{"id":5979,"date":"2015-04-25T11:02:46","date_gmt":"2015-04-25T09:02:46","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5979"},"modified":"2015-04-26T12:11:30","modified_gmt":"2015-04-26T10:11:30","slug":"guide-pour-lutilisation-des-normes-internationales-daudit-dans-laudit-des-petites-et-moyennes-entreprises","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5979","title":{"rendered":"Guide pour l\u2019utilisation des Normes Internationales d\u2019Audit dans l\u2019Audit des Petites et Moyennes Entreprises"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;<a href=\"http:\/\/www.ifac.org\/\" target=\"_blank\">IFAC<\/a> a publi\u00e9 le premier tome de son Guide pour l\u2019utilisation des Normes Internationales d\u2019Audit dans l\u2019Audit des Petites et Moyennes Entreprises pour aider les professionnels dans la mise en \u0153uvre des <a title=\"Les Normes Internationales d\u2019Audit (ISA)\" href=\"http:\/\/www.auditsi.eu\/?p=4345\">Normes Internationales d&#8217;Audit<\/a> (ISA) dans l\u2019audit des petites et moyennes entreprises.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/Guide-utilisation-normes-ISA-tome-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5981\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/Guide-utilisation-normes-ISA-tome-1.png\" alt=\"Guide pour l\u2019utilisation des Normes Internationales d\u2019Audit dans l\u2019Audit des Petites et Moyennes Entreprises\" width=\"451\" height=\"640\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/Guide-utilisation-normes-ISA-tome-1.png 451w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/04\/Guide-utilisation-normes-ISA-tome-1-211x300.png 211w\" sizes=\"auto, (max-width: 451px) 100vw, 451px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Sommaire du tome 1 (Concepts fondamentaux) du guide :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Comment utiliser le guide<\/li>\n<li style=\"text-align: justify;\">Les normes internationales d\u2019audit<\/li>\n<li style=\"text-align: justify;\">L\u2019\u00e9thique, les normes ISA et le contr\u00f4le qualit\u00e9<\/li>\n<li style=\"text-align: justify;\">L\u2019approche d\u2019audit par les risques<\/li>\n<li style=\"text-align: justify;\">Le contr\u00f4le interne<\/li>\n<li style=\"text-align: justify;\">Objectifs et composants<\/li>\n<li style=\"text-align: justify;\">Les assertions relatives aux \u00e9tats financiers<\/li>\n<li style=\"text-align: justify;\">Le caract\u00e8re significatif et le risque d\u2019audit<\/li>\n<li style=\"text-align: justify;\">Les proc\u00e9dures d\u2019\u00e9valuation des risques<\/li>\n<li style=\"text-align: justify;\">Les r\u00e9ponses aux risques \u00e9valu\u00e9s<\/li>\n<li style=\"text-align: justify;\">Les estimations comptables<\/li>\n<li style=\"text-align: justify;\">Les parties li\u00e9es<\/li>\n<li style=\"text-align: justify;\">Les \u00e9v\u00e9nements post\u00e9rieurs \u00e0 la date de cl\u00f4ture<\/li>\n<li style=\"text-align: justify;\">La continuit\u00e9 de l\u2019exploitation<\/li>\n<li style=\"text-align: justify;\">Le r\u00e9sum\u00e9 des exigences d\u2019audit contenues dans les autres normes ISA<\/li>\n<li style=\"text-align: justify;\">La documentation d\u2019audit<\/li>\n<li style=\"text-align: justify;\">Le fondement de l\u2019opinion sur les \u00e9tats financiers<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le guide en fran\u00e7ais est t\u00e9l\u00e9chargeable ci-apr\u00e8s ou sur le site de l&#8217;IFAC.<\/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=\"Guide%20pour%20l%E2%80%99utilisation%20des%20Normes%20Internationales%20d%E2%80%99Audit%20dans%20l%E2%80%99Audit%20des%20Petites%20et%20Moyennes%20Entreprises\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L&#8217;IFAC a publi\u00e9 le premier tome de son Guide pour l\u2019utilisation des Normes Internationales d\u2019Audit dans l\u2019Audit des Petites et Moyennes Entreprises pour aider les professionnels dans la mise en \u0153uvre des Normes Internationales d&#8217;Audit (ISA) dans l\u2019audit des petites et moyennes entreprises. Sommaire du tome 1 (Concepts fondamentaux) du guide : Comment utiliser le &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5979\" class=\"more-link\">Continue reading &lsquo;Guide pour l\u2019utilisation des Normes Internationales d\u2019Audit dans l\u2019Audit des Petites et Moyennes Entreprises&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=\"Guide%20pour%20l%E2%80%99utilisation%20des%20Normes%20Internationales%20d%E2%80%99Audit%20dans%20l%E2%80%99Audit%20des%20Petites%20et%20Moyennes%20Entreprises\";<\/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":[717,29,469],"tags":[527,335,1066,125,1622,1581,184,1582,799,1583,1300,1297,868,1584,1338,620,1580],"class_list":["post-5979","post","type-post","status-publish","format-standard","hentry","category-comptes-annuels","category-livres-ouvrages","category-reglementation-et-demarche-daudit","tag-approche-des-risques","tag-assertions-daudit","tag-caractere-significatif","tag-continuite-dexploitation","tag-controle-interne","tag-controle-qualite","tag-documentation-des-travaux","tag-estimations-comptables","tag-evaluation-des-risques","tag-evenements-posterieurs-a-la-cloture","tag-ifac","tag-isa","tag-norme","tag-opinion-sur-les-comptes-annuels","tag-parties-liees","tag-pme","tag-www-ifac-org"],"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\/5979","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=5979"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5979\/revisions"}],"predecessor-version":[{"id":6016,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5979\/revisions\/6016"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}