{"id":7630,"date":"2018-09-30T23:41:33","date_gmt":"2018-09-30T21:41:33","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7630"},"modified":"2018-09-30T23:45:49","modified_gmt":"2018-09-30T21:45:49","slug":"analyser-le-fichier-des-ecritures-comptables-avec-ana-fec","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7630","title":{"rendered":"Analyser le Fichier des Ecritures Comptables avec ANA-FEC"},"content":{"rendered":"<p style=\"text-align: justify;\">La communication du&nbsp;<a title=\"V\u00e9rification des comptabilit\u00e9s informatis\u00e9es : nouvelles obligations \u00e0 la charge des entreprises \u00e0 compter de 2014\" href=\"http:\/\/www.auditsi.eu\/?p=4030\">Fichier d\u2019Ecritures Comptables (FEC)<\/a> \u00e0 l\u2019administration fiscale par le contribuable&nbsp;d\u00e8s le d\u00e9but de toute proc\u00e9dure de v\u00e9rification de comptabilit\u00e9 (contr\u00f4le fiscal) est une obligation introduite pour les exercices ouverts \u00e0 compter du 1er janvier 2014.&nbsp;Cette obligation est une opportunit\u00e9 pour l\u2019entreprise. En effet, la normalisation de cette extraction de donn\u00e9es favorise l\u2019usage de l\u2019<a href=\"http:\/\/www.auditsi.eu\/?cat=50\">analyse des donn\u00e9es<\/a> comptables.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7647\" rel=\"attachment wp-att-7647\"><img loading=\"lazy\" decoding=\"async\" width=\"1076\" height=\"461\" class=\"aligncenter size-full wp-image-7647\" alt=\"ANA-FEC - TCD Synth\u00e8se journaux\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Synth\u00e8se-journaux.png\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Synth\u00e8se-journaux.png 1076w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Synth\u00e8se-journaux-300x129.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Synth\u00e8se-journaux-768x329.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Synth\u00e8se-journaux-1024x439.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Synth\u00e8se-journaux-730x313.png 730w\" sizes=\"auto, (max-width: 1076px) 100vw, 1076px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?tag=ana-fec\">ANA-FEC<\/a> est une application d\u2019analyse&nbsp;du FEC. ANA-FEC teste la validit\u00e9 du FEC et fournit diff\u00e9rentes feuilles de travail&nbsp;en vue&nbsp;d&#8217;auditer les \u00e9critures comptables (orientation des contr\u00f4les de comptes, documentation des travaux de r\u00e9vision ou d\u2019audit des comptes (DAF,&nbsp;commissaire aux comptes, expert-comptable), contr\u00f4le de conformit\u00e9 avec les r\u00e8gles comptables, fiscales ou de contr\u00f4le interne, ciblage des comptes \u00e0 auditer\u2026).<\/p>\n<p style=\"text-align: justify;\">Une <a href=\"https:\/\/www.auditsi.eu\/?p=6512\">premi\u00e8re version<\/a> se contentait de convertir le FEC au format Excel, d&#8217;ajouter quelques champs additionnels et des filtres de donn\u00e9es. Cette nouvelle version va beaucoup plus loin. En effet, de nouveaux champs sont ajout\u00e9s comme la reconstitution du&nbsp;taux de TVA par \u00e9criture comptable ouvrant l&#8217;<a href=\"https:\/\/www.auditsi.eu\/?p=4265\">audit de la TVA<\/a> \u00e0 l&#8217;utilisateur. Par ailleurs, une batterie de tableaux crois\u00e9s dynamiques (TCD) fait son apparition pour analyser l&#8217;activit\u00e9 comptable mois par mois : TVA, charges de personnel, immobilisations, stocks&#8230;<\/p>\n<p>Acc\u00e9der \u00e0 l&#8217;<a href=\"https:\/\/www.auditsi.eu\/?page_id=7610\">aide en ligne et au t\u00e9l\u00e9chargement<\/a>.<\/p>\n<p>&#8212;&#8211;<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?tag=ana-fec\">ANA-FEC<\/a>, <a title=\"Tous les articles en rapport avec le Fichier des Ecritures Comptables\" href=\"http:\/\/www.auditsi.eu\/?tag=fec\">Fichier des Ecritures Comptables (FEC)<\/a>, <a href=\"http:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">Analyse de donn\u00e9es<\/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 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=\"Analyser%20le%20Fichier%20des%20Ecritures%20Comptables%20avec%20ANA-FEC\";<\/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 communication du&nbsp;Fichier d\u2019Ecritures Comptables (FEC) \u00e0 l\u2019administration fiscale par le contribuable&nbsp;d\u00e8s le d\u00e9but de toute proc\u00e9dure de v\u00e9rification de comptabilit\u00e9 (contr\u00f4le fiscal) est une obligation introduite pour les exercices ouverts \u00e0 compter du 1er janvier 2014.&nbsp;Cette obligation est une opportunit\u00e9 pour l\u2019entreprise. En effet, la normalisation de cette extraction de donn\u00e9es favorise l\u2019usage de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7630\" class=\"more-link\">Continue reading &lsquo;Analyser le Fichier des Ecritures Comptables avec ANA-FEC&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=\"Analyser%20le%20Fichier%20des%20Ecritures%20Comptables%20avec%20ANA-FEC\";<\/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":[50,40,49],"tags":[1961,166,523,1632,52,1210,1211,68,182,1200],"class_list":["post-7630","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-controle-des-comptes","category-logiciels-daudit","tag-ana-fec","tag-analyse-de-donnees","tag-controle-de-coherence","tag-controle-des-comptes","tag-exploitation-des-donnees","tag-fec","tag-fichier-des-ecritures-comptables","tag-tableau-croise-dynamique","tag-tcd","tag-verification-des-comptabilites-informatisees"],"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\/7630","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=7630"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7630\/revisions"}],"predecessor-version":[{"id":7664,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7630\/revisions\/7664"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}