{"id":565,"date":"2011-04-15T09:45:02","date_gmt":"2011-04-15T08:45:02","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=565"},"modified":"2011-09-22T01:38:09","modified_gmt":"2011-09-21T23:38:09","slug":"confirmations-directes-la-difficile-realite-de-la-transparence-financiere","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=565","title":{"rendered":"Confirmations directes : la difficile r\u00e9alit\u00e9 de la transparence financi\u00e8re"},"content":{"rendered":"<p style=\"text-align: justify;\">La confirmation directe (ou circularisation) est une des diligences obligatoires du commissaire aux comptes (NEP-505. Demandes de confirmation des tiers). Cette technique de collecte des \u00e9l\u00e9ments probants permet de valider les soldes et mouvements comptables et contribue \u00e0 la d\u00e9tection d\u2019anomalies voire de fraudes (NEP-240. Prise en consid\u00e9ration de la possibilit\u00e9 de fraudes lors de l\u2019audit des comptes). \u00a0A ce titre, nous la pratiquons tous. Et, g\u00e9n\u00e9ralement, le taux de r\u00e9ponse est assez satisfaisant.<\/p>\n<p style=\"text-align: justify;\">Depuis de nombreuses ann\u00e9es, nous nous sommes habitu\u00e9s \u00e0 ce que les banques facturent une \u00ab\u00a0prestation\u00a0\u00bb pour l\u2019\u00e9dition d\u2019une r\u00e9ponse \u00ab\u00a0sous r\u00e9serve d\u2019erreur ou d\u2019omission\u00a0\u00bb. Entre 40 et 200 \u20ac la r\u00e9ponse, il faut vraiment cibler les demandes et faire preuve de p\u00e9dagogie aupr\u00e8s des clients, PME pour la plupart.<\/p>\n<p style=\"text-align: justify;\">Ce sont maintenant les fournisseurs qui s\u2019engagent dans cette d\u00e9marche. Et pas des moindres. Un des trois op\u00e9rateurs de t\u00e9l\u00e9phonie mobile demande pas moins de 300 \u20ac pour r\u00e9pondre \u00e0 notre demande.<\/p>\n<p style=\"text-align: justify;\">La mission du commissaire aux comptes est pourtant d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. A ce tarif-l\u00e0, dans quelles ann\u00e9es, le co\u00fbt des circularisations repr\u00e9sentera un r\u00e9el budget. Le commissaire aux comptes dans les PME devra faire un r\u00e9el effort de communication non seulement pour d\u00e9fendre ses honoraires mais \u00e9galement pour d\u00e9fendre l\u2019exercice m\u00eame de sa mission dans le respect de la r\u00e9glementation (et en premier lieu des NEP).<\/p>\n<p style=\"text-align: justify;\">Doit-on pour autant se r\u00e9signer\u00a0?<\/p>\n<p style=\"text-align: justify;\">Je pense que non. Les instances de tutelle mettent une pression constante sur le commissaire aux comptes pour maintenir un niveau \u00e9lev\u00e9 de qualit\u00e9 dans nos travaux et \u00e9rige le commissaire aux comptes comme garant de la transparence financi\u00e8re dans la communication des comptes des entreprises. Il est temps de r\u00e9agir et de d\u00e9noncer ces pratiques.<\/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=\"Confirmations%20directes%20%3A%20la%20difficile%20r%C3%A9alit%C3%A9%20de%20la%20transparence%20financi%C3%A8re\";<\/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 confirmation directe (ou circularisation) est une des diligences obligatoires du commissaire aux comptes (NEP-505. Demandes de confirmation des tiers). Cette technique de collecte des \u00e9l\u00e9ments probants permet de valider les soldes et mouvements comptables et contribue \u00e0 la d\u00e9tection d\u2019anomalies voire de fraudes (NEP-240. Prise en consid\u00e9ration de la possibilit\u00e9 de fraudes lors de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=565\" class=\"more-link\">Continue reading &lsquo;Confirmations directes : la difficile r\u00e9alit\u00e9 de la transparence financi\u00e8re&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=\"Confirmations%20directes%20%3A%20la%20difficile%20r%C3%A9alit%C3%A9%20de%20la%20transparence%20financi%C3%A8re\";<\/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":[7,40,6],"tags":[300,183,299,41,303,1644,17,168,302,298,296,297,1623,394,398,301,305,295],"class_list":["post-565","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-des-comptes","category-mission-du-commissaire-aux-comptes","tag-circularisation","tag-collecte-des-elements-probants","tag-confirmation-directe","tag-cycle-clients","tag-cycle-fournisseurs","tag-cycle-tresorerie","tag-demarche-daudit","tag-detection-des-anomalies","tag-detection-des-fraudes","tag-h3c","tag-interet-general","tag-ministere-de-la-justice","tag-nep","tag-nep-240","tag-nep-505","tag-normes-dexercice-professionnel","tag-operateurs-de-telephonie-mobile","tag-transparence-financiere"],"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\/565","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=565"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/565\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}