View
243
Download
0
Category
Preview:
Citation preview
8/13/2019 Les Normes Du CAC
1/24
CCOFI " site officiel: www.ccofi-uv.org
"JEUDI 22 SEPTEMBRE 2011
LES NORMES INTERNATIONALES IFAC (Normes ISA) DANS LADEMARCHE DAUDIT OU DE COMMISSARIAT AUX COMPTES
MISSION DAUDIT
Objectifs et principes gnraux en matire daudit dtats financiers (ISA 200 et ISA 220
260) et Termes de laudit (ISA 210)
Phase 1 : Planification de la mission daudit financier (ISA 300)
Phase 2 : Connaissance de lentit et de son environnement y compris de son contrle interne et
valuation des risques danomalies significatives (ISA 315) et
Phase 3 : Mise en uvre des procdures daudit pour couvrir les risques valus (ISA 330)
Phase 4 : Obtention et valuation du caractre probant des lments collects (ISA
500 et ISA 501 620)
Phase 5 : Synthse et rapports (ISA 700 et ISA 701 800)
EMPLE : ETAPES DE LA PHASE 1
Prise de connaissance de lentit et de son environnement
Prise de connaissance des lments de contrle interne pertinents pour laudit
Evaluation du risque danomalies significatives dans les comptes au niveau des
comptes pris dans leur ensemble et au niveau des assertions
Echanges dinformations au seinde lquipe daudit
Communications avec les personnes constituant le Gouvernement dentreprise
Documentation des travaux
Plan de mission
DOCUMENTS DECOULANT DES PHASES
http://ccofi-cesag.blogspot.com/http://ccofi-cesag.blogspot.com/http://ccofi-cesag.blogspot.com/http://ccofi-cesag.blogspot.com/8/13/2019 Les Normes Du CAC
2/24
Lettre de mission Principes de base
Synthse de lvaluation des risques et Plan de mission Phase 2
Programmes de travail Phase 3
Note de synthse de la mission Phase 5
Rapports daudit Phase 5
8/13/2019 Les Normes Du CAC
3/24
AUDIT PAR LAPPROCHE PAR LES RISQUES
Les dirigeants de lentreprise sont responsables de lidentification desrisques
dentrepriseet de leur couverture.
Le risque quune opinion exprime pour un auditeur soit inapproprie sappelle risque
dauditet lassurance raisonnableest obtenue lorsque lauditeur a rduit le risque
daudit un niveau acceptable.
La rduction du risque daudit seffectue en identifiant et en mettant en uvre des
procdures dauditpour collecter des lments avec un caractre probantsuffisant
et appropri permettant de tirer des conclusions raisonnables base duneopiniondaudit.
Le risque daudit est la conjonction du risque que les tats financiers comprennent des
erreurs ou omissions significatives (risques danomalies significatives) et le risque
que les procdures mises en uvre par lauditeur ne permettent pas de les dtecter
(risque de dtection).
Lauditeur met en uvre des procdures pour valuer les risques derreurs oudomissions (ISA 315) et met en uvre des procdures daudit bases sur cette
valuation (ISA 330).
Le processus daudit met en uvre unjugement professionneldans la dfinition de
lapproche daudit travers la recherche des anomalies significatives et dans lexcution
des procdures daudit en couverture des risques valus et ce en vue dobtenir des
lments probants suffisants et appropris.
Lauditeur est responsable desanomalies significatives.
Le caractre significatifdes omissions identifies au niveau individuel des assertions
par groupes de comptes ou par cycles et du type dinformation fournir et au niveau
global des tats financiers est apprci au niveau de lentit ou des tats financiers
dans leur ensemble.
Le risque daudit et le seuil de signification sont lis
8/13/2019 Les Normes Du CAC
4/24
Les risques danomalies significatives au niveau global des tats financiers sont
des risques influence globale affectant potentiellement plusieurs assertions. Les
risques de cette nature se rapportent gnralement lenvironnement de contrle ou
dautres facteurs comme la dgradation des conditions conomiques du secteur, du
pays ou de la rgion.
Ces risques ne sont pas rattacher des assertions au niveau des groupes de comptes
ou du cycle et les informations fournir.
Lattitude de lauditeur face ces risques derreurs ou domissions requiert un personnel
disposant de connaissances, doutils et de capacits appropris et mme
ventuellement des experts.
Lauditeur devra galement prendre en considrationles risques derreurs au niveau
des groupes de comptes, des cycles et des informations fournirqui leur sont
associes. Cette prise en considration permet la dtermination de la nature, du dlai et
de ltendue des procdures daudit mettre en uvre au niveau des assertions.
Lauditeur recherchera obtenir les lments probants ce niveau qui lui permettront
la fin de son audit dexprimer une opinion sur les tats financiers dans leur ensemble et
un niveau de risque daudit acceptable.
Le risque danomalies significatives au niveau des assertions comprend deuxcomposantes :
le risque inhrent: cest la possibilit quune assertion retenue comporte une anomalie
qui peut tre significative isolment ou cumule dautres erreurs ou omissions pour
dautres assertions nonobstant les contrles internes existants. Ce risque dpend de la
nature des comptes (avec calculs complexes, estimations comptables, circonstances
externes augmentant les risques dentreprises comme le dveloppement technologique,
linsuffisance du fonds de roulement ou une industrie en rcession caractrise par un
nombre important de dfaillances dentreprises).
Le risque de contrle: cest la possibilit quune assertion comporte une anomalie
significative ; isolment ou cumule dautres erreurs ou omission non identifie, ou non
dtecte et non corrige temps par le systme de contrle interne de lentreprise. Ce
risque est fonction du caractre effectif et oprationnel du contrle interne.
Les risque inhrent et risque de contrle sont des risques de lentreprise et sont donc
indpendant de laudit des tats financiers.
8/13/2019 Les Normes Du CAC
5/24
Lauditeur devra valuer le risque danomalie significative au niveau de lassertion
comme base des procdures daudit bien que cette valuation soit un jugement et non
une mesure prcise du risque.
Si cette valuation du risque comprend une attente de leffectivit des contrles,
lauditeur doit effectuer des tests de contrle pour justifier son valuation du risque.
Les normes ne font pas sparment rfrence au risque inhrent et au risque de
contrle mais plutt une valuation combine des risques danomalies
significatives. Toutefois lauditeur devra faire une valuation spare ou combine de
ces 2 catgories de risques en fonction des techniques, de la mthodologie et des
pratiques daudit. Cette valuation pourra tre faite en termes quantitatifs (%) ou non
quantitatifs.
Le risque de dtectionest le risque que lauditeur ne dtecte pas une anomalie qui
existe dans une assertion et qui est significative individuellement ou associe dautres
erreurs ou omission.
Ce risque est fonction de leffectivit des procdures daudit.
Ce risque ne peut tre rduit zro en raison de :
des techniques de sondages
la mise en uvre dune procdure daudit inapproprie ou une mauvaise applicationdune procdure daudit approprie
la mauvaise interprtation des rsultats dune procdure daudit ou dun audit.
Il est couvert gnralement par :
une planification de la mission
laffectation dun personnel appropri la mission
lapplication dun scepticisme professionnel et dun esprit critiue
dune supervision et revue des travaux daudit.
Il est li la nature, aux dlais et ltendue des procdures daudit dfinies par
lauditeur pour rduire le risque daudit un niveau acceptable.
Pour un risque danomalie significative lev, le risque de dtection admis doit tre faible
et inversement.
8/13/2019 Les Normes Du CAC
6/24
La prparation et la correcte prsentation des tats financiers en conformit avec le
cadre conceptuel des tats financiers (Normes internationales ou nationales) sont de la
responsabilit des dirigeants de lentreprise, sous la supervision de ceux qui sont en
charge de la gouvernance de lentreprise.
Laudit des tats financiers ne dgage pas la responsabilit des dirigeants ou de celle de
ceux qui sont en charge de la gouvernance.
8/13/2019 Les Normes Du CAC
7/24
ELEMENTS A PRENDRE EN CONSIDERATION DANS LE PLAN DE MISSION
Les aspects que le commissaire aux comptes prend en compte pour laborer son plan
de mission concernent notamment :1. La connais sance gnral e d e l 'en ti t
Facteurs conomiques et les caractristiques du secteur ayant une incidence surl'activit de l'entit.
Principales caractristiques de l'entit : son secteur d'activit, ses rsultats financiers etses obligations de communication d'informations financires, ainsi que les changementsintervenus depuis la dernire mission.
Niveau gnral de comptence de la direction.
2. La comp rhen sio n des sy stmes comptab le et de cont rle inter ne
Politiques d'arrt des comptes adoptes par l'entit et leurs modifications.
Effets de nouveaux principes comptables ou de nouvelles normes d'audit.
Connaissance d'ensemble par le commissaire aux comptes des systmes comptable etde contrle interne, ainsi que l'importance susceptible d'tre donne aux tests deprocdures par rapport aux contrles substantifs.
3. Le r isqu e d'audit et le seui l de sign i f icat ion
Evaluation prvisible du risque inhrent et du risque li au contrle et l'identification desprincipales zones de risques.
Dtermination de seuils de signification pour les besoins de l'audit.
Possibilit d'anomalies significatives, compte tenu de l'exprience acquise au cours desexercices prcdents.
Identification de procdures comptables complexes, notamment celles impliquant des
estimations comptables.4. La natu re, le calend rier et l'tendue des pr ocdu res d 'aud it
Changement possible dans l'importance accorde tel ou tel aspect de la mission.
Incidences de l'informatique sur l'audit.
Travaux raliss par l'audit interne et les consquences attendues sur les procduresd'audit.
5. La coo rdinat ion, la direct ion, la supervis ion et la revue de la mission
Intervention d'autres professionnels chargs du contrle des comptes au sein, parexemple, de succursales ou de divisions.
Coordination avec les commissaires aux comptes des filiales ou de la socit mre.
Recours des experts.
Nombre de sites.
Besoins en personnel.
6. Autres aspects
Possibilit de remise en cause de l'hypothse de continuit de l'exploitation.
Faits ncessitant une attention particulire, par exemple l'existence de parties lies.
Termes de la mission et obligations lgales (vrifications spcifiques, oprations etvnements intervenus dans l'entit au cours de l'exercice, etc.).
Type et calendrier des rapports, ainsi que des autres communications avec les organescomptents, prvus dans le cadre de la mission.
8/13/2019 Les Normes Du CAC
8/24
CONNAISSANCE GNRALE DE L'ENTIT ET DE SON SECTEURD'ACTIVIT
NORMES CNCCListe indicative de points considrerLa liste ci-aprs couvre un grand nombre de domaines. Toutefois, toutes les missions nesont pas concernes par chacun de ces domaines et cette liste n'est pasncessairement exhaustive.
1. Facteu rs conomiques gnraux :
Niveau gnral d'activit conomique (par exemple : rcession, croissance).
Taux d'intrt et facilit d'accs au crdit.
Inflation.
Politiques gouvernementales :
o montaires,
o fiscales (fiscalit des entreprises et autres),
o subventions (par exemple : programmes d'aide gouvernementale),
o droits de douane et barrires douanires.
change et contrle des changes.
2. Sec teu r d 'acti vi t- lments im po rtan ts ayan t u ne in ci den ce su r l es act iv its d el'ent it
March et concurrence.
Activit cyclique ou saisonnire.
Innovations technologiques concernant les produits.
Risque commercial (par exemple : technologie de pointe, activit tributaire duphnomne de mode, vulnrabilit la concurrence).
Activit en dclin ou en expansion.
Conditions dfavorables (par exemple : baisse de la demande, surproduction, guerredes prix).
Ratios cls et statistiques d'exploitation.
Pratiques comptables particulires et problmes sous-jacents.
Exigences et problmes en matire d'environnement.
Cadre rglementaire.
Approvisionnement nergtique et cot de l'nergie.
Pratiques homognes ou diversifies (concernant, par exemple : les contrats ou la
dure du travail, les modes de financement ou les principes comptables).3. L'ent it
Direction et dtention du capital
ructure de l'entit - familiale, cote, publique, para-publique (changements rcents ou prvus).
opritaires ultimes et parties lies (locales, trangres, rputation
mmerciale et exprience).
ructure du capital (changements rcents ou prvus).
ganigramme.
bjectifs, philosophie et politiques stratgiques de la direction.
quisitions, fusions ou abandon d'activits (rcents ou prvus).
urces et modes de financement (actuels, historiques).onseil d'administration / Directoire :
8/13/2019 Les Normes Du CAC
9/24
o composition,
o rputation et exprience des membres,
o indpendance par rapport la direction et contrle sur cette dernire,
o frquence des runions,
o existence d'un comit d'audit et tendue de ses comptences,
o existence d'un code d'thique au sein de l'entit,
o rotation des conseillers (avocats par exemple)
ction oprationnelle :
o exprience et rputation,
o rotation,
o principaux responsables financiers et leur statut dans l'entit,
o effectifs du service comptable,
o importance des primes et des incitations financires dans la rmunration (par exemple :
participation aux rsultats, stock options),
o utilisation de prvisions et de budgets,
o pressions sur les dirigeants (direction domine par une seule personne, soutien du coursde l'action, dlais draisonnables pour l'annonce des rsultats),
o systmes d'information de gestion.
'audit interne (existence, qualit).
Attitude des dirigeants vis--vis de l'environnement gnral de contrle interne.
2) Activit de l'entit - produits, marchs, fournisseurs, dpenses, oprations
Nature des activits (par exemple : fabricant, grossiste, services financiers,import/export, etc.).
Emplacement des sites de production, entrepts, bureaux.
Conditions d'emploi (par sites, ressources, niveaux de salaires, conventions collectives,
plans de retraite, rglementations gouvernementales, etc.). Produits ou services et marchs (par exemple : principaux clients et contrats, conditions
de paiement, marges bnficiaires, part de march, concurrents, exportation, politiquede prix, rputation des produits, garantie, carnet de commandes, tendances, stratgie etobjectifs de marketing, processus de production, etc.).
Principaux fournisseurs de biens et services (contrats long terme, stabilit del'approvisionnement, conditions de paiement, importations, mthodes de livraison tellesque le " juste temps ").
Stocks (localisation, niveau).
Franchises, licences, brevets.
Postes de dpenses importants.
Recherche et dveloppement.
Actifs, dettes et oprations libells en devise trangre (par devise), oprations decouverture.
Textes lgaux et rglementaires ayant une incidence significative sur l'entit.
Systmes d'informations de gestion (actuels et changements prvus).
Endettement (existence de clauses restrictives et limitatives).
3. Rsultats financiers - facteurs affectant la situation financire et la rentabilit del'entit
Ratios cls et statistiques d'exploitation.
Tendances.
4. Communication financire - facteurs externes influenant la direction lors de
l'tablissement des comptes5. Lgislation
8/13/2019 Les Normes Du CAC
10/24
Cadre rglementaire et obligations.
Fiscalit.
Communication d'informations spcifiques l'entit.
Rapports obligatoires sur l'information publie.
Utilisateurs des comptes.
8/13/2019 Les Normes Du CAC
11/24
CONNAISSANCE GNRALE DE L'ENTIT ET DE SON SECTEURD'ACTIVIT
NORMES IFAC
Pour la prise de connaissance gnrale de lentit et de son environnement les
domaines prendre en considration sont :
Secteur dactivit, Rglementation et autres factures externes y compris le rfrentiel
comptable applicable
Caractristiques de lentit
Objectifs de lentit et ses stratgies
Mesure et analyse des indicateurs de performance KPIs Elments de contrle interne pertinents pour laudit
APPENDIX 1: UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT
This appendix provides additional guidance on matters the auditor may consider whenobtaining an understanding of the industry, regulatory, and other external factors that affectthe entity, including the applicable financial reporting framework; the nature of the entity;objectives and strategies and related business risks; and measurement and review of theentitys financial performance. The examples provided cover a broad range of mattersapplicable to many engagements; however, not all matters are relevant to everyengagement and the list of examples is not necessarily complete. Additional guidance oninternal control is contained in Appendix 2.
INDUSTRY, REGULATORY
AND OTHER EXTERNAL FACTORS, INCLUDING THEAPPLICABLEFINANCIAL REPORTING FRAMEWO
RK.
Examples of matters an auditor may consider include the following:
Industry conditions
- The market and competition, including demand, capacity, and price competitioncyclical or seasonal
activity
- Product technology relating to the entitys products - - Energy supply and cost
Regulatory environment
Accounting principles and industry specific practices
Regulatory framework for a regulated industry
Legislation and regulation that significantly affect the entitys operations
regulatory requirements
direct supervisory activities
Taxation (corporate and other) Government policies currently affecting the conduct of the entitys business
8/13/2019 Les Normes Du CAC
12/24
monetary, including foreign exchange controls
fiscal
financial incentives (for example, government aid programs)
tariffs, trade restrictions
Environmental requirements affecting the industry and the entitys business
Other external factors currently affecting the entitys businessGeneral level of economic
activity (for example, recession, growth)Interest rates and availability of financing
Inflation, currency revaluation
NATURE OF THE ENTITY
Examples of matters an auditor may consider include the following:
Business Operations: Nature of revenue sources (for example, manufacturer, wholesaler, banking,insurance or other financial services, import/export trading, utility, transportation andtechnology products and services)
Products or services and markets (for example, major customers and contracts, terms ofpayment, profit margins, market share, competitors, exports, pricing policies, reputation ofproducts, warranties, order book, trends, marketing strategy and objectives, manufacturingprocesses)
Conduct of operations (for example, stages and methods of production, businesssegments, delivery or products and services, details of declining or expanding operations)
Alliances, joint ventures, and outsourcing activities
Involvement in E-commerce, including Internet sales and marketing activities
Geographic dispersion and industry segmentation
Location of production facilities, warehouses, and offices
Key customers
Important suppliers of goods and services (for example, long-term contracts, stabilityof supply, terms of payment, imports, methods of delivery such as just-in-time)
Employment (for example, by location, supply, wage levels, union contracts, pension
and other post employment benefits, stock option or incentive bonus arrangements,andgovernment regulation related to employment matters)
Research and development activities and expenditures
Transactions with related parties
Investments:
Acquisitions, mergers or disposals of business activities (planned or recently executed)
Investments and dispositions of securities and loans
Capital investment activities, including investments in plant and equipment and
technology, and any recent or planned changes
8/13/2019 Les Normes Du CAC
13/24
Investments in non-consolidated entities, including partnerships, joint ventures andspecialpurpose entities
Financing:
Group structuremajor subsidiaries and associated entities, including consolidated andnonconsolidated structures
Debt structure, including covenants, restrictions, guarantees, and off-balance-sheet financing
arrangements
Leasing of property, plant or equipment for use in the business
Beneficial owners (local, foreign, business reputation and experience)
Related parties
Use of derivative financial instruments
Financial Reporting:
Accounting principles and industry specific practices
Revenue recognition practices
Accounting for fair values
Inventories (for example, locations, quantities)
Foreign currency assets, liabilities and transactions
Industry-specific significant categories (for example, loans and investments for banks,
accounts receivable and inventory for manufacturers, research and development for
pharmaceuticals)
Accounting for unusual or complex transactions including those in controversial or
emergingareas (for example, accounting for stock-based compensation)
Financial statement presentation and disclosureOBJECTIVES AND STRATEGIES AND RELATED BUSINESS RISKS
Examples of matters an auditor may consider include:
Existence of objectives (i.e., how the entity addresses industry, regulatory and otherexternal factors) relating to, for example, the following:
Industry developments (a potential related business risk might be, for example, that theentitydoes not have the personnel or expertise to deal with the changes in the industry)
New products and services (a potential related business risk might be, for example, that there isincreased product liability)
Expansion of the business (a potential related business risk might be, for example, that thedemand has not been accurately estimated)
New accounting requirements (a potential related business risk might be, forexample,incomplete or improper implementation, or increased costs)
8/13/2019 Les Normes Du CAC
14/24
Regulatory requirements (a potential related business risk might be, for example, that there isincreased legal exposure)
be, for example, the loss of financing due to the entitys inability to meet requirements) Use of IT (a potential related business risk might be, for example, that systems and
processes are compatible)
Effects of implementing a strategy, particularly any effects that will lead to new accountingrequirements (a potential related business risk might be, for example, incomplete orimproper implementation)MEASUREMENT AND REVIEW OF THE ENTITY'S FINANCIAL PERFORMANCE
Examples of matters an auditor may consider include:
Key ratios and operating statistics
Key performance indicators
Employee performance measures and incentive compensation policies
Trends
Use of forecasts, budgets and variance analysis
Analyst reports and credit rating reports
Competitor analysis
Period-on-period financial performance (revenue growth, profitability, leverage)
CONNAISSANCE DE LENTITE ET DE SON ENVIRONNEMENT ET EVALUATION
DES RISQUES DANOMALIES SIGNIFICATIVES
La comprhension du systme de contrle interne permet lauditeur didentifier le type
danomalies potentielles, de prendre en considration les facteurs qui affectent les
risques derreurs ou danomalies et de dterminer la nature, le calendrier et ltendue
des procdures daudit.
Les objectifs du contrle interne cest de permettre aux dirigeants de sassurer que les
instructions sont suivi pour atteindre les object ifs defficacit oprationnelle, les objectifs
de reporting financier ou de fiabilit des tats financiers et les objectifs de conformit aux
lois et rglements.
Le dispositif de contrle interne relatif lobjectif de fiabilit des rapports ou tats
financiers est celui qui est pris en compte par le CAC ou lAuditeur.
8/13/2019 Les Normes Du CAC
15/24
CADRE DE REFERENCE POUR LE CONTROLE INTERNE PAR LE COMITE DE
PLACE DE LAMF
COMPOSANTES DU CONTROLE INTERNE DECRITES A LANNEXE 2 ISA 315.
Appendix 2: Internal Control Components
1. As set out in paragraph 43 and described in paragraphs 67 to 98, internal control consists ofthe following components:
(a) The contro l environment;
(b) The entitys risk assessment process;(c) The information system, inclu ding the related busin ess proc esses, relevant to
f inancial report ing, and commun ication;
(d) Control act ivit ies; and
(e) Monitorin g of con trols.
This appendix further explains the above components as they relate to a financialstatement audit.CONTROL ENVIRONMENT
2. The control environment includes the attitudes, awareness, and actions of managementand those charged with governance concerning the entitys internal control and its
importance in the entity. The control environment also includes the governance andmanagement functionsand sets the tone of an organization, influencing the controlconsciousness of its people. It is the foundation for effective internal control, providingdiscipline and structure.
3. The control environment encompasses the following elements:(a) Communication and enforcement of integrity and ethical values. The effectiveness of controls
cannot rise above the integrity and ethical values of the people who create, administer,and monitor them. Integrity and ethical values are essential elements of the controlenvironment which influence the effectiveness of the design, administration, andmonitoring of other components of internal control. Integrity and ethical behavior are theproduct of the entity's ethical and behavioral standards, how they are communicated, andhow they are reinforced in practice. They include management's actions to remove orreduce incentives and temptations that might prompt personnel to engage in dishonest,illegal, or unethical acts. They also include the communication of entity values andbehavioral standards to personnel through policy statements and codes of conduct and byexample.
(b) Commitment to competence. Competence is the knowledge and skills necessary toaccomplish tasks that define the individual's job. Commitment to competence includesmanagement's consideration of the competence levels for particular jobs and howthose levels translate into requisite skills and knowledge.
(c) Participation by those charged with governance.An entity's control consciousness isinfluenced significantly by those charged with governance. Attributes of those charged with
governance include independence from management, their experience and stature, theextent of their involvement and scrutiny of activities, the appropriateness of their actions,
8/13/2019 Les Normes Du CAC
16/24
the information they receive, the degree to which difficult questions are raised and pursuedwith management and their interaction with internal and external auditors. The importanceof responsibilities of those charged with governance is recognized in codes of practice andother regulations or guidance produced for the benefit of those charged with governance.Other responsibilities of those charged with governance include oversight of the design
and effective operation of whistle blower procedures and the process for reviewing theeffectiveness of the entitys internal control.
(d) Management's philosophy and operating style. Management's philosophy and operatingstyle encompass a broad range of characteristics. Such characteristics may include thefollowing: management's approach to taking and monitoring business risks; management'sattitudes and actions toward financial reporting (conservative or aggressive selection fromavailable alternative accounting principles, and conscientiousness and conservatism withwhich accounting estimates are developed); and management's attitudes towardinformation processing and accounting functions and personnel.(e) Organizational structure.An entity's organizational structure provides the frameworkwithin which its activities for achieving entity-wide objectives are planned, executed,
controlled, and reviewed. Establishing a relevant organizational structure includesconsidering key areas of authority and responsibility and appropriate lines of reporting. Anentity develops an organizational structure suited to its needs. The appropriateness of anentity's organizational structure depends, in part, on its size and the nature of its activities.
(f) Assignment of authority and responsibility. This factor includes how authority and responsibilityfor operating activities are assigned and how reporting relationships and authorizationhierarchies are established. It also includes policies relating to appropriatebusiness practices,knowledge and experience of key personnel, and resources providedfor carrying out duties.In addition, it includes policies and communications directed atensuring that all personnelunderstand the entity's objectives, know how their individualactions interrelate and contributeto those objectives, and recognize how and for what they will be held accountable.
(g) Human resource policies and practices. Human resource policies and practices relateto recruitment, orientation, training, evaluating, counseling, promoting, compensating,and remedial actions. For example, standards for recruiting the most qualified individualswith emphasis on educational background, prior work experience, past accomplishments,and evidence of integrity and ethical behaviordemonstrate an entity's commitment tocompetent and trustworthy people. Training policies that communicate prospective rolesand responsibilities and include practices such as training schools and seminars illustrateexpected levels of performance and behavior. Promotions driven by periodic performanceappraisals demonstrate the entity's commitment to the advancement of qualified personnelto higher levels of responsibility.
Applicat ion to Small Entit ies
4. Small entities may implement the control environment elements differently than largerentities. For example, small entities might not have a written code of conduct but, instead,develop a culture that emphasizes the importance of integrity and ethical behavior throughoral communication and by management example. Similarly, those charged withgovernance in small entities may not include an independent or outside member.
ENTITYSRISK ASSESSMENT PROCESS
5. An entity's risk assessment process is its process for identifying and responding to business risks
and the results thereof. For financial reporting purposes, the entitys risk assessment processincludes how management identifies risks relevant to the preparation of financial statements
8/13/2019 Les Normes Du CAC
17/24
that give a true and fair view (or are presented fairly, in all material respects) in accordance withthe entitys applicable financial reporting framework, estimates their significance, assesses thelikelihood of their occurrence, and decides upon actions to manage them. For example, theentitys risk assessment process may address how the entity considers the possibility ofunrecorded transactions or identifies and analyzes significant estimates recorded in the
financial statements. Risks relevant to reliable financial reporting also relate to specificevents or transactions.6. Risks relevant to financial reporting include external and internal events and circumstances
that may occur and adversely affect an entity's ability to initiate, record, process, andreportfinancial data consistent with the assertions of management in the financialstatements. Once risks are identified, management considers their significance, thelikelihood of theiroccurrence, and how they should be managed. Management may initiateplans, programs, oractions to address specific risks or it may decide to accept a riskbecause of cost or otherconsiderations. Risks can arise or change due to circumstances suchas the following:
Changes in operating environment. Changes in the regulatory or operating environmentcan result in changes in competitive pressures and significantly different risks.
New personnel. New personnel may have a different focus on or understanding of internalcontrol.
New or revamped information systems. Significant and rapid changes in informationsystemscan change the risk relating to internal control.
Rapid growth. Significant and rapid expansion of operations can strain controls andincrease the risk of a breakdown in controls.
New technology. Incorporating new technologies into production processes orinformationsystems may change the risk associated with internal control.
New business models, products, or activities. Entering into business areas or transactionswith which an entity has little experience may introduce new risks associated with internal
control. Corporate restructurings. Restructurings may be accompanied by staff reductions andchanges in supervision and segregation of duties that may change the risk associated withinternal control.
Expanded foreign operations. The expansion or acquisition of foreign operations carriesnew and often unique risks that may affect internal control, for example,additional orchanged risks from foreign currency transactions.
New accounting pronouncements. Adoption of new accounting principles or
changing accounting principles may affect risks in preparing financial statements.
Applicat ion to Small Entit ies
7. The basic concepts of the entitys risk assessment process are relevant to every entity,regardless of size, but the risk assessment process is likely to be less formal and lessstructured in small entities than in larger ones. All entities should have established financialreporting objectives, but they may be recognized implicitly rather than explicitly in smallentities. Management may be aware of risks related to these objectives without the use ofaformal process but through direct personal involvement with employees and outside parties.
8/13/2019 Les Normes Du CAC
18/24
INFORMATION SYSTEM, INCLUDINGTHE RELATED BUSINESS PROCESSES, RELEVANT TOFINANCIALREPORTING, AND COMMUNICATION
8. An information system consists of infrastructure (physical and hardware components),
software, people, procedures, and data. Infrastructure and software will be absent, or haveless significance, in systems that are exclusively or primarily manual. Manyinformationsystems make extensive use of information technology (IT).
9. The information system relevant to financial reporting objectives, which includes thefinancial reporting system, consists of the procedures and records established to initiate,record, process, and report entity transactions (as well as events and conditions) and tomaintain accountability for the related assets, liabilities, and equity. Transactions may beinitiated manually or automatically by programmed procedures. Recording includesidentifying and capturing the relevant information for transactions or events. Processingincludes functions such as edit and validation, calculation, measurement, valuation,summarization, and reconciliation, whether performed by automated or manual
procedures. Reporting relates to the preparation of financial reports as well as otherinformation, in electronic or printed format, that the entity uses in measuring and reviewingthe entitys financial performance and in other functions. The quality of system-generatedinformation affects management's ability to make appropriate decisions in managing andcontrolling the entity's activities and to prepare reliable financial reports.
10. Accordingly, an information system encompasses methods and records that:
Identify and record all valid transactions.
Describe on a timely basis the transactions in sufficient detail to permit properclassificationof transactions for financial reporting.
Measure the value of transactions in a manner that permits recording their propermonetary value in the financial statements.
Determine the time period in which transactions occurred to permit recording oftransactions in the proper accounting period.
Present properly the transactions and related disclosures in the financial statements.11. Communication involves providing an understanding of individual roles andresponsibilities pertaining to internal control over financial reporting. It includes the extentto which personnel understand how their activities in the financial reporting informationsystem relate to the work of others and the means of reporting exceptions to anappropriate higher level within the entity. Open communications channels help ensure thatexceptions are reported and acted on.
12. Communication takes such forms as policy manuals, accounting and financial reporting
manuals, and memoranda. Communication also can be made electronically, orally, andthrough the actions of management.
Applicat ion to Small Entit ies
13. Information systems and related business processes relevant to financial reporting insmall entities are likely to be less formal than in larger entities, but their role is just assignificant. Small entities with active management involvement may not need extensivedescriptions of accounting procedures, sophisticated accounting records, or writtenpolicies. Communication may be less formal and easier to achieve in a small entity than in
a larger entity due to the small entitys size and fewer levels as well as management'sgreater visibility and availability.
8/13/2019 Les Normes Du CAC
19/24
CONTROL ACTIVITIES
14. Control activities are the policies and procedures that help ensure that managementdirectives are carried out, for example, that necessary actions are taken to address risksthat threaten the achievement of the entity's objectives. Control activities, whether within IT
or manual systems, have various objectives and are applied at various organizational andfunctional levels.15. Generally, control activities that may be relevant to an audit may be categorized as policies
and procedures that pertain to the following:
Performance reviews. These control activities include reviews and analyses of actualperformance versus budgets, forecasts, and prior period performance; relating differentsets of dataoperating or financialto one another, together with analyses of therelationships and investigative and corrective actions; comparing internal data with externalsources of information; and review of functional or activity performance, suchas a bank'sconsumer loan manager's review of reports by branch, region, and loan typefor loanapprovals and collections.
Information processing.A variety of controls are performed to check accuracy,completeness, and authorization of transactions. The two broad groupings of informationsystems control activities are application controls and general IT-controls. Applicationcontrols apply to the processing of individual applications. These controls help ensure thattransactions occurred, are authorized, and are completely and accurately recorded andprocessed. Examples of application controls include checking the arithmetical accuracy ofrecords, maintaining and reviewing accounts and trial balances, automated controls suchas edit checks of input data and numerical sequence checks, and manual follow-up ofexception reports. General IT-controls are polices and procedures that relate to manyapplications and support the effective functioning of application controls by helping toensure the continued proper operation of information systems. General IT-controlscommonly include controls over data center and network operations; system software
acquisition, change and maintenance; access security; and application system acquisition,development, and maintenance. These controls apply to mainframe, miniframe, and end-user environments. Examples of such general ITcontrols are program change controls,controls that restrict access to programs or data, controls over the implementation of newreleases of packaged software applications, and controls over system software that restrictaccess to or monitor the use of system utilities that could change financial data or recordswithout leaving an audit trail.
Physical controls. These activities encompass the physical security of assets, includingadequate safeguards such as secured facilities, over access to assets and records;authorization for access to computer programs and data files; and periodic counting
andcomparison with amounts shown on control records (for example comparing the resultsof cash, security and inventory counts with accounting records). The extent to whichphysical controls intended to prevent theft of assets are relevant to the reliability offinancialstatement preparation, and therefore the audit, depends on circumstances suchas whenassets are highly susceptible to misappropriation. For example, these controls wouldordinarily not be relevant when any inventory losses would be detected pursuantto periodicphysical inspection and recorded in the financial statements. However, if forfinancial reportingpurposes management relies solely on perpetual inventory records,the physical securitycontrols would be relevant to the audit.
Segregation of duties.Assigning different people the responsibilities of authorizingtransactions, recording transactions, and maintaining custody of assets is intended to
reduce the opportunities to allow any person to be in a position to both perpetrate andconceal errors or fraud in the normal course of the auditors duties. Examples of
8/13/2019 Les Normes Du CAC
20/24
segregation of duties include reporting, reviewing and approving reconciliations andapproval and control of documents.
16. Certain control activities may depend on the existence of appropriate higher level policiesestablished by management or those charged with governance. For example,authorization controls may be delegated under established guidelines, such as investment
criteria set by those charged with governance; alternatively, non-routine transactions suchas major acquisitions or divestments may require specific high level approval, including insome cases that of shareholders.
Applicat ion to Small Entit ies
17. The concepts underlying control activities in small entities are likely to be similar to those inlarger entities, but the formality with which they operate varies. Further, small entities mayfind that certain types of control activities are not relevant because of controls applied bymanagement. For example, management's retention of authority for approving credit sales,significant purchases, and draw-downs on lines of credit can provide strong control overthose activities, lessening or removing the need for more detailed control activities. Anappropriate segregation of duties often appears to present difficulties in small entities.Even companies that have only a few employees, however, may be able to assign theirresponsibilities to achieve appropriate segregation or, if that is not possible, tousemanagement oversight of the incompatible activities to achieve control objectives.
MONITORING OF CONTROLS
18. An important management responsibility is to establish and maintain internal control onan ongoing basis. Managements monitoring of controls includes considering whether theyare operating as intended and that they are modified as appropriate for changes in
conditions. Monitoring of controls may include activities such as managements review ofwhether bank reconciliations are being prepared on a timely basis, internal auditorsevaluation of sales personnels compliance with the entitys policies on terms of salescontracts, and legaldepartments oversight of compliance with the entitys ethical or businesspractice policies.19. Monitoring of controls is a process to assess the quality of internal control performanceover time. It involves assessing the design and operation of controls on a timely basis andtaking necessary corrective actions. Monitoring is done to ensure that controls continue tooperate effectively. For example, if the timeliness and accuracy of bank reconciliations arenot monitored, personnel are likely to stop preparing them. Monitoring of controls isaccomplished through ongoing monitoring activities, separate evaluations, or a
combination of the two.20. Ongoing monitoring activities are built into the normal recurring activities of an entityand include regular management and supervisory activities. Managers of sales,purchasing, and production at divisional and corporate levels are in touch with operationsand may questionreports that differ significantly from their knowledge of operations.21. In many entities, internal auditors or personnel performing similar functions contributeto the monitoring of an entity's controls through separate evaluations. They regularlyprovide information about the functioning of internal control, focusing considerableattention on evaluating the design and operation of internal control. They communicateinformation about strengths and weaknesses and recommendations for improving internalcontrol.22. Monitoring activities may include using information from communications from externalparties that may indicate problems or highlight areas in need of improvement. Customersimplicitly corroborate billing data by paying their invoices or complaining about their
8/13/2019 Les Normes Du CAC
21/24
charges. In addition, regulators may communicate with the entity concerning matters thataffect the functioning of internal control, for example, communicationsconcerning examinations by bank regulatory agencies. Also, management may considercommunications relating to internal control from external auditors in performing monitoringactivities.
Applicat ion to Small Entit ies
23. Ongoing monitoring activities of small entities are more likely to be informal and aretypically performed as a part of the overall management of the entity's operations.Management's close involvement in operations often will identify significant variancesfromexpectations and inaccuracies in financial data leading to corrective action to the control.
Risk assessment is the clientsprocess for identifying and analyzing the risks (both
internal and external) that are relevant to the achievement of its objectives. In addition, a
risk assessment process provides the client with a basis for determining how to manage
its risks (e.g., the actions to address specific risks or a decision to accept a risk because
of cost or other considerations). After indicating the risk factors in this section that we are
aware of that are present, we gain an understanding of the clients risk assessment
process, specifically as it relates to the financial reporting objectives of internal control,
and then we determine, generally through inquiry, observation, and inspection of relevant
documents, whether the clients risk assessment process has identified and analyzed
each of the risks, and if so, whether the client has implemented appropriate steps to
mitigate each of the risks.
8/13/2019 Les Normes Du CAC
22/24
NORMES CNCC France 2006
Dfinitions et principes
Prise de connaissance et valuation des risques danomalies significatives
Procdures mises en uvre par lauditeur lissue de son valuation des risques
Caractre probant des lments collects
Publi parBoureima SAWADOGO 08:36Envoyer par e-mailBlogThis!Partager sur TwitterPartager sur Facebook
Aucun commentaire:
Enregistrer un commentaire
Article plus rcentArticle plus ancienAccueil
Inscription :Publier les commentaires (Atom)
MEMBRES
ARCHIVES DU BLOG
2013(1)
2011(126)
o dcembre(8)
o septembre(51)
EXEMPLE DES CONDITIONS GENERALES A JOINDRE A UNE L...
AUDIT: EXEMPLE DE SUJET DE MEMOIRE
EXERCICE D'AUDIT: LES SYSTEME D'INFORMATION ET LE ...
EXERCICE D'AUDIT INTERNE
AUDIT DE MANAGEMENT
TYPOLOGIE DE L'AUDIT
AUDIT: MODELE DE RAPPORT D'OPINION
AUDIT: MODELE DE FEUILLE DE TRAVAIL
AUDIT: EXEMPLAIRE D'UNE LETTRE D'AFFIRMATION
http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/profile/03595029821374304211http://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=emailhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=twitterhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=twitterhttp://ccofi-cesag.blogspot.com/2011/09/audit-du-personnel-et-de-la-caisse-de.htmlhttp://ccofi-cesag.blogspot.com/http://ccofi-cesag.blogspot.com/http://ccofi-cesag.blogspot.com/feeds/1486009228814956103/comments/defaulthttp://ccofi-cesag.blogspot.com/feeds/1486009228814956103/comments/defaulthttp://ccofi-cesag.blogspot.com/feeds/1486009228814956103/comments/defaulthttp://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://ccofi-cesag.blogspot.com/2011/09/exemple-des-conditions-generales.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemple-des-conditions-generales.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-sujet-de-memoire.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-sujet-de-memoire.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exercice-daudit-les-systeme.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exercice-daudit-les-systeme.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exercice-daudit-interne.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exercice-daudit-interne.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-de-management.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-de-management.htmlhttp://ccofi-cesag.blogspot.com/2011/09/typologie-de-laudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/typologie-de-laudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-modele-de-rapport-dopinion.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-modele-de-rapport-dopinion.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-modele-de-feuille-de-travail.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-modele-de-feuille-de-travail.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemplaire-dune-lettre.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemplaire-dune-lettre.htmlhttp://www.blogger.com/email-post.g?blogID=5374840427084101943&postID=1486009228814956103http://ccofi-cesag.blogspot.com/2011/09/audit-exemplaire-dune-lettre.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-modele-de-feuille-de-travail.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-modele-de-rapport-dopinion.htmlhttp://ccofi-cesag.blogspot.com/2011/09/typologie-de-laudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-de-management.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exercice-daudit-interne.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exercice-daudit-les-systeme.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-sujet-de-memoire.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemple-des-conditions-generales.htmlhttp://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://ccofi-cesag.blogspot.com/feeds/1486009228814956103/comments/defaulthttp://ccofi-cesag.blogspot.com/http://ccofi-cesag.blogspot.com/2011/09/audit-du-personnel-et-de-la-caisse-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-du-personnel-et-de-la-caisse-de.htmlhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=twitterhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=twitterhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=emailhttp://www.blogger.com/share-post.g?blogID=5374840427084101943&postID=1486009228814956103&target=emailhttp://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://www.blogger.com/profile/035950298213743042118/13/2019 Les Normes Du CAC
23/24
LUTTE CONTRE LA FRAUDE
LUTTE CONTRE LA FRAUDE
DEVOIR D'AUDIT:TYPE DESCOGEF
L'HISTOIRE DE ENRON ET SES LECONS
L'AFFAIRE ENRON
EXEMPLAIRE DE Rapport Gnral du Commissaire aux c...
Note dorientation Mission d audit organisationne...
AUDIT LEGAL: CYCLE ACHAT - FOURNISSEURS
AUDIT DU PERSONNEL ET DE LA CAISSE DE SECURITE SOC...
LES NORMES INTERNATIONALES IFAC (Normes ISA) DANS...
EXTRAITS DU REFERENTIEL NORMATIF ET DEONTOLOGIQUE ...
EXTRAITS DU REFERENTIEL NORMATIF ET DEONTOLOGIQUE ...
CONDUITE D'UNE MISSION D'AUDIT
CONDUITE D'UNE MISSION D'AUDIT
CONDUITE D'UNE MISSION D'AUDIT
CONDUITE D'UNE MISSION D'AUDIT AUDIT: AUTRES FORMES DE REVISION
DESCOGEF: CAS SPECIFIQUE DAUDIT DANS UNE ENTREPRI...
DESCOGEF: AUDIT DES ENTREPRISES FINANCIERES (Les B...
DESCOGEF: COMMISSAIRE AUX COMPTES
DESCOGEF: TECHNIQUE DE REVISION COMPTABLE
DESCOGEF: EXECUTION DU MANDAT D'AUDITEUR
DESCOGEF:LA NOTION D'AUDIT
ORGANISATION GENERALE DE LA MISSION DETABLISSEMEN...
CANEVAS POUR LES MISSION D'EXPERTISE COMPTABLE
le plan comptable SYSCOA Traitement Comptable des honoraires d'Expertise Co...
COURS DE COMPTABILITE APPROFONDIE: le Credit Bail
Audit: Exercice sur la technique d'audit
Audit: risue du systme d'information
Audit: risques informatiques
Audit: risue de taux d'intert, de taux d'intert ...
Audit: risuqes de change
Audit: risque comptables et budgetaires
Audit: Risque deontologique et de reputation
Audit: exemple de risue d'emission
Audit: Exemple de risue Pedagogique
Audit: Exemple de risues juridiques
Audit: exemple de de risue de patrimoine
Rique administratif:suite
Exemple de typologie de risque administratifs
Audit: EXEMPLES DE TYPOLOGIE DES RISQUES
o juillet(6)
o juin(33)
o mai(21)
o mars(4)
o fvrier(3)
http://ccofi-cesag.blogspot.com/2011/09/lutte-contre-la-fraude_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lutte-contre-la-fraude_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lutte-contre-la-fraude.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lutte-contre-la-fraude.htmlhttp://ccofi-cesag.blogspot.com/2011/09/devoir-daudittype-descogef.htmlhttp://ccofi-cesag.blogspot.com/2011/09/devoir-daudittype-descogef.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lhistoire-de-enron-et-ses-lecons.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lhistoire-de-enron-et-ses-lecons.htmlhttp://ccofi-cesag.blogspot.com/2011/09/laffaire-enron.htmlhttp://ccofi-cesag.blogspot.com/2011/09/laffaire-enron.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemplaire-de-rapport-general-du.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemplaire-de-rapport-general-du.htmlhttp://ccofi-cesag.blogspot.com/2011/09/note-dorientation-mission-d-audit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/note-dorientation-mission-d-audit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-legal-cycle-achat-fournisseurs.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-legal-cycle-achat-fournisseurs.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-du-personnel-et-de-la-caisse-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-du-personnel-et-de-la-caisse-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/extraits-du-referentiel-normatif-et_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/extraits-du-referentiel-normatif-et_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/extraits-du-referentiel-normatif-et.htmlhttp://ccofi-cesag.blogspot.com/2011/09/extraits-du-referentiel-normatif-et.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_5896.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_5896.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_9571.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_9571.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-autres-formes-de-revision.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-autres-formes-de-revision.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-cas-specifique-daudit-dans-une.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-cas-specifique-daudit-dans-une.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-audit-des-entreprises.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-audit-des-entreprises.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-commissaire-aux-comptes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-commissaire-aux-comptes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-technique-de-revision.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-technique-de-revision.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-execution-du-mandat-dauditeur.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-execution-du-mandat-dauditeur.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogefla-notion-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogefla-notion-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/organisation-generale-de-la-mission.htmlhttp://ccofi-cesag.blogspot.com/2011/09/organisation-generale-de-la-mission.htmlhttp://ccofi-cesag.blogspot.com/2011/09/canevas-pour-les-mission-dexpertise.htmlhttp://ccofi-cesag.blogspot.com/2011/09/canevas-pour-les-mission-dexpertise.htmlhttp://ccofi-cesag.blogspot.com/2011/09/le-plan-comptable-syscoa.htmlhttp://ccofi-cesag.blogspot.com/2011/09/le-plan-comptable-syscoa.htmlhttp://ccofi-cesag.blogspot.com/2011/09/traitement-comptable-des-honoraires.htmlhttp://ccofi-cesag.blogspot.com/2011/09/traitement-comptable-des-honoraires.htmlhttp://ccofi-cesag.blogspot.com/2011/09/cours-de-comptabilite-approfondie.htmlhttp://ccofi-cesag.blogspot.com/2011/09/cours-de-comptabilite-approfondie.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exercice-sur-la-technique-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exercice-sur-la-technique-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risue-du-systeme-dinformation.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risue-du-systeme-dinformation.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risques-informatiques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risques-informatiques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risue-de-taux-dinteret-de-taux.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risue-de-taux-dinteret-de-taux.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risuqes-de-change.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risuqes-de-change.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risque-comptables-et-budgetaires.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risque-comptables-et-budgetaires.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risque-deontologique-et-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risque-deontologique-et-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risue-demission.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risue-demission.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risue-pedagogique.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risue-pedagogique.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risues-juridiques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risues-juridiques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-de-risue-de-patrimoine.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-de-risue-de-patrimoine.htmlhttp://ccofi-cesag.blogspot.com/2011/09/rique-administratifsuite.htmlhttp://ccofi-cesag.blogspot.com/2011/09/rique-administratifsuite.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemple-de-typologie-de-risque.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemple-de-typologie-de-risque.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemples-de-typologie-des-risques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemples-de-typologie-des-risques.htmlhttp://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://void%280%29/http://ccofi-cesag.blogspot.com/2011/09/audit-exemples-de-typologie-des-risques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemple-de-typologie-de-risque.htmlhttp://ccofi-cesag.blogspot.com/2011/09/rique-administratifsuite.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-de-risue-de-patrimoine.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risues-juridiques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risue-pedagogique.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exemple-de-risue-demission.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risque-deontologique-et-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risque-comptables-et-budgetaires.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risuqes-de-change.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risue-de-taux-dinteret-de-taux.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risques-informatiques.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-risue-du-systeme-dinformation.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-exercice-sur-la-technique-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/cours-de-comptabilite-approfondie.htmlhttp://ccofi-cesag.blogspot.com/2011/09/traitement-comptable-des-honoraires.htmlhttp://ccofi-cesag.blogspot.com/2011/09/le-plan-comptable-syscoa.htmlhttp://ccofi-cesag.blogspot.com/2011/09/canevas-pour-les-mission-dexpertise.htmlhttp://ccofi-cesag.blogspot.com/2011/09/organisation-generale-de-la-mission.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogefla-notion-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-execution-du-mandat-dauditeur.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-technique-de-revision.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-commissaire-aux-comptes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-audit-des-entreprises.htmlhttp://ccofi-cesag.blogspot.com/2011/09/descogef-cas-specifique-daudit-dans-une.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-autres-formes-de-revision.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_9571.htmlhttp://ccofi-cesag.blogspot.com/2011/09/conduite-dune-mission-daudit_5896.htmlhttp://ccofi-cesag.blogspot.com/2011/09/extraits-du-referentiel-normatif-et.htmlhttp://ccofi-cesag.blogspot.com/2011/09/extraits-du-referentiel-normatif-et_22.htmlhttp://ccofi-cesag.blogspot.com/2011/09/les-normes-internationales-ifac-normes.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-du-personnel-et-de-la-caisse-de.htmlhttp://ccofi-cesag.blogspot.com/2011/09/audit-legal-cycle-achat-fournisseurs.htmlhttp://ccofi-cesag.blogspot.com/2011/09/note-dorientation-mission-d-audit.htmlhttp://ccofi-cesag.blogspot.com/2011/09/exemplaire-de-rapport-general-du.htmlhttp://ccofi-cesag.blogspot.com/2011/09/laffaire-enron.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lhistoire-de-enron-et-ses-lecons.htmlhttp://ccofi-cesag.blogspot.com/2011/09/devoir-daudittype-descogef.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lutte-contre-la-fraude.htmlhttp://ccofi-cesag.blogspot.com/2011/09/lutte-contre-la-fraude_22.html8/13/2019 Les Normes Du CAC
24/24
QUI TES-VOUS ?
Boureima SAWADOGO
Avec "la passion du coeur" ,il est possible de vaincre la distance et de resoudre,simplement et efficacement, par l'change, le partage, l'entraide et la sauvegarde, bonnombre de problme de comptitivit, d'excellence et tre des leaders de rference. Merci tous pour la confiance, notons qu'il ya des support de cours qu nous ne parvenons pas publier parce qu'il sont lourds, pour y remedier nous projetons la rentre acadmiquecrer un site internet pour notre club. Mais en attendant, vous pouvez nous ecrire pourdemander des supports au:boureimasawadogo@cesag.edu.sn
Afficher mon profil complet
Modle Picture Window. Fourni parBlogger.
http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/http://www.blogger.com/http://www.blogger.com/http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/http://www.blogger.com/profile/03595029821374304211http://www.blogger.com/profile/03595029821374304211Recommended