Chartered accountant Revised audit

Revaudit: The tool at the heart of our Audit approach#

As an auditing firm, Hayot Expertise has chosen Revisaudit Premium to carry out its legal audit and certification of professional accounts missions. This tool structures the entire inspection file, guaranteeing total compliance with professional authorities.

Why does Révisaudit guarantee the quality of our mission?#

1. Comprehensive review cycle: Révisaudit classifies the review of accounts by "Cycles" (Purchases, Sales, Personnel, Treasury, etc.). Each cycle is documented with mandatory legal checkpoints, leaving no room for improvisation.
2. Universal accounting import: The tool sucks in your Accounting Entry Files (FEC) generated by your business software (Sage, Cegid, Pennylane, etc.) and immediately maps them into the review file.
3. Highlighting risks: The software integrates sampling tools and configurable significance thresholds. It automatically highlights abnormal variations in margin or accounting items from one year to the next (Analytical Analysis).

The benefits for our Audit mandates#

The use of Révisaudit is for us the guarantee of impeccable and justified certification of the accounts.

• The traceability of our procedural tests and substance controls is complete.
• The finalization of certification reports (generated via the tool) is accelerated.
• The associated documentation (affirmation letters, summary notes) is centralized digitally, without risk of loss.

Trust an audit team equipped with industry standards.

At Hayot Expertise, our firm in Paris 8, we lean on this solution to read entries faster, document risk areas, and produce reviews that management can actually follow. The aim is not to industrialise the audit blindly. It is to strengthen the quality of the approach and the way conclusions are finally presented. A few principles guide how we use the tool:

• The FEC has to be worked methodically. We look for a useful reading of the entries, not a simple technical import of the file.
• Organising work by cycles makes the review easier. The software helps document the procedures and keep a clear view of the significant areas.
• Reports and conclusions must rest on a solid trail. We use the tool to reinforce the consistency of the engagement file.
• The director gains when the audit becomes more legible. A well-organised mission clarifies the questions, the supporting documents, and the points that deserve attention.

Several elements should be scoped as soon as the file opens, so the field phase runs without scattered requests. We import the FEC, balances, and general ledger, taking current-year and prior-year data to make variation analysis and test targeting reliable. The permanent file and legal records, such as articles of association, minutes, key contracts, and summary notes, are centralised in one place. Where a file has already been started, we reorder the cycles, the lead schedules, and the open items before any detailed review. Finally, working papers, audit points, and conclusions are prepared so they can be re-read faster and explained more clearly to management.

This way of working is most relevant for statutory and contractual audit assignments where the FEC and the documentary organisation are central. It suits SMEs and associations that expect a clear, proportionate review framework. It also serves firms or directors who want an audit that is legible in both its progress and its conclusions, and environments where the quality of the documentation matters as much as the speed of execution.

We begin by collecting the FEC, balances, permanent documents, and business-context elements before any detailed review. We then open the significant cycles, set the working thresholds, and clarify the calendar of document requests sent to the company. When a previous contributor has already started the file, we reuse the schedules already prepared, so we avoid duplicates and blind spots. We then secure the supervision, the closure of open items, and the report-back to the director or the audit committee.

Importing a FEC without a clear audit question adds no real value. A poorly maintained cycle classification makes supervision harder and weakens the working trail. The search for speed must not reduce the depth of review on sensitive areas. Above all, the software does not replace professional judgement on materiality, risk, and the nature of the tests. Used with that judgement, it gives the company a more organised mission, fewer redundant requests, and a sharper close.