{"id":353,"date":"2010-01-03T00:33:47","date_gmt":"2010-01-02T23:33:47","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=353"},"modified":"2011-09-21T14:00:28","modified_gmt":"2011-09-21T12:00:28","slug":"2010-avec-la-nouvelle-annee-le-temps-des-resolutions","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=353","title":{"rendered":"2010. Avec la nouvelle ann\u00e9e, le temps des r\u00e9solutions"},"content":{"rendered":"<p style=\"text-align: justify;\">La nouvelle ann\u00e9e vient de pointer le bout de son nez. 2009 n&#8217;aura pas \u00e9t\u00e9 une ann\u00e9e florissante d&#8217;un point de vue \u00e9conomique, encore que certains secteurs d&#8217;activit\u00e9 auront su tirer leur \u00e9pingle du jeu. Et 2010 ? Les march\u00e9s boursiers sont repartis \u00e0 la hausse, le secteur bancaire semble avoir achev\u00e9 son r\u00e9tablissement. Cependant, les entreprises ne sont pas encore sorties du marasme. Gageons que la progression des indices boursiers anticipe la reprise \u00e9conomique et que la baisse des taux d&#8217;int\u00e9r\u00eat relance les investissements et dope la croissance.<\/p>\n<p style=\"text-align: justify;\">Les missions d&#8217;audit sont impact\u00e9es par la crise. Les diligences du commissaire aux comptes pour les exercices clos en 2009 seront orient\u00e9es sensiblement de la m\u00eame mani\u00e8re que pour les exercices clos en 2008 dans la mesure o\u00f9 le contexte \u00e9conomique est inchang\u00e9. Les probl\u00e9matiques de continuit\u00e9 d&#8217;exploitation et de valorisation des actifs \u00e9tant bien entendu les plus sensibles. A ces deux probl\u00e9matiques, j&#8217;en ajouterais une : l&#8217;appr\u00e9ciation du risque de fraude. La fraude n&#8217;est pas un gadget de plus dans la panoplie de l&#8217;auditeur remis au go\u00fbt du jour par la NEP 240 intitul\u00e9e \u00ab Prise en consid\u00e9ration de la possibilit\u00e9 de fraude lors de l&#8217;audit des comptes \u00bb. Le risque de fraude est un des fl\u00e9aux qui accompagne les incertitudes \u00e9conomiques et les restructurations d&#8217;entreprises.<\/p>\n<p style=\"text-align: justify;\">Pour l&#8217;accomplissement de ses diligences le commissaire aux comptes aura tout int\u00e9r\u00eat \u00e0 faire appel aux techniques d&#8217;extractions et d&#8217;exploitation des donn\u00e9es du syst\u00e8me d&#8217;information afin de rendre syst\u00e9matiques et plus exhaustif ses contr\u00f4les. Voil\u00e0 une bonne r\u00e9solution \u00e0 suivre.<\/p>\n<p style=\"text-align: justify;\">Le retour de la confiance et la prudence seront les ma\u00eetres mots tant des diff\u00e9rents acteurs \u00e9conomiques que des professionnels de la comptabilit\u00e9 et de l&#8217;audit.<\/p>\n<p style=\"text-align: justify;\">Je profite de l&#8217;occasion pour vous souhaiter \u00e0 tous une excellente ann\u00e9e 2010.<\/p>\n<p style=\"text-align: justify;\"><em>Beno\u00eet-Ren\u00e9 RIVIERE<br \/>\nExpert-comptable<\/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=\"2010.%20Avec%20la%20nouvelle%20ann%C3%A9e%2C%20le%20temps%20des%20r%C3%A9solutions\";<\/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 nouvelle ann\u00e9e vient de pointer le bout de son nez. 2009 n&#8217;aura pas \u00e9t\u00e9 une ann\u00e9e florissante d&#8217;un point de vue \u00e9conomique, encore que certains secteurs d&#8217;activit\u00e9 auront su tirer leur \u00e9pingle du jeu. Et 2010 ? Les march\u00e9s boursiers sont repartis \u00e0 la hausse, le secteur bancaire semble avoir achev\u00e9 son r\u00e9tablissement. Cependant, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=353\" class=\"more-link\">Continue reading &lsquo;2010. Avec la nouvelle ann\u00e9e, le temps des r\u00e9solutions&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=\"2010.%20Avec%20la%20nouvelle%20ann%C3%A9e%2C%20le%20temps%20des%20r%C3%A9solutions\";<\/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":[7,8,4],"tags":[126,14,125,1632,47,17,22,1621],"class_list":["post-353","post","type-post","status-publish","format-standard","hentry","category-breves","category-extractions-de-donnees","category-fraude","tag-appreciation-du-risque-de-fraude","tag-confiance","tag-continuite-dexploitation","tag-controle-des-comptes","tag-crise-economique","tag-demarche-daudit","tag-extraction-de-donnees","tag-fraude"],"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\/353","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=353"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/353\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}