{"id":1274,"date":"2011-10-19T01:07:37","date_gmt":"2011-10-18T23:07:37","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=1274"},"modified":"2015-04-12T18:28:20","modified_gmt":"2015-04-12T16:28:20","slug":"approche-des-risques-adaptee-a-chaque-secteur-d%e2%80%99activite-articulation-du-niveau-de-diligences-a-accomplir-avec-le-risque-d%e2%80%99anomalies-significatives","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=1274","title":{"rendered":"Approche des risques adapt\u00e9e \u00e0 chaque secteur d\u2019activit\u00e9 : articulation du niveau de diligences \u00e0 accomplir avec le risque d\u2019anomalies significatives"},"content":{"rendered":"<p style=\"text-align: justify;\">La CRCC de Lyon propose en t\u00e9l\u00e9chargement sur son <a title=\"Site de la CRCC de Lyon (feuilles de travail sur les risques)\" href=\"http:\/\/www.crcclyon.fr\/W\/RISQUES\/index.htm\">site internet<\/a> des classeurs Excel assurant la formalisation du lien entre l\u2019appr\u00e9ciation du risque inh\u00e9rent, du risque li\u00e9 au contr\u00f4le interne avec le programme de contr\u00f4le de comptes (r\u00e9ponse au risque d\u2019audit) et les assertions d\u2019audit concern\u00e9es.<\/p>\n<p style=\"text-align: justify;\">Ce tableau est d\u00e9clin\u00e9 en six versions r\u00e9pondant chacune \u00e0 un secteur d\u2019activit\u00e9 particulier : entreprise de n\u00e9goce, vente de d\u00e9tail, distribution automobile, entreprise de services, BTP et milieu associatif.<\/p>\n<p style=\"text-align: justify;\">Pour chacun d\u2019eux, les zones de risques sont class\u00e9es par processus et par th\u00e8me.<\/p>\n<p style=\"text-align: justify;\">Ces tableaux sont, de par le niveau de d\u00e9tail dans la d\u00e9finition des risques et des travaux \u00e0 accomplir, assez longs \u00e0 remplir mais forment une aide pr\u00e9cieuse au commissaire aux comptes dans la justification des diligences mises en \u0153uvre dans le cadre de son approche par les risques.<\/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=\"Approche%20des%20risques%20adapt%C3%A9e%20%C3%A0%20chaque%20secteur%20d%E2%80%99activit%C3%A9%20%3A%20articulation%20du%20niveau%20de%20diligences%20%C3%A0%20accomplir%20avec%20le%20risque%20d%E2%80%99anomalies%20significatives\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La CRCC de Lyon propose en t\u00e9l\u00e9chargement sur son site internet des classeurs Excel assurant la formalisation du lien entre l\u2019appr\u00e9ciation du risque inh\u00e9rent, du risque li\u00e9 au contr\u00f4le interne avec le programme de contr\u00f4le de comptes (r\u00e9ponse au risque d\u2019audit) et les assertions d\u2019audit concern\u00e9es. Ce tableau est d\u00e9clin\u00e9 en six versions r\u00e9pondant chacune &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=1274\" class=\"more-link\">Continue reading &lsquo;Approche des risques adapt\u00e9e \u00e0 chaque secteur d\u2019activit\u00e9 : articulation du niveau de diligences \u00e0 accomplir avec le risque d\u2019anomalies significatives&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=\"Approche%20des%20risques%20adapt%C3%A9e%20%C3%A0%20chaque%20secteur%20d%E2%80%99activit%C3%A9%20%3A%20articulation%20du%20niveau%20de%20diligences%20%C3%A0%20accomplir%20avec%20le%20risque%20d%E2%80%99anomalies%20significatives\";<\/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,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[551,547,7,546,10,544,765,549,548,30,550],"tags":[335,559,1649,1622,555,374,428,556,338,553,552,554,557,558,560],"class_list":["post-1274","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-associations-fondations","category-breves","category-btp","category-controle-interne","category-distribution-automobile-secteurs-dactivite","category-formalisation-des-travaux-daudit","category-negoce","category-services","category-sites-internet","category-vente-au-detail","tag-assertions-daudit","tag-associations","tag-btp","tag-controle-interne","tag-crcc-de-lyon","tag-distribution-automobile","tag-formalisation","tag-negoce-2","tag-programme-de-travail","tag-risque-danomalie-significative","tag-risque-inherent","tag-risque-residuel","tag-services-2","tag-vente-de-detail","tag-zones-de-risques"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"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=1274"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1274\/revisions"}],"predecessor-version":[{"id":5978,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1274\/revisions\/5978"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}