{"id":626,"date":"2011-06-06T08:40:45","date_gmt":"2011-06-06T06:40:45","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=626"},"modified":"2015-01-25T01:51:00","modified_gmt":"2015-01-24T23:51:00","slug":"assurer-la-coherence-des-travaux-du-commissaire-aux-comptes-de-l%e2%80%99orientation-de-la-mission-a-la-formulation-de-l%e2%80%99opinion-avec-l%e2%80%99aide-du-vba","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=626","title":{"rendered":"Assurer la coh\u00e9rence des travaux du commissaire aux comptes de l\u2019orientation de la mission \u00e0 la formulation de l\u2019opinion avec l\u2019aide du VBA"},"content":{"rendered":"<p style=\"text-align: justify;\">Un des points cruciaux dans la formalisation des travaux d\u2019audit est de maintenir la coh\u00e9rence entre toutes les t\u00e2ches du processus d\u2019audit mis en \u0153uvre par le commissaire aux comptes : de l\u2019orientation de la mission (formalis\u00e9e dans le m\u00e9mo d\u2019approche) \u00e0 la formulation de son opinion dans son rapport sur les comptes annuels en passant par le programme de contr\u00f4les des comptes et les synth\u00e8ses de cycles. Toute la difficult\u00e9 est de conserver un fil conducteur constant entre toutes ces \u00e9tapes. En effet, l\u2019audit est d\u00e9compos\u00e9 en plusieurs \u00e9tapes \u00e9tal\u00e9es dans le temps et men\u00e9 par diff\u00e9rents intervenants selon leurs comp\u00e9tences et disponibilit\u00e9s (assistance aux inventaires, int\u00e9rim, revue du syst\u00e8me d\u2019information\u2026).<\/p>\n<p style=\"text-align: justify;\">Le commissaire aux comptes doit communiquer avec ses \u00e9quipes et formaliser cette communication \u00e0 l\u2019aide d\u2019un outil centralisant pour chaque \u00e9tape d\u2019audit les donn\u00e9es essentielles (approche des risques, suivi des recommandations, travaux restant \u00e0 r\u00e9aliser, objectifs d\u2019audit, mise \u00e0 jour des risques et objectifs en cours de mission\u2026) ; ces informations devant ensuite \u00eatre restitu\u00e9es aux auditeurs au moment opportun (par le biais d&#8217;un plan de mission, de programmes de travail\u2026). Cette restitution s\u2019effectue entre autres au moment de la r\u00e9daction par l\u2019auditeur de la synth\u00e8se d\u2019un cycle d\u2019audit.<\/p>\n<p style=\"text-align: justify;\">La centralisation et la restitution de ces informations peuvent \u00eatre utilement automatis\u00e9es \u00e0 l\u2019aide d\u2019une application d\u2019audit g\u00e9n\u00e9rant des synth\u00e8ses d\u2019audit ; celles-ci pourront rappeler de mani\u00e8re exhaustive les objectifs d\u2019audit poursuivis param\u00e9tr\u00e9s selon les souhaits du commissaire aux comptes. Dans ce cadre, le VBA, langage de d\u00e9veloppement int\u00e9gr\u00e9 \u00e0 EXCEL, permet de d\u00e9ployer rapidement des applications souples et personnalisables. A titre d\u2019exemple, le lecteur trouvera en bas de page quelques lignes de code VBA qui assurent au commissaire aux comptes la s\u00e9r\u00e9nit\u00e9 dans la supervision de ses mandats ainsi que le r\u00e9sultat de l\u2019ex\u00e9cution de cet extrait de code dans une synth\u00e8se de cycle (l\u2019auditeur n\u2019a plus qu\u2019\u00e0 compl\u00e9ter la synth\u00e8se selon les prescriptions du signataire) : cf lien en bas de page.<\/p>\n<p style=\"text-align: justify;\">Pour conclure, le VBA n\u2019est pas un vulgaire colifichet mais un r\u00e9el atout pour le commissaire aux comptes, lui assurant de pr\u00e9cieux gains de temps dans le suivi de ses dossiers.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Calibri; font-size: small;\">&#8212;-<\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-size: small;\"><span style=\"font-family: Calibri;\">Extrait du code-source de l\u2019application d\u2019audit\u00a0du cabinet (AppliAUDIT) : cet extrait lit, pour un cycle donn\u00e9, les objectifs d\u2019audit que le commissaire aux comptes a d\u00e9fini et les retranscrit en ent\u00eate de la synth\u00e8se de cycle\u00a0:<\/span><\/span><\/em><\/p>\n<pre class=\"lang:default decode:true  \">'Objectifs d'audit\r\n\r\n.Font.Italic = True\r\n\r\n.TypeText \"Objectifs de contr\u00f4les classiques (tenant compte des travaux de l'expert-comptable) :\"\r\n\r\n.TypeParagraph\r\n\r\n.Font.Italic = False\r\n\r\nk = LigneD\u00e9butObjectifs\r\n\r\ns1 = \"\"\r\n\r\ns2 = \"\"\r\n\r\nN\u00e9ant = True\r\n\r\nDo\r\n\r\n  s1 = classeurSynth.Sheets(FeuilleObjectifs).Cells(k, 1).Value\r\n\r\n  If s1 = CodeCycle Then\r\n\r\n    s2 = classeurSynth.Sheets(FeuilleObjectifs).Cells(k, 2).Value\r\n\r\n  Else: s2 = \"\"\r\n\r\nEnd If\r\n\r\nIf s2 &lt;&gt; \"\" Then\r\n\r\n  .TypeText \"- \" &amp; s2\r\n\r\n  .TypeParagraph\r\n\r\n  N\u00e9ant = False\r\n\r\nEnd If\r\n\r\nk = k + 1\r\n\r\nLoop While s1 &lt;&gt; \"\"\r\n\r\n  If N\u00e9ant = True Then\r\n\r\n    .TypeText \"- N\u00e9ant\"\r\n\r\n    .TypeParagraph\r\n\r\n  End If<\/pre>\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=\"Assurer%20la%20coh%C3%A9rence%20des%20travaux%20du%20commissaire%20aux%20comptes%20de%20l%E2%80%99orientation%20de%20la%20mission%20%C3%A0%20la%20formulation%20de%20l%E2%80%99opinion%20avec%20l%E2%80%99aide%20du%20VBA\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Un des points cruciaux dans la formalisation des travaux d\u2019audit est de maintenir la coh\u00e9rence entre toutes les t\u00e2ches du processus d\u2019audit mis en \u0153uvre par le commissaire aux comptes : de l\u2019orientation de la mission (formalis\u00e9e dans le m\u00e9mo d\u2019approche) \u00e0 la formulation de son opinion dans son rapport sur les comptes annuels en &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=626\" class=\"more-link\">Continue reading &lsquo;Assurer la coh\u00e9rence des travaux du commissaire aux comptes de l\u2019orientation de la mission \u00e0 la formulation de l\u2019opinion avec l\u2019aide du VBA&rsquo; 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