{"id":3790,"date":"2022-09-16T14:01:48","date_gmt":"2022-09-16T14:01:48","guid":{"rendered":"https:\/\/bhj-ac.com\/?p=3790"},"modified":"2022-09-16T14:12:20","modified_gmt":"2022-09-16T14:12:20","slug":"quelles-sont-les-missions-dun-audit-financier","status":"publish","type":"post","link":"https:\/\/bhj-ac.com\/?p=3790","title":{"rendered":"Quelles sont les missions d&#8217;un audit\u2009financier\u2009\u00a0?"},"content":{"rendered":"\n<p>Les missions d&#8217;un audit financier peuvent \u00eatre l\u00e9gale et\/ou contractuelle.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u2019audit l\u00e9gal est celui qui exige une d\u00e9signation par l\u2019assembl\u00e9e g\u00e9n\u00e9rale de l\u2019auditeur inscrit \u00e0 la Compagnie des commissaires aux comptes. Il reste toutefois ind\u00e9pendant et il \u00e9met son opinion sur les comptes en toute autonomie.<\/li><li>L\u2019audit contractuel est plus utilis\u00e9s par les entreprises qui n\u2019ont pas l\u2019obligation de recourir \u00e0 un commissaire aux comptes. Elles font parfois appel \u00e0 un audit contractuel de leurs comptes par un professionnel, expert-comptable ou commissaires aux comptes. La lettre de mission d\u00e9limite l\u2019intervention, dans le respect des normes de travail et de la d\u00e9ontologie professionnelle.<\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les missions d&#8217;un audit financier peuvent \u00eatre l\u00e9gale et\/ou contractuelle. L\u2019audit l\u00e9gal est celui qui exige une d\u00e9signation par l\u2019assembl\u00e9e g\u00e9n\u00e9rale de l\u2019auditeur inscrit \u00e0 la Compagnie des commissaires aux comptes. Il reste toutefois ind\u00e9pendant et il \u00e9met son opinion sur les comptes en toute autonomie. L\u2019audit contractuel est plus utilis\u00e9s par les entreprises qui n\u2019ont pas l\u2019obligation de recourir \u00e0 un commissaire aux comptes. Elles font parfois appel \u00e0 un audit contractuel de leurs comptes par un professionnel, expert-comptable ou commissaires aux comptes. La lettre de mission d\u00e9limite l\u2019intervention, dans le respect des normes de travail et de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3807,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[162],"tags":[],"class_list":["post-3790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/posts\/3790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3790"}],"version-history":[{"count":2,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/posts\/3790\/revisions"}],"predecessor-version":[{"id":3808,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/posts\/3790\/revisions\/3808"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=\/wp\/v2\/media\/3807"}],"wp:attachment":[{"href":"https:\/\/bhj-ac.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhj-ac.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}