Outsourcing Statutory Audit Assignments

Outsource Part of Your Audit Assignments

Horizons Audit & Consulting offers statutory audit outsourcing services to French accounting and audit firms. This service presents significant potential, particularly due to:

• Differences in qualified labour costs between Tunisia and France;

• The quality of accounting and audit education in Tunisia;

• Our teams’ knowledge of French accounting and auditing standards.

Objectives of Our Support

To develop a structured service offering and a distinctive value proposition for French firms wishing to outsource selected statutory or contractual audit procedures to Horizons Audit & Consulting.

Horizons Audit & Consulting’s Value Proposition

Specialisation

An accounting and audit firm with 20 years of experience, specialising in financial auditing, statutory and contractual engagements, IFRS, French standards and related services.

Cultural and Linguistic Proximity

A French-speaking team of qualified professionals trained in French standards (NEP, PCG and ANC regulations) and international standards.

Competitive Pricing

Production cost savings of up to 40% compared with in-house resources in France, while maintaining service quality.

Quality and Compliance

Work performed in accordance with French professional standards, with systematic supervision by a qualified chartered accountant.

Confidentiality and Security

Secure IT systems, systematic non-disclosure agreements (NDAs), access traceability and a GDPR compliance policy.

Responsiveness and Deadlines

Commitment to audit schedules, supported by clear and regular progress reporting.

Operational Flexibility

Ability to mobilise teams quickly during peak workload periods, including annual financial closings, statutory audit engagements and contributions-in-kind audit assignments.

Our Service Offering

1. Types of Audit Procedures Covered

• Preparation of statutory audit files: permanent files and current-year audit files.

• External confirmation procedures: customers, suppliers and banks.

• Consistency checks and analytical review.

• Audit testing by cycle: purchases, sales, inventory and cash.

• Preparation of summary memoranda and audit working papers.

• Preparation of draft statutory auditor reports.

• Review of financial statements: balance sheet, income statement and notes.

2. Working Methodology

• Shared tools: secure cloud access (Drive, SharePoint or a dedicated platform).

• Use of your audit software: Caseware, RevisAudit, MyCompanyFiles, etc.

• Compliance with your audit programmes and work instructions.

• Initial scoping meetings by videoconference and weekly progress reporting.

• Systematic internal quality control before delivery.

3. Collaboration Arrangements

• Services provided per assignment or on a dedicated-resource basis.

• Fixed-fee or time-based pricing, according to your preferences.

• Contractual commitments covering confidentiality, GDPR compliance and deadlines.

• Free trial or pilot assignment available.

Which Firms Can Benefit from Our Services?

Growing Accounting and Audit Firms

Challenge: Shortage of qualified resources during financial closing periods.

Our solution: Flexible outsourcing and rapid scaling of available resources.

Small and Sole-Practitioner Firms

Challenge: Difficulty handling the full range of statutory audit assignments.

Our solution: Technical support and audit files prepared for review.

Regional Audit Networks

Challenge: Profitability pressures and excessive workloads on internal teams.

Our solution: Optimising costs and delivery times without compromising quality.