{"id":1978,"date":"2012-09-17T01:26:37","date_gmt":"2012-09-16T23:26:37","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=1978"},"modified":"2012-09-17T01:26:37","modified_gmt":"2012-09-16T23:26:37","slug":"normes-dexercice-professionnel-homologation-des-nep-320-et-450-relatives-aux-anomalies-en-audit","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=1978","title":{"rendered":"Normes d\u2019exercice professionnel : homologation des NEP 320 et 450 relatives aux anomalies en audit"},"content":{"rendered":"<p style=\"text-align: justify;\">Deux nouvelles NEP, les NEP 320 et 450, ont \u00e9t\u00e9 homologu\u00e9es par l&#8217;arr\u00eat\u00e9 du 19 juillet 2012 publi\u00e9 au J.O. n\u00b0 0172 du 26 juillet 2012 ; ces deux NEP remplacent l\u2019ancienne NEP 320 \u00ab Anomalies significatives et seuil de signification \u00bb :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La NEP 320 intitul\u00e9e \u00ab Norme d&#8217;exercice professionnel relative \u00e0 l&#8217;application de la notion de caract\u00e8re significatif lors de la planification et de la r\u00e9alisation d&#8217;un audit \u00bb d\u00e9finit l\u2019anomalie, comme \u00ab une information comptable ou financi\u00e8re inexacte, insuffisante ou omise, en raison d&#8217;erreurs ou de fraude \u00bb. Les notions d\u2019anomalie significative et de seuil de signification sont rappel\u00e9es. Une nouveaut\u00e9 est introduite, le seuil de planification : \u00ab seuil d&#8217;un montant inf\u00e9rieur au seuil de signification utilis\u00e9 par le commissaire aux comptes pour d\u00e9finir la nature et l&#8217;\u00e9tendue de ses travaux. Le seuil de planification est fix\u00e9 \u00e0 un montant tel qu&#8217;il permet de r\u00e9duire \u00e0 un niveau acceptable le risque que le montant des anomalies relev\u00e9es non corrig\u00e9es et des anomalies non d\u00e9tect\u00e9es exc\u00e8de le seuil de signification\u00bb. Le texte de la NEP 320 est consultable sur le site de la CNCC : <a title=\"NEP 320\" href=\"https:\/\/www.cncc.fr\/sections\/documentation_profes\/documentation_de_ref\/norme_et_doctrine_pr\/table_synthetiques_d\/nep.320\" target=\"_blank\">https:\/\/www.cncc.fr\/sections\/documentation_profes\/documentation_de_ref\/norme_et_doctrine_pr\/table_synthetiques_d\/nep.320<\/a><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>La NEP 450 intitul\u00e9e \u00ab Norme d&#8217;exercice professionnel relative \u00e0 l&#8217;\u00e9valuation des anomalies relev\u00e9es aux cours de l&#8217;audit \u00bb pr\u00e9cise l\u2019incidence des anomalies relev\u00e9es par le commissaire aux comptes sur sa mission de certification et les modalit\u00e9s de communication avec la direction de l\u2019entit\u00e9 audit\u00e9e. La d\u00e9tection d\u2019anomalies peut amener le commissaire aux comptes \u00e0 reconsid\u00e9rer ses seuils de planification et de signification. Le texte de la NEP 450 est consultable sur le site de la CNCC : <a title=\"NEP 450\" href=\"https:\/\/www.cncc.fr\/sections\/documentation_profes\/documentation_de_ref\/norme_et_doctrine_pr\/table_synthetiques_d\/nep.450\" target=\"_blank\">https:\/\/www.cncc.fr\/sections\/documentation_profes\/documentation_de_ref\/norme_et_doctrine_pr\/table_synthetiques_d\/nep.450<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces deux nouvelles NEP sont applicables aux exercices ouverts \u00e0 compter du 26 juillet 2012.<\/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=\"Normes%20d%E2%80%99exercice%20professionnel%20%3A%20homologation%20des%20NEP%20320%20et%20450%20relatives%20aux%20anomalies%20en%20audit\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Deux nouvelles NEP, les NEP 320 et 450, ont \u00e9t\u00e9 homologu\u00e9es par l&#8217;arr\u00eat\u00e9 du 19 juillet 2012 publi\u00e9 au J.O. n\u00b0 0172 du 26 juillet 2012 ; ces deux NEP remplacent l\u2019ancienne NEP 320 \u00ab Anomalies significatives et seuil de signification \u00bb : La NEP 320 intitul\u00e9e \u00ab Norme d&#8217;exercice professionnel relative \u00e0 l&#8217;application de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=1978\" class=\"more-link\">Continue reading &lsquo;Normes d\u2019exercice professionnel : homologation des NEP 320 et 450 relatives aux anomalies en audit&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=\"Normes%20d%E2%80%99exercice%20professionnel%20%3A%20homologation%20des%20NEP%20320%20et%20450%20relatives%20aux%20anomalies%20en%20audit\";<\/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":[7,40,21],"tags":[174,1066,1623,406,1065,301,1067,1068,130],"class_list":["post-1978","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-des-comptes","category-nep","tag-anomalies","tag-caractere-significatif","tag-nep","tag-nep-320","tag-nep-450","tag-normes-dexercice-professionnel","tag-planification","tag-seuil-de-planification","tag-seuil-de-signification"],"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\/1978","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=1978"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1978\/revisions"}],"predecessor-version":[{"id":1982,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1978\/revisions\/1982"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}