{"id":75,"date":"2008-12-20T22:55:22","date_gmt":"2008-12-20T21:55:22","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=75"},"modified":"2011-09-20T13:21:26","modified_gmt":"2011-09-20T11:21:26","slug":"imprevisibilite-des-controles-du-commissaire-aux-comptes","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=75","title":{"rendered":"Impr\u00e9visibilit\u00e9 des contr\u00f4les du commissaire aux comptes"},"content":{"rendered":"<p style=\"text-align: justify;\">La NEP-240 intitul\u00e9e \u00ab Prise en consid\u00e9ration de la possibilit\u00e9 de fraude lors de l&#8217;audit des comptes \u00bb stipule que le commissaire aux comptes doit mettre en \u0153uvre une dose d&#8217;impr\u00e9visibilit\u00e9 dans ses contr\u00f4les. Il est vrai qu&#8217;une certaine routine peut au fil du temps s&#8217;instaurer dans l&#8217;exercice de sa mission et organiser sa mission autour des m\u00eames contr\u00f4les, effectuer ses sondages sur les m\u00eames crit\u00e8res&#8230; Etant donn\u00e9 la large palette de contr\u00f4les offerte par les extractions de donn\u00e9es, leur mise en \u0153uvre est un moyen d&#8217;assurer l&#8217;impr\u00e9visibilit\u00e9 des contr\u00f4les pr\u00e9vue par la NEP-330 (intitul\u00e9e &#8220;Proc\u00e9dures d&#8217;audit mises en oeuvre&#8221;).<\/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=\"Impr%C3%A9visibilit%C3%A9%20des%20contr%C3%B4les%20du%20commissaire%20aux%20comptes\";<\/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 NEP-240 intitul\u00e9e \u00ab Prise en consid\u00e9ration de la possibilit\u00e9 de fraude lors de l&#8217;audit des comptes \u00bb stipule que le commissaire aux comptes doit mettre en \u0153uvre une dose d&#8217;impr\u00e9visibilit\u00e9 dans ses contr\u00f4les. Il est vrai qu&#8217;une certaine routine peut au fil du temps s&#8217;instaurer dans l&#8217;exercice de sa mission et organiser sa mission &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=75\" class=\"more-link\">Continue reading &lsquo;Impr\u00e9visibilit\u00e9 des contr\u00f4les du commissaire aux comptes&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=\"Impr%C3%A9visibilit%C3%A9%20des%20contr%C3%B4les%20du%20commissaire%20aux%20comptes\";<\/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":[7,40,8,6,21,470],"tags":[23,22,1621,20,1623,394,395,301],"class_list":["post-75","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-des-comptes","category-extractions-de-donnees","category-mission-du-commissaire-aux-comptes","category-nep","category-techniques-daudit","tag-audit","tag-extraction-de-donnees","tag-fraude","tag-imprevisibilite","tag-nep","tag-nep-240","tag-nep-330","tag-normes-dexercice-professionnel"],"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\/75","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=75"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/75\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}