{"id":2147,"date":"2012-10-21T20:22:50","date_gmt":"2012-10-21T18:22:50","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=2147"},"modified":"2012-10-22T01:18:15","modified_gmt":"2012-10-21T23:18:15","slug":"la-certification-des-comptes-annuels-en-periode-de-crise-economique-une-vigilance-permanente","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=2147","title":{"rendered":"La certification des comptes annuels en p\u00e9riode de crise \u00e9conomique : une vigilance permanente"},"content":{"rendered":"<p style=\"text-align: justify;\">Le contexte \u00e9conomique d\u00e9grad\u00e9 auquel les entreprises sont confront\u00e9es incite les commissaires aux comptes \u00e0 une relative prudence dans leur mission d&#8217;audit.<\/p>\n<p style=\"text-align: justify;\">La d\u00e9marche d&#8217;audit \u00e0 adopter n&#8217;est pas fondamentalement impact\u00e9e, elle doit simplement \u00eatre adapt\u00e9e \u00e0 la conjoncture.<\/p>\n<p style=\"text-align: justify;\">La mission du commissaire aux comptes est permanente ce qui lui laisse l&#8217;opportunit\u00e9 d&#8217;intervenir dans l&#8217;entreprise tout au long de l&#8217;ann\u00e9e. Dans un contexte aussi incertain que celui que nous connaissons, le commissaire aux comptes ne peut n\u00e9gliger, y compris pour les pr\u00e9tendus &#8220;petits dossiers&#8221;, cette possibilit\u00e9 qui lui assure une connaissance en temps r\u00e9el de la situation de l&#8217;entreprise (situation comptable, carnet de commande, tr\u00e9sorerie, litiges, engagements&#8230;). L&#8217;int\u00e9rim et l&#8217;assistance aux inventaires physiques sont autant d&#8217;\u00e9v\u00e9nements que le commissaire aux comptes met \u00e0 profit pour sentir le pouls de ses clients. Quelques appels t\u00e9l\u00e9phoniques en cours d&#8217;exercice ne nuiront pas non plus \u00e0 sa mission, lui permettant tout \u00e0 la fois de maintenir le lien avec le dirigeant tout en r\u00e9pondant \u00e0 son devoir de vigilance&#8230; notamment en mati\u00e8re de proc\u00e9dure d&#8217;alerte.<\/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=\"La%20certification%20des%20comptes%20annuels%20en%20p%C3%A9riode%20de%20crise%20%C3%A9conomique%20%3A%20une%20vigilance%20permanente\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le contexte \u00e9conomique d\u00e9grad\u00e9 auquel les entreprises sont confront\u00e9es incite les commissaires aux comptes \u00e0 une relative prudence dans leur mission d&#8217;audit. La d\u00e9marche d&#8217;audit \u00e0 adopter n&#8217;est pas fondamentalement impact\u00e9e, elle doit simplement \u00eatre adapt\u00e9e \u00e0 la conjoncture. La mission du commissaire aux comptes est permanente ce qui lui laisse l&#8217;opportunit\u00e9 d&#8217;intervenir dans l&#8217;entreprise &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=2147\" class=\"more-link\">Continue reading &lsquo;La certification des comptes annuels en p\u00e9riode de crise \u00e9conomique : une vigilance permanente&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=\"La%20certification%20des%20comptes%20annuels%20en%20p%C3%A9riode%20de%20crise%20%C3%A9conomique%20%3A%20une%20vigilance%20permanente\";<\/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":[7,6,21],"tags":[1080,47,1084,17,1081,1082,1623,301,87,1079,1067,1085,1077,1078,1083],"class_list":["post-2147","post","type-post","status-publish","format-standard","hentry","category-breves","category-mission-du-commissaire-aux-comptes","category-nep","tag-carnet-de-commande","tag-crise-economique","tag-defaillance-des-entreprises","tag-demarche-daudit","tag-interim","tag-inventaire-physique","tag-nep","tag-normes-dexercice-professionnel","tag-orientation-de-la-mission","tag-permanence-de-la-mission","tag-planification","tag-prevention-des-difficultes","tag-procedure-dalerte","tag-prudence","tag-vigilance"],"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\/2147","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=2147"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2147\/revisions"}],"predecessor-version":[{"id":2151,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2147\/revisions\/2151"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}