{"id":1335,"date":"2011-12-21T03:24:09","date_gmt":"2011-12-21T01:24:09","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=1335"},"modified":"2011-12-21T03:24:09","modified_gmt":"2011-12-21T01:24:09","slug":"audit-des-comptes-consolides-validation-des-pourcentages-dinteret-a-laide-du-calcul-matriciel-et-du-vba","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=1335","title":{"rendered":"Audit des comptes consolid\u00e9s \u2013 Validation des pourcentages d\u2019int\u00e9r\u00eat \u00e0 l\u2019aide du calcul matriciel et du VBA"},"content":{"rendered":"<p style=\"text-align: justify;\">La validation des pourcentages d\u2019int\u00e9r\u00eat repr\u00e9sente une des phases essentielles de l\u2019audit des comptes consolid\u00e9s. La mod\u00e9lisation informatique\u00a0de cette phase de contr\u00f4le est plus ais\u00e9e \u00e0 mettre en oeuvre qu&#8217;il n&#8217;y para\u00eet.<\/p>\n<p style=\"text-align: justify;\">Pour mon 3\u00e8me article dans la Revue Fran\u00e7aise de Comptabilit\u00e9, je propose d\u2019approfondir l\u2019usage du langage VBA d\u2019Excel en audit (introduit dans un pr\u00e9c\u00e9dent article : \u00ab Le contr\u00f4le des comptes \u00e0 l\u2019aide du langage VBA d\u2019Excel \u00bb, RFC juillet\/ao\u00fbt 2011, cf <a href=\"http:\/\/www.auditsi.eu\/?p=720\">http:\/\/www.auditsi.eu\/?p=720<\/a>) avec les calculs matriciels et leur repr\u00e9sentation informatique sous forme de variables tableaux \u00e0 deux dimensions.<\/p>\n<p style=\"text-align: justify;\">Je vous donne donc rendez-vous dans la RFC de janvier prochain.<\/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=\"Audit%20des%20comptes%20consolid%C3%A9s%20%E2%80%93%20Validation%20des%20pourcentages%20d%E2%80%99int%C3%A9r%C3%AAt%20%C3%A0%20l%E2%80%99aide%20du%20calcul%20matriciel%20et%20du%20VBA\";<\/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 validation des pourcentages d\u2019int\u00e9r\u00eat repr\u00e9sente une des phases essentielles de l\u2019audit des comptes consolid\u00e9s. La mod\u00e9lisation informatique\u00a0de cette phase de contr\u00f4le est plus ais\u00e9e \u00e0 mettre en oeuvre qu&#8217;il n&#8217;y para\u00eet. Pour mon 3\u00e8me article dans la Revue Fran\u00e7aise de Comptabilit\u00e9, je propose d\u2019approfondir l\u2019usage du langage VBA d\u2019Excel en audit (introduit dans un &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=1335\" class=\"more-link\">Continue reading &lsquo;Audit des comptes consolid\u00e9s \u2013 Validation des pourcentages d\u2019int\u00e9r\u00eat \u00e0 l\u2019aide du calcul matriciel et du VBA&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=\"Audit%20des%20comptes%20consolid%C3%A9s%20%E2%80%93%20Validation%20des%20pourcentages%20d%E2%80%99int%C3%A9r%C3%AAt%20%C3%A0%20l%E2%80%99aide%20du%20calcul%20matriciel%20et%20du%20VBA\";<\/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":[7,324,215],"tags":[23,618,1645,1632,1633,82,617,1636,619,1641],"class_list":["post-1335","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-consolides","category-vba","tag-audit","tag-calcul-matriciel","tag-comptes-consolides","tag-controle-des-comptes","tag-excel","tag-modelisation","tag-pourcentage-dinteret","tag-revue-francaise-de-comptabilite","tag-variable-tableau-multidimensionnel","tag-vba"],"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\/1335","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=1335"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1335\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}