; positioned more for large firms.
• Best for: audit firms handling complex files, groups or large volumes.

• Statutory-audit firm focused on SMEs and mid-market: RevisAudit, with native NEP compliance and simplicity, covers most engagements.
• Firm auditing groups or complex multi-entity files: CaseWare brings the expected power and traceability.
• Small entities and lighter engagements: also consider profession tools such as the CNCC's small-entity pack, suited to small-entity audits.
• Firm mindful of onboarding: RevisAudit, with its usability, reduces staff training time.

1. NEP compliance above all#

The tool must ensure your file's compliance with the homologated professional standards (NEP). Check framework updates and the consistency of work programs with the doctrine of the CNCC (the French national institute of statutory auditors).

2. Proportionality of the approach#

The audit approach adapts to the entity's size and risk. A tool that builds the file by entity size (RevisAudit) eases this proportionality; on groups, CaseWare's structuring is fully justified.

3. Thresholds and auditor appointment#

Recall that appointing a statutory auditor is mandatory above two of the three thresholds (balance-sheet total, turnover and headcount) set by law (the PACTE law). The tool has no bearing on this obligation, but supports the engagement once the auditor is appointed.

4. Data, confidentiality and traceability#

The audit file contains sensitive information. Check hosting, security, access traceability and retention. The auditor's professional secrecy requires strong vigilance over confidentiality.

In our own statutory-audit engagements, the line is clear: SME and mid-market files call for simplicity, while group files require structuring and traceability. The choice between CaseWare and RevisAudit first reflects the type of your engagements. A firm whose mandates mainly involve SMEs and mid-market companies will find in RevisAudit native NEP compliance and fast onboarding that smooth staff's daily work. A firm exposed to groups, consolidations or large files will appreciate CaseWare's power and traceability, accepting a more demanding interface.

As a statutory auditor, we recall that the tool does not perform the audit: it structures the file and secures traceability, but the engagement's quality lies in the approach, professional judgment and respect for the NEP. Test the solution on a representative engagement before rolling it out.

Hayot Expertise advice. Map your mandates: mostly SMEs and mid-market, or groups and complex files? For the former, RevisAudit offers native NEP compliance, simple usability and an accessible cost. For the latter, CaseWare brings the expected power on large files. In all cases, check NEP framework updates, data security and traceability, and train your staff before deploying broadly.