{"id":560,"date":"2011-04-04T07:05:25","date_gmt":"2011-04-04T06:05:25","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=560"},"modified":"2014-02-16T13:39:06","modified_gmt":"2014-02-16T11:39:06","slug":"access-excel-sql-audit-de-donnees-valorisation-des-stocks-controle-de-la-coherence-des-etats-dinventaire","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=560","title":{"rendered":"ACCESS-EXCEL &#8211; SQL &#8211; Audit de donn\u00e9es &#8211; Valorisation des stocks : contr\u00f4le de la coh\u00e9rence des \u00e9tats d&#8217;inventaire"},"content":{"rendered":"<p style=\"text-align: justify;\">Le contr\u00f4le des stocks est une phase incontournable du contr\u00f4le des comptes. Le commissaire aux comptes s\u2019assure, entre autres, que les \u00e9tats d\u2019inventaire ayant servi de base \u00e0 la comptabilisation des stocks sont conformes d\u2019une part en quantit\u00e9 en les rapprochant avec les feuilles de comptage et ses prises d\u2019inventaire et d\u2019autre part en valeur en rapprochant les prix unitaires avec des factures d\u2019achat (marchandises, mati\u00e8res premi\u00e8res). Pr\u00e9alablement \u00e0 ces sondages, des contr\u00f4les de coh\u00e9rence sur la pr\u00e9sentation des \u00e9tats ainsi que sur les variations N\/N-1 des r\u00e9f\u00e9rences et des quantit\u00e9s pr\u00e9sentes peuvent \u00eatre r\u00e9alis\u00e9es.<\/p>\n<p style=\"text-align: justify;\">Cependant, face aux milliers de lignes que comprennent certains \u00e9tats d\u2019inventaire, les contr\u00f4les s\u2019av\u00e8rent assez rapidement lourds \u00e0 mener. Gr\u00e2ce \u00e0 l\u2019analyse de donn\u00e9es informatis\u00e9e, l\u2019auditeur automatisera de multiples contr\u00f4les.<\/p>\n<p style=\"text-align: justify;\">Lire la suite : cf lien ci-apr\u00e8s<\/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=\"ACCESS-EXCEL%20-%20SQL%20-%20Audit%20de%20donn%C3%A9es%20-%20Valorisation%20des%20stocks%20%3A%20contr%C3%B4le%20de%20la%20coh%C3%A9rence%20des%20%C3%A9tats%20d%27inventaire\";<\/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 contr\u00f4le des stocks est une phase incontournable du contr\u00f4le des comptes. Le commissaire aux comptes s\u2019assure, entre autres, que les \u00e9tats d\u2019inventaire ayant servi de base \u00e0 la comptabilisation des stocks sont conformes d\u2019une part en quantit\u00e9 en les rapprochant avec les feuilles de comptage et ses prises d\u2019inventaire et d\u2019autre part en valeur &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=560\" class=\"more-link\">Continue reading &lsquo;ACCESS-EXCEL &#8211; SQL &#8211; Audit de donn\u00e9es &#8211; Valorisation des stocks : contr\u00f4le de la coh\u00e9rence des \u00e9tats d&#8217;inventaire&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=\"ACCESS-EXCEL%20-%20SQL%20-%20Audit%20de%20donn%C3%A9es%20-%20Valorisation%20des%20stocks%20%3A%20contr%C3%B4le%20de%20la%20coh%C3%A9rence%20des%20%C3%A9tats%20d%27inventaire\";<\/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":[50,39,181,48,282],"tags":[60,166,287,284,1634,1631,1632,1639,1633,52,294,293,290,285,286,57,283,292,291,1643,288,289],"class_list":["post-560","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-cas-pratiques","category-cycle-stocks","category-excel","category-sql","tag-access","tag-analyse-de-donnees","tag-and","tag-as","tag-audit-de-donnees","tag-cas-pratiques","tag-controle-des-comptes","tag-cycle-stocks","tag-excel","tag-exploitation-des-donnees","tag-filtres","tag-formats-conditionnels","tag-group-by","tag-iif","tag-or","tag-requete-sql","tag-select-from-where-order-by","tag-somme","tag-sous-total","tag-sql","tag-sum","tag-union"],"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\/560","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=560"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/560\/revisions"}],"predecessor-version":[{"id":4564,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/560\/revisions\/4564"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}