{"id":8635,"date":"2020-01-18T23:36:15","date_gmt":"2020-01-18T22:36:15","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8635"},"modified":"2020-01-18T23:36:15","modified_gmt":"2020-01-18T22:36:15","slug":"les-normes-daudit-francaises","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8635","title":{"rendered":"Les normes d&#8217;audit fran\u00e7aises"},"content":{"rendered":"<p style=\"text-align: justify;\">Les normes d&#8217;audit encore appel\u00e9es normes d&#8217;exercice professionnel (NEP) constituent l&#8217;ensemble des r\u00e8gles que le commissaire aux comptes doit respecter dans l&#8217;exercice de ses missions. La LSF&nbsp; (Loi de S\u00e9curit\u00e9 Financi\u00e8re) en a confi\u00e9 l&#8217;\u00e9laboration \u00e0 la Compagnie nationale des commissaires aux comptes (CNCC) qui les transmet au Garde des Sceaux pour homologation, apr\u00e8s avis du H3C.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8636\" rel=\"attachment wp-att-8636\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8636\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/logo-cncc-quadri.png\" alt=\"logo-cncc-quadri\" width=\"559\" height=\"269\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/logo-cncc-quadri.png 559w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/logo-cncc-quadri-300x144.png 300w\" sizes=\"auto, (max-width: 559px) 100vw, 559px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Si longtemps ces normes n&#8217;ont constitu\u00e9 que de simples r\u00e8gles priv\u00e9es, depuis la LSF, elles acc\u00e8dent au statut d&#8217;arr\u00eat\u00e9 minist\u00e9riel. Ce caract\u00e8re public les rend opposables aux tiers et institutionnalise le r\u00f4le normalisateur de la Compagnie. Ces normes ont pour objet :<\/p>\n<ul>\n<li style=\"text-align: justify;\">la d\u00e9finition de la d\u00e9marche d&#8217;audit du commissaire aux comptes<\/li>\n<li style=\"text-align: justify;\">l&#8217;organisation de ses travaux<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les normes d&#8217;audit sont aujourd&#8217;hui issues du r\u00e9f\u00e9rentiel international d&#8217;audit \u00e9labor\u00e9 par l&#8217;International Federation of Accountants (IFAC), une association dont les membres sont des organisations professionnelles de comptables. Un Comit\u00e9 de l&#8217;IFAC, l&#8217;International Auditing and Assurance Standards Board (IAASB), \u00e9labore ainsi les International Standards of Auditing (ISA) constituant ce r\u00e9f\u00e9rentiel international.<\/p>\n<p>Le NEP sont consultables sur le <a href=\"https:\/\/doc.cncc.fr\/normes-exercice-professionnel\" target=\"_blank\" rel=\"noopener noreferrer\">site de la CNCC<\/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=\"Les%20normes%20d%27audit%20fran%C3%A7aises\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les normes d&#8217;audit encore appel\u00e9es normes d&#8217;exercice professionnel (NEP) constituent l&#8217;ensemble des r\u00e8gles que le commissaire aux comptes doit respecter dans l&#8217;exercice de ses missions. La LSF&nbsp; (Loi de S\u00e9curit\u00e9 Financi\u00e8re) en a confi\u00e9 l&#8217;\u00e9laboration \u00e0 la Compagnie nationale des commissaires aux comptes (CNCC) qui les transmet au Garde des Sceaux pour homologation, apr\u00e8s avis &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8635\" class=\"more-link\">Continue reading &lsquo;Les normes d&#8217;audit fran\u00e7aises&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=\"Les%20normes%20d%27audit%20fran%C3%A7aises\";<\/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":[7,6,21],"tags":[278,279,1297,13,1623,2085,301],"class_list":["post-8635","post","type-post","status-publish","format-standard","hentry","category-breves","category-mission-du-commissaire-aux-comptes","category-nep","tag-commissaire-aux-comptes","tag-demarche-daudit","tag-isa","tag-lsf","tag-nep","tag-normes-daudit","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\/8635","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=8635"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8635\/revisions"}],"predecessor-version":[{"id":8637,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8635\/revisions\/8637"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}