{"id":11318,"date":"2025-01-02T00:00:00","date_gmt":"2025-01-01T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/commissaires-aux-comptes-publication-de-2-normes-dexercice-professionnel-oubliees\/"},"modified":"2025-01-02T00:00:00","modified_gmt":"2025-01-01T23:00:00","slug":"commissaires-aux-comptes-publication-de-2-normes-dexercice-professionnel-oubliees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/commissaires-aux-comptes-publication-de-2-normes-dexercice-professionnel-oubliees\/","title":{"rendered":"Commissaires aux comptes : publication de 2 normes d&#8217;exercice professionnel \u00ab\u202foubli\u00e9es\u202f\u00bb"},"content":{"rendered":"<p>Dans le cadre de l\u2019exercice de leurs missions, les commissaires aux comptes sont tenus au respect de normes d\u2019exercice professionnel parmi lesquelles la publication de 2 d\u2019entre elles a \u00e9t\u00e9 omise. Une erreur qui vient d\u2019\u00eatre corrig\u00e9e. Mais en quoi consistent ces 2 normes pour les commissaires aux comptes\u202f? Revue de d\u00e9tails\u2026<\/p>\n<h2>Publication de la norme \u00ab\u202fPlanification de l\u2019audit\u202f\u00bb<\/h2>\n<p>Dans le cadre de la mise en \u0153uvre d\u2019un audit en vue de certifier les comptes d\u2019une entreprise, l\u2019audit doit faire l\u2019objet d\u2019une planification formalis\u00e9e dans un plan de mission et un programme de travail.<\/p>\n<p>Cette norme dont la publication a \u00e9t\u00e9 oubli\u00e9e a pour objet de d\u00e9finir la d\u00e9marche que suit le commissaire aux comptes pour la planification de son audit des comptes et l&#8217;\u00e9laboration du plan de mission et du programme de travail.<\/p>\n<p>Cette planification consiste \u00e0 pr\u00e9voir :<\/p>\n<ul>\n<li>l&#8217;approche g\u00e9n\u00e9rale des travaux\u202f;<\/li>\n<li>les proc\u00e9dures d&#8217;audit \u00e0 mettre en \u0153uvre par les membres de l&#8217;\u00e9quipe d&#8217;audit\u202f;<\/li>\n<li>la nature et l&#8217;\u00e9tendue de la supervision des membres de l&#8217;\u00e9quipe d&#8217;audit et la revue de leurs travaux\u202f;<\/li>\n<li>la nature et l&#8217;\u00e9tendue des ressources n\u00e9cessaires pour r\u00e9aliser la mission, y compris le recours \u00e9ventuel \u00e0 des experts\u202f;<\/li>\n<li>le cas \u00e9ch\u00e9ant, la coordination des travaux avec les interventions d&#8217;experts ou d&#8217;autres professionnels charg\u00e9s du contr\u00f4le des comptes des entit\u00e9s comprises dans le p\u00e9rim\u00e8tre de consolidation.<\/li>\n<\/ul>\n<h2>Publication de la norme \u00ab\u202fDiligences du commissaire aux comptes relatives aux comptes annuels et consolid\u00e9s pr\u00e9sent\u00e9s selon le format d&#8217;information \u00e9lectronique unique europ\u00e9en\u202f\u00bb<\/h2>\n<p>Le commissaire aux comptes formule, dans son rapport sur les comptes annuels d\u2019une entreprise et le cas \u00e9ch\u00e9ant sur les comptes consolid\u00e9s, sa conclusion sur le respect, dans la pr\u00e9sentation des comptes inclus dans le rapport financier, du format d&#8217;information \u00e9lectronique unique.<\/p>\n<p>Cette norme \u00ab\u202foubli\u00e9e\u202f\u00bb fixe\u202f:<\/p>\n<ul>\n<li>les diligences du commissaire aux comptes relatives aux comptes annuels et le cas \u00e9ch\u00e9ant aux comptes consolid\u00e9s pr\u00e9sent\u00e9s selon le format d&#8217;information \u00e9lectronique unique europ\u00e9en\u202f;<\/li>\n<li>les incidences des \u00e9ventuelles anomalies relev\u00e9es\u202f;<\/li>\n<li>la forme et le contenu de la partie du rapport sur les comptes relative \u00e0 ces diligences.<\/li>\n<\/ul>\n<p>Le d\u00e9tail de ces 2 normes est consultable <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050685006\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<p>Notez, pour finir, que certaines corrections sont apport\u00e9es concernant des erreurs de r\u00e9f\u00e9rences et d&#8217;intitul\u00e9s de normes d&#8217;exercice professionnel homologu\u00e9es.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050685006\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 27 novembre 2024 modifiant certaines dispositions du titre II du livre VIII du code de commerce<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/commissaires-aux-comptes-publication-de-2-normes-d-exercice-professionnel-oubliees\" target=\"_blank\" rel=\"noopener\">Commissaires aux comptes : publication de 2 normes d&#8217;exercice professionnel \u00ab\u202foubli\u00e9es\u202f\u00bb <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_normeplanificationdelaudit.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de l\u2019exercice de leurs missions, les commissaires aux comptes sont tenus au respect de normes d\u2019exercice professionnel parmi lesquelles la publication de 2 d\u2019entre elles a \u00e9t\u00e9 omise. Une erreur qui vient d\u2019\u00eatre corrig\u00e9e. Mais en quoi consistent ces 2 normes pour les commissaires aux comptes\u202f? Revue de d\u00e9tails\u2026<\/p>\n","protected":false},"author":0,"featured_media":11319,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissaires aux comptes : publication de 2 normes d&#039;exercice professionnel \u00ab\u202foubli\u00e9es\u202f\u00bb - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/commissaires-aux-comptes-publication-de-2-normes-dexercice-professionnel-oubliees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissaires aux comptes : publication de 2 normes d&#039;exercice professionnel \u00ab\u202foubli\u00e9es\u202f\u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de l\u2019exercice de leurs missions, les commissaires aux comptes sont tenus au respect de normes d\u2019exercice professionnel parmi lesquelles la publication de 2 d\u2019entre elles a \u00e9t\u00e9 omise. 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