{"id":2911,"date":"2013-02-10T14:10:48","date_gmt":"2013-02-10T12:10:48","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=2911"},"modified":"2014-04-19T09:14:34","modified_gmt":"2014-04-19T07:14:34","slug":"le-cadre-normatif-de-la-mission-daudit-des-comptes-consolides","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=2911","title":{"rendered":"Le cadre normatif de la mission d\u2019audit des comptes consolid\u00e9s"},"content":{"rendered":"<p style=\"text-align: justify;\">La NEP-600 intitul\u00e9e \u00ab Principes sp\u00e9cifiques applicables \u00e0 l\u2019audit des comptes consolid\u00e9s \u00bb compl\u00e9t\u00e9e par la Note d\u2019Information n\u00b0 XI (\u00ab Le commissaire aux comptes et l\u2019audit des comptes consolid\u00e9s \u00bb de d\u00e9cembre 2011) d\u00e9finissent le cadre normatif de la mission d\u2019audit des comptes du commissaire aux comptes.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/02\/NI-XI.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2912\" alt=\"NI XI - Le commissaire aux comptes et l'audit des comptes consolid\u00e9s\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/02\/NI-XI.png\" width=\"451\" height=\"640\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/02\/NI-XI.png 451w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/02\/NI-XI-211x300.png 211w\" sizes=\"auto, (max-width: 451px) 100vw, 451px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Ces deux documents \u00e9dit\u00e9s par la CNCC pr\u00e9cisent les particularit\u00e9s de la mission d&#8217;audit des comptes consolid\u00e9s au cours des diff\u00e9rentes \u00e9tapes de la mission :<\/p>\n<ul>\n<li>Acceptation de la mission,<\/li>\n<li>R\u00e9daction de la lettre de mission,<\/li>\n<li>Evaluation du contr\u00f4le interne et du processus d&#8217;\u00e9laboration des comptes consolid\u00e9s,<\/li>\n<li>Contr\u00f4le des comptes consolid\u00e9s,<\/li>\n<li>Emission de l&#8217;opinion.<\/li>\n<\/ul>\n<p><em>Retrouvez tous les articles sur l&#8217;<a title=\"Articles sur : Audit des comptes consolid\u00e9s\" href=\"http:\/\/www.auditsi.eu\/?cat=324\">audit des comptes consolid\u00e9s<\/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=\"Le%20cadre%20normatif%20de%20la%20mission%20d%E2%80%99audit%20des%20comptes%20consolid%C3%A9s\";<\/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 NEP-600 intitul\u00e9e \u00ab Principes sp\u00e9cifiques applicables \u00e0 l\u2019audit des comptes consolid\u00e9s \u00bb compl\u00e9t\u00e9e par la Note d\u2019Information n\u00b0 XI (\u00ab Le commissaire aux comptes et l\u2019audit des comptes consolid\u00e9s \u00bb de d\u00e9cembre 2011) d\u00e9finissent le cadre normatif de la mission d\u2019audit des comptes du commissaire aux comptes. Ces deux documents \u00e9dit\u00e9s par la CNCC &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=2911\" class=\"more-link\">Continue reading &lsquo;Le cadre normatif de la mission d\u2019audit des comptes consolid\u00e9s&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=\"Le%20cadre%20normatif%20de%20la%20mission%20d%E2%80%99audit%20des%20comptes%20consolid%C3%A9s\";<\/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":[7,324,21,469],"tags":[342,278,1645,1632,17,1623,459,301,1150],"class_list":["post-2911","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-consolides","category-nep","category-reglementation-et-demarche-daudit","tag-cncc","tag-commissaire-aux-comptes","tag-comptes-consolides","tag-controle-des-comptes","tag-demarche-daudit","tag-nep","tag-nep-600","tag-normes-dexercice-professionnel","tag-note-dinformation"],"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\/2911","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=2911"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2911\/revisions"}],"predecessor-version":[{"id":4757,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2911\/revisions\/4757"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}