{"id":4345,"date":"2013-12-27T01:27:44","date_gmt":"2013-12-26T23:27:44","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4345"},"modified":"2013-12-27T12:58:51","modified_gmt":"2013-12-27T10:58:51","slug":"les-normes-international-daudit-isa","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4345","title":{"rendered":"Les Normes Internationales d&#8217;Audit (ISA)"},"content":{"rendered":"<p style=\"text-align: justify;\">Les normes internationales d&#8217;audit (ISA) ont \u00e9t\u00e9 r\u00e9dig\u00e9es par l&#8217;International Auditing and Assurance Standards Board (IAASB) de l&#8217;International Federation of Accountants (IFAC).<\/p>\n<p style=\"text-align: justify;\">Elles forment un r\u00e9f\u00e9rentiel de normes adopt\u00e9 par l&#8217;Union Europ\u00e9enne et de nombreux pays pour la certification des comptes annuels et comptes consolid\u00e9s des entreprises et par certaines organisations internationales pour la certification de leurs comptes annuels.<\/p>\n<div id=\"attachment_4347\" style=\"width: 461px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Normes-ISA.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4347\" class=\"size-full wp-image-4347\" alt=\"Les Normes Internationales d'Audit (ISA)\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Normes-ISA.png\" width=\"451\" height=\"640\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Normes-ISA.png 451w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Normes-ISA-211x300.png 211w\" sizes=\"auto, (max-width: 451px) 100vw, 451px\" \/><\/a><p id=\"caption-attachment-4347\" class=\"wp-caption-text\">Couverture du guide des Normes Internationales d&#8217;Audit (ISA)<\/p><\/div>\n<p style=\"text-align: justify;\">En France, les normes ISA ont \u00e9t\u00e9 retranscrites par le biais des <a title=\"Normes d\u2019Exercice Professionnel (NEP)\" href=\"http:\/\/www.auditsi.eu\/?tag=normes-dexercice-professionnel\">Normes d&#8217;Exercice Professionnel (NEP)<\/a>. Etant inscrites dans la loi, les NEP sont d&#8217;application imp\u00e9rative pour le commissaire aux comptes. La lecture du texte des normes ISA est compl\u00e9mentaire des NEP dans la mesure o\u00f9 le texte des NEP est tr\u00e8s succinct.<\/p>\n<p style=\"text-align: justify;\">Plus d&#8217;informations :<\/p>\n<p style=\"text-align: justify;\"><a title=\"Contr\u00f4le l\u00e9gal des comptes (Commission europ\u00e9enne)\" href=\"http:\/\/ec.europa.eu\/internal_market\/auditing\/index_fr.htm\" target=\"_blank\">Contr\u00f4le l\u00e9gal des comptes<\/a> (site de la Commission europ\u00e9enne)<\/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=\"Les%20Normes%20Internationales%20d%27Audit%20%28ISA%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les normes internationales d&#8217;audit (ISA) ont \u00e9t\u00e9 r\u00e9dig\u00e9es par l&#8217;International Auditing and Assurance Standards Board (IAASB) de l&#8217;International Federation of Accountants (IFAC). Elles forment un r\u00e9f\u00e9rentiel de normes adopt\u00e9 par l&#8217;Union Europ\u00e9enne et de nombreux pays pour la certification des comptes annuels et comptes consolid\u00e9s des entreprises et par certaines organisations internationales pour la certification &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4345\" class=\"more-link\">Continue reading &lsquo;Les Normes Internationales d&#8217;Audit (ISA)&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=\"Les%20Normes%20Internationales%20d%27Audit%20%28ISA%29\";<\/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":[7,717,324,21,469],"tags":[170,342,1298,1299,1300,1297,1623,1293],"class_list":["post-4345","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","category-comptes-consolides","category-nep","category-reglementation-et-demarche-daudit","tag-certification-des-comptes","tag-cncc","tag-csoec","tag-iaasb","tag-ifac","tag-isa","tag-nep","tag-union-europeenne"],"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\/4345","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=4345"}],"version-history":[{"count":9,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4345\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4345\/revisions\/4356"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}