{"id":2745,"date":"2013-01-01T19:20:36","date_gmt":"2013-01-01T17:20:36","guid":{"rendered":"http:\/\/www.auditsi.eu\/?page_id=2745"},"modified":"2015-04-21T22:02:19","modified_gmt":"2015-04-21T20:02:19","slug":"projet-alpha-charly","status":"publish","type":"page","link":"https:\/\/www.auditsi.eu\/?page_id=2745","title":{"rendered":"Projet ALPHA CHARLY, l&#8217;audit des comptes consolid\u00e9s par l&#8217;analyse de donn\u00e9es"},"content":{"rendered":"<p style=\"text-align: justify;\">Mon <a title=\"Projet AppliAUDIT\" href=\"http:\/\/www.auditsi.eu\/?page_id=2009\">pr\u00e9c\u00e9dent projet<\/a> \u00e9tant en voie de finalisation, je me suis fix\u00e9 un nouvel objectif : la r\u00e9alisation d\u2019un logiciel d\u2019audit des comptes consolid\u00e9s afin d&#8217;automatiser la r\u00e9alisation des feuilles de travail sur mes dossiers d&#8217;audit des comptes consolid\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Ce logiciel analyse les donn\u00e9es extraites d&#8217;ETAFI CONSO (ETAFI CONSO \u00e9tant de loin le logiciel de consolidation le plus r\u00e9pandu dans les groupes de PME) et g\u00e9n\u00e8re des feuilles de travail EXCEL pr\u00e9remplies avec les donn\u00e9es ETAFI. Ce logiciel permet au commissaire aux comptes de gagner du temps et d\u2019acqu\u00e9rir une m\u00e9thodologie de revue des comptes consolid\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Le nom provisoire de ce logiciel, d\u00e9velopp\u00e9 sous VBA (apr\u00e8s abandon, provisoire, de DELPHI), est ALPHA CHARLY.<\/p>\n<p style=\"text-align: justify;\">Le principe de fonctionnement est simple :<\/p>\n<ul>\n<li>L\u2019auditeur obtient les <a title=\"Audit de donn\u00e9es : contr\u00f4le des comptes consolid\u00e9s \u00e0 partir d\u2019extractions de donn\u00e9es d\u2019ETAFI CONSO\" href=\"http:\/\/www.auditsi.eu\/?p=1774\">extractions de donn\u00e9es ETAFI CONSO<\/a>,<\/li>\n<li>A partir de ces donn\u00e9es et de quelques donn\u00e9es compl\u00e9mentaires, le logiciel \u00e9tablit des feuilles de travail.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ce logiciel n\u2019offre aucune complexit\u00e9 majeure pour l\u2019utilisateur, celui-ci n\u2019ayant pas de manipulations fastidieuses \u00e0 op\u00e9rer. Pour l&#8217;essentiel, le principe de fonctionnement est le m\u00eame que pour le projet <a title=\"Projet M\/ATAC\" href=\"http:\/\/www.auditsi.eu\/?page_id=4194\">M\/ATAC<\/a> (les feuilles de travail Excel se pr\u00e9sentent pour beaucoup \u00e9galement sous forme de tableaux crois\u00e9s dynamiques).<\/p>\n<div id=\"attachment_2759\" style=\"width: 465px\" class=\"wp-caption aligncenter\"><a href=\"http:\/\/www.auditsi.eu\/?attachment_id=2759\" rel=\"attachment wp-att-2759\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2759\" class=\"size-full wp-image-2759\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/AC-Exemple-FT.png\" alt=\"Extrait d'une feuille de travail g\u00e9n\u00e9r\u00e9e sous EXCEL\" width=\"455\" height=\"443\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/AC-Exemple-FT.png 455w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/AC-Exemple-FT-300x292.png 300w\" sizes=\"auto, (max-width: 455px) 100vw, 455px\" \/><\/a><p id=\"caption-attachment-2759\" class=\"wp-caption-text\">Extrait d&#8217;une feuille de travail g\u00e9n\u00e9r\u00e9e sous EXCEL<\/p><\/div>\n<p style=\"text-align: justify;\">Le d\u00e9veloppement de ce logiciel a atteint la phase de test au cours du 1er trimestre 2014. Les tests seront men\u00e9s sur la saison d&#8217;audit des comptes consolid\u00e9s 2013. Je propose en t\u00e9l\u00e9chargement ci-apr\u00e8s quelques reproductions de feuilles de travail g\u00e9n\u00e9r\u00e9es par le projet sous DELPHI.<\/p>\n<p style=\"text-align: justify;\">Le programme d\u2019analyse produit des feuilles de travail exploitables sur les principaux th\u00e8mes d\u2019audit du commissaire aux comptes :<\/p>\n<ul>\n<li>Reconstitution et analyse des \u00e9tats financiers consolid\u00e9s (bilan et compte de r\u00e9sultat),<\/li>\n<li>Analyse du p\u00e9rim\u00e8tre de consolidation (calcul des pourcentages d\u2019int\u00e9r\u00eats),<\/li>\n<li>Tableaux de passage des comptes individuels aux comptes consolid\u00e9s,<\/li>\n<li>Contr\u00f4le de la reprise des comptes individuels (reconstitution des bilans et comptes de r\u00e9sultats individuels),<\/li>\n<li>Analyse des contributions de chaque entit\u00e9,<\/li>\n<li>Analyse des imp\u00f4ts diff\u00e9r\u00e9s (calcul du taux moyen par entit\u00e9),<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<div id=\"attachment_4759\" style=\"width: 480px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/BILAN-INDIVIDUEL.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4759\" class=\"size-full wp-image-4759\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/BILAN-INDIVIDUEL.png\" alt=\"Reconstitution du bilan individuel d'une filiale tel que repris dans les comptes consolid\u00e9s\" width=\"470\" height=\"518\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/BILAN-INDIVIDUEL.png 470w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/BILAN-INDIVIDUEL-272x300.png 272w\" sizes=\"auto, (max-width: 470px) 100vw, 470px\" \/><\/a><p id=\"caption-attachment-4759\" class=\"wp-caption-text\">Reconstitution du bilan individuel d&#8217;une filiale tel que repris dans les comptes consolid\u00e9s<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Tableaux de passage des comptes individuels aux comptes consolid\u00e9s :<\/em><\/p>\n<div id=\"attachment_5673\" style=\"width: 688px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/11\/Passage-du-r\u00e9sultat-social-au-r\u00e9sultat-consolid\u00e9.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5673\" class=\" wp-image-5673\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/11\/Passage-du-r\u00e9sultat-social-au-r\u00e9sultat-consolid\u00e9.png\" alt=\"Passage du r\u00e9sultat social au r\u00e9sultat consolid\u00e9 (cliquer pour agrandir)\" width=\"678\" height=\"1101\" \/><\/a><p id=\"caption-attachment-5673\" class=\"wp-caption-text\">Passage du r\u00e9sultat social au r\u00e9sultat consolid\u00e9 (cliquer pour agrandir)<\/p><\/div>\n<div id=\"attachment_6006\" style=\"width: 682px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-CI-DUNE-FILIALE.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6006\" class=\"size-full wp-image-6006\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-CI-DUNE-FILIALE.png\" alt=\"Reconstitution du bilan d'une des filiales consolid\u00e9es\" width=\"672\" height=\"443\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-CI-DUNE-FILIALE.png 672w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-CI-DUNE-FILIALE-300x198.png 300w\" sizes=\"auto, (max-width: 672px) 100vw, 672px\" \/><\/a><p id=\"caption-attachment-6006\" class=\"wp-caption-text\">Reconstitution du bilan d&#8217;une des filiales consolid\u00e9es<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse de la reprise des comptes individuels :<\/em><\/p>\n<div id=\"attachment_5999\" style=\"width: 689px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-SYNTHESE-REPRISE-CI-BILAN.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5999\" class=\" wp-image-5999\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-SYNTHESE-REPRISE-CI-BILAN.png\" alt=\"Synth\u00e8se de la reprise des comptes individuels : cumul des bilans individuels\" width=\"679\" height=\"820\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-SYNTHESE-REPRISE-CI-BILAN.png 733w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-SYNTHESE-REPRISE-CI-BILAN-248x300.png 248w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-SYNTHESE-REPRISE-CI-BILAN-730x881.png 730w\" sizes=\"auto, (max-width: 679px) 100vw, 679px\" \/><\/a><p id=\"caption-attachment-5999\" class=\"wp-caption-text\">Synth\u00e8se de la reprise des comptes individuels : cumul des bilans individuels<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse des contributions des filiales aux comptes consolid\u00e9s :<\/em><\/p>\n<div id=\"attachment_6010\" style=\"width: 691px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-CONTRIB-EF-ACTIF-BILAN.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6010\" class=\" wp-image-6010\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-CONTRIB-EF-ACTIF-BILAN.png\" alt=\"Contributions des entit\u00e9s consolid\u00e9es \u00e0 l'actif du bilan consolid\u00e9\" width=\"681\" height=\"249\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-CONTRIB-EF-ACTIF-BILAN.png 1582w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-CONTRIB-EF-ACTIF-BILAN-300x110.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-CONTRIB-EF-ACTIF-BILAN-1024x375.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-CONTRIB-EF-ACTIF-BILAN-730x267.png 730w\" sizes=\"auto, (max-width: 681px) 100vw, 681px\" \/><\/a><p id=\"caption-attachment-6010\" class=\"wp-caption-text\">Contributions des entit\u00e9s consolid\u00e9es \u00e0 l&#8217;actif du bilan consolid\u00e9<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse des pourcentages d&#8217;int\u00e9r\u00eat et des int\u00e9r\u00eats minoritaires :<\/em><\/p>\n<div id=\"attachment_5674\" style=\"width: 692px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/11\/Reconstitution-des-pourcentages-dint\u00e9r\u00eat.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5674\" class=\" wp-image-5674\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/11\/Reconstitution-des-pourcentages-dint\u00e9r\u00eat.png\" alt=\"Reconstitution des pourcentages d'int\u00e9r\u00eat\" width=\"682\" height=\"420\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/11\/Reconstitution-des-pourcentages-dint\u00e9r\u00eat.png 637w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/11\/Reconstitution-des-pourcentages-dint\u00e9r\u00eat-300x184.png 300w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/a><p id=\"caption-attachment-5674\" class=\"wp-caption-text\">Reconstitution des pourcentages d&#8217;int\u00e9r\u00eat<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse des retraitements de consolidation :<\/em><\/p>\n<div id=\"attachment_6007\" style=\"width: 690px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-RETRAITEMENTS.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6007\" class=\" wp-image-6007\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-RETRAITEMENTS.png\" alt=\"Impact des retraitements de consolidation sur le bilan consolid\u00e9\" width=\"680\" height=\"250\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-RETRAITEMENTS.png 1438w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-RETRAITEMENTS-300x110.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-RETRAITEMENTS-1024x376.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-BILAN-RETRAITEMENTS-730x268.png 730w\" sizes=\"auto, (max-width: 680px) 100vw, 680px\" \/><\/a><p id=\"caption-attachment-6007\" class=\"wp-caption-text\">Impact des retraitements de consolidation sur le bilan consolid\u00e9<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse de l&#8217;\u00e9limination des soldes et op\u00e9rations intragroupe sans impact sur le r\u00e9sultat :<\/em><\/p>\n<div id=\"attachment_6004\" style=\"width: 693px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATIONS-CR.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6004\" class=\" wp-image-6004\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATIONS-CR.png\" alt=\"Impact de l'\u00e9limination des op\u00e9rations intragroupe sur le compte de r\u00e9sultat\" width=\"683\" height=\"445\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATIONS-CR.png 915w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATIONS-CR-300x195.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATIONS-CR-730x475.png 730w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/a><p id=\"caption-attachment-6004\" class=\"wp-caption-text\">Impact de l&#8217;\u00e9limination des op\u00e9rations intragroupe sur le compte de r\u00e9sultat<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse de l&#8217;\u00e9limination des r\u00e9sultats intragroupe :<\/em><\/p>\n<div id=\"attachment_6003\" style=\"width: 698px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMPACT-ELIM-R-IG-BILAN.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6003\" class=\" wp-image-6003\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMPACT-ELIM-R-IG-BILAN.png\" alt=\"Impact de l'\u00e9limination des r\u00e9sultats intragroupe sur le bilan consolid\u00e9\" width=\"688\" height=\"275\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMPACT-ELIM-R-IG-BILAN.png 1066w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMPACT-ELIM-R-IG-BILAN-300x120.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMPACT-ELIM-R-IG-BILAN-1024x409.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMPACT-ELIM-R-IG-BILAN-730x292.png 730w\" sizes=\"auto, (max-width: 688px) 100vw, 688px\" \/><\/a><p id=\"caption-attachment-6003\" class=\"wp-caption-text\">Impact de l&#8217;\u00e9limination des r\u00e9sultats intragroupe sur le bilan consolid\u00e9<\/p><\/div>\n<div id=\"attachment_6005\" style=\"width: 656px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-R-IG.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6005\" class=\"size-full wp-image-6005\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-R-IG.png\" alt=\"D\u00e9tail de l'\u00e9limination des r\u00e9sultats intragroupe\" width=\"646\" height=\"817\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-R-IG.png 646w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-R-IG-237x300.png 237w\" sizes=\"auto, (max-width: 646px) 100vw, 646px\" \/><\/a><p id=\"caption-attachment-6005\" class=\"wp-caption-text\">D\u00e9tail de l&#8217;\u00e9limination des r\u00e9sultats intragroupe<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Analyse des imp\u00f4ts diff\u00e9r\u00e9s :<\/em><\/p>\n<div id=\"attachment_6001\" style=\"width: 695px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMP\u00d4TS-DIFFERES.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6001\" class=\" wp-image-6001\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMP\u00d4TS-DIFFERES.png\" alt=\"Coh\u00e9rence des imp\u00f4ts diff\u00e9r\u00e9s entre le bilan et le compte de r\u00e9sultat\" width=\"685\" height=\"108\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMP\u00d4TS-DIFFERES.png 895w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMP\u00d4TS-DIFFERES-300x47.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-IMP\u00d4TS-DIFFERES-730x115.png 730w\" sizes=\"auto, (max-width: 685px) 100vw, 685px\" \/><\/a><p id=\"caption-attachment-6001\" class=\"wp-caption-text\">Coh\u00e9rence des imp\u00f4ts diff\u00e9r\u00e9s entre le bilan et le compte de r\u00e9sultat<\/p><\/div>\n<div id=\"attachment_6000\" style=\"width: 693px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-JUSTIFICATION-DES-IMP\u00d4TS-DIFFERES.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6000\" class=\" wp-image-6000\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-JUSTIFICATION-DES-IMP\u00d4TS-DIFFERES.png\" alt=\"Justification des imp\u00f4ts diff\u00e9r\u00e9s (par nature d'\u00e9criture)\" width=\"683\" height=\"496\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-JUSTIFICATION-DES-IMP\u00d4TS-DIFFERES.png 891w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-JUSTIFICATION-DES-IMP\u00d4TS-DIFFERES-300x218.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-JUSTIFICATION-DES-IMP\u00d4TS-DIFFERES-730x530.png 730w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/a><p id=\"caption-attachment-6000\" class=\"wp-caption-text\">Justification des imp\u00f4ts diff\u00e9r\u00e9s (par nature d&#8217;\u00e9criture)<\/p><\/div>\n<div id=\"attachment_5997\" style=\"width: 690px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ANALYSE-FISCALITE-TEMPORAIRE.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5997\" class=\" wp-image-5997\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ANALYSE-FISCALITE-TEMPORAIRE.png\" alt=\"Analyse des diff\u00e9rences temporaires (fiscalit\u00e9 diff\u00e9r\u00e9e)\" width=\"680\" height=\"420\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ANALYSE-FISCALITE-TEMPORAIRE.png 881w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ANALYSE-FISCALITE-TEMPORAIRE-300x186.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ANALYSE-FISCALITE-TEMPORAIRE-730x452.png 730w\" sizes=\"auto, (max-width: 680px) 100vw, 680px\" \/><\/a><p id=\"caption-attachment-5997\" class=\"wp-caption-text\">Analyse des diff\u00e9rences temporaires (fiscalit\u00e9 diff\u00e9r\u00e9e)<\/p><\/div>\n<p style=\"text-align: justify;\"><em>Revue analytique :<\/em><\/p>\n<div id=\"attachment_6011\" style=\"width: 693px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-CA.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6011\" class=\" wp-image-6011\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-CA.png\" alt=\"Analyse des \u00e9liminations et retraitements op\u00e9r\u00e9s sur le chiffre d'affaires\" width=\"683\" height=\"128\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-CA.png 1003w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-CA-300x56.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/ALPHA-CHARLY-ELIMINATION-CA-730x137.png 730w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/a><p id=\"caption-attachment-6011\" class=\"wp-caption-text\">Analyse des \u00e9liminations et retraitements op\u00e9r\u00e9s sur le chiffre d&#8217;affaires<\/p><\/div>\n<p>N\u2019h\u00e9sitez pas \u00e0 me faire part de vos suggestions par m\u00e9l (contact ad auditsi.eu).<\/p>\n<div id=\"attachment_2746\" style=\"width: 496px\" class=\"wp-caption aligncenter\"><a href=\"http:\/\/www.auditsi.eu\/?attachment_id=2746\" rel=\"attachment wp-att-2746\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2746\" class=\"size-full wp-image-2746\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/ALPHA-CHARLY-DELPHI.png\" alt=\"Extrait du code-source DELPHI du programme ALPHA CHARLY : \u00e9limination des intragroupes sans incidence sur le r\u00e9sultat\" width=\"486\" height=\"543\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/ALPHA-CHARLY-DELPHI.png 486w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/01\/ALPHA-CHARLY-DELPHI-268x300.png 268w\" sizes=\"auto, (max-width: 486px) 100vw, 486px\" \/><\/a><p id=\"caption-attachment-2746\" class=\"wp-caption-text\">Extrait du code-source DELPHI du programme ALPHA CHARLY : \u00e9limination des intragroupes sans incidence sur le r\u00e9sultat<\/p><\/div>\n<p><a title=\"Toute l'actualit\u00e9 du projet ALPHA CHARLY...\" href=\"http:\/\/www.auditsi.eu\/?tag=alpha-charly\">Retrouvez toute l&#8217;actualit\u00e9 du projet<\/a>&#8230;<\/p>\n<p><a title=\"Voir mes autres r\u00e9alisations...\" href=\"http:\/\/www.auditsi.eu\/?page_id=1355\">Voir mes autres r\u00e9alisations&#8230;<\/a><\/p>\n<p style=\"text-align: justify;\"><em>Retrouvez tous les articles sur l\u2019<a title=\"Articles sur : Audit des comptes consolid\u00e9s\" href=\"http:\/\/www.auditsi.eu\/?cat=324\">audit des comptes consolid\u00e9s<\/a> \/ <a title=\"Articles sur ETAFI CONSO\" href=\"http:\/\/www.auditsi.eu\/?tag=etafi-conso\">ETAFI CONSO<\/a><\/em><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Projet%20ALPHA%20CHARLY%2C%20l%27audit%20des%20comptes%20consolid%C3%A9s%20par%20l%27analyse%20de%20donn%C3%A9es\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Mon pr\u00e9c\u00e9dent projet \u00e9tant en voie de finalisation, je me suis fix\u00e9 un nouvel objectif : la r\u00e9alisation d\u2019un logiciel d\u2019audit des comptes consolid\u00e9s afin d&#8217;automatiser la r\u00e9alisation des feuilles de travail sur mes dossiers d&#8217;audit des comptes consolid\u00e9s. Ce logiciel analyse les donn\u00e9es extraites d&#8217;ETAFI CONSO (ETAFI CONSO \u00e9tant de loin le logiciel de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?page_id=2745\" class=\"more-link\">Continue reading &lsquo;Projet ALPHA CHARLY, l&#8217;audit des comptes consolid\u00e9s par l&#8217;analyse de donn\u00e9es&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Projet%20ALPHA%20CHARLY%2C%20l%27audit%20des%20comptes%20consolid%C3%A9s%20par%20l%27analyse%20de%20donn%C3%A9es\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-2745","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/2745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2745"}],"version-history":[{"count":33,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/2745\/revisions"}],"predecessor-version":[{"id":6013,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/2745\/revisions\/6013"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}