Résumé:
Financial audit plays a key role in ensuring the transparency and reliability of financial
statements through a rigorous and structured process that mobilizes various substantive
procedures.
The objective of this thesis is to identify and analyze the substantive procedures
implemented by the EY audit team as part of the process of certifying the financial statements
of a company, with a particular focus on the revenue section.
To achieve this, we adopted a mixed methodology, combining a quantitative approach
(financial ratio calculations, trend analysis) and a qualitative approach (study of applied
procedures, observation of professional judgment). This approach allowed for a detailed
description of the audit process steps, with numerical treatments illustrating both substantive
analytical procedures and tests of details, which then enabled a comparison between these two
types of procedures.
Thanks to our field immersion, we were able to identify the best practices implemented
by EY, while highlighting areas for improvement, particularly through the gradual integration
of artificial intelligence in the execution of substantive procedures.
