{"id":658,"date":"2022-11-01T15:07:08","date_gmt":"2022-11-01T14:07:08","guid":{"rendered":"https:\/\/syrec.net\/?page_id=658"},"modified":"2023-10-16T11:24:48","modified_gmt":"2023-10-16T09:24:48","slug":"audit-legal-et-contractuel","status":"publish","type":"page","link":"https:\/\/syrec.net\/en\/audit-legal-et-contractuel\/","title":{"rendered":"Audit l\u00e9gal et contractuel"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"658\" class=\"elementor elementor-658\">\n\t\t\t\t\t\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-44296f0f elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"44296f0f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-368ef1ad\" data-id=\"368ef1ad\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6eb17811 elementor-widget elementor-widget-heading\" data-id=\"6eb17811\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h4 class=\"elementor-heading-title elementor-size-default\">Audit l\u00e9gal et contractuel<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-324cf586\" data-id=\"324cf586\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22243fcc elementor-widget elementor-widget-text-editor\" data-id=\"22243fcc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>La<\/strong><b> norme sur la mission d\u2019audit est n\u00e9e et a \u00e9t\u00e9 publi\u00e9e par l\u2019Ordre des Experts Comptable en 1965.<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b8ff99 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4b8ff99\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c84ddd elementor-widget elementor-widget-text-editor\" data-id=\"4c84ddd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>L\u2019ouvrage \u00ab la R\u00e9vision \u00bb, publi\u00e9 en 1965, a \u00e9t\u00e9 le quatri\u00e8me d\u2019une s\u00e9rie ayant d\u00e9j\u00e0 d\u00e9velopp\u00e9 les trois th\u00e9matiques :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-228f9721 elementor-widget elementor-widget-text-editor\" data-id=\"228f9721\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>&#8211; Le commissaire aux comptes dans les soci\u00e9t\u00e9s fran\u00e7aises (1962)<br \/>&#8211; Les diligences normales en mati\u00e8re de travail comptable (1963)<br \/>&#8211; L\u2019analyse et la gestion financi\u00e8re des entreprises (1964)<\/p><p>Cet ouvrage \u00ab la R\u00e9vision \u00bb comprend quant \u00e0 lui trois parties :<br \/>&#8211; Principes g\u00e9n\u00e9raux et facteurs fondamentaux de la r\u00e9vision<\/p><p>&#8211; M\u00e9thodes et techniques de la r\u00e9vision<\/p><p>&#8211; Applications de la r\u00e9vision : l\u00e9gale, contractuelle<\/p><p>C\u2019est ainsi que la r\u00e9vision a \u00e9t\u00e9 d\u00e9finie comme un contr\u00f4le g\u00e9n\u00e9ral qui s\u2019applique \u00e0 l\u2019ensemble de la comptabilit\u00e9 et qui a pour objet de v\u00e9rifier la r\u00e9gularit\u00e9 et la sinc\u00e9rit\u00e9 des comptes. L\u2019image fid\u00e8le est intervenue dans la l\u00e9gislation comptable avec la Loi comptable du 30 avril 1983.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-15dbf68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15dbf68\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49fe6b0\" data-id=\"49fe6b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b19fb90 elementor-widget elementor-widget-accordion\" data-id=\"b19fb90\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-accordion{text-align:left}.elementor-accordion .elementor-accordion-item{border:1px solid #d5d8dc}.elementor-accordion .elementor-accordion-item+.elementor-accordion-item{border-top:none}.elementor-accordion .elementor-tab-title{margin:0;padding:15px 20px;font-weight:700;line-height:1;cursor:pointer;outline:none}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{display:inline-block;width:1.5em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon svg{width:1em;height:1em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-right{float:right;text-align:right}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-left{float:left;text-align:left}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-closed{display:block}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-opened,.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-closed{display:none}.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-opened{display:block}.elementor-accordion .elementor-tab-content{display:none;padding:15px 20px;border-top:1px solid #d5d8dc}@media (max-width:767px){.elementor-accordion .elementor-tab-title{padding:12px 15px}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{width:1.2em}.elementor-accordion .elementor-tab-content{padding:7px 15px}}.e-con-inner>.elementor-widget-accordion,.e-con>.elementor-widget-accordion{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1861\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1861\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Les notions cl\u00e9s<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1861\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1861\"><p>Moralit\u00e9 :\u00a0Les qualit\u00e9s morales du r\u00e9viseur comprennent un haut degr\u00e9 de conscience morale avec une ind\u00e9pendance absolue et un sens aigu du\u00a0<span style=\"font-size: inherit; text-align: inherit;\">respect du secret professionnel.<\/span><\/p><p>\u00a0<\/p><p>Int\u00e9grit\u00e9 :\u00a0Le comportement des r\u00e9viseurs concerne certes les membres de la profession mais aussi les collaborateurs qui travaillent au c\u00f4t\u00e9 du\u00a0<span style=\"font-size: inherit; text-align: inherit;\">professionnel.<\/span><\/p><p>\u00a0<\/p><p>Courtoisie :\u00a0Les qualit\u00e9s psychologiques du r\u00e9viseur ont \u00e9t\u00e9 pr\u00e9cis\u00e9es. Ce dernier doit dans son attitude \u00eatre discret et courtois ce qui lui permet\u00a0<span style=\"font-size: inherit; text-align: inherit;\">d\u2019appr\u00e9cier des situations qui n\u2019apparaissent pas de fa\u00e7on directe.<\/span><\/p><p>\u00a0<\/p><p>Esprit critique :\u00a0Le fait r\u00e9v\u00e9lateur qui illustre le comportement du professionnel se d\u00e9finit par sa qualit\u00e9 d\u2019esprit critique face aux \u00e9l\u00e9ments d\u2019informations\u00a0<span style=\"font-size: inherit; text-align: inherit;\">qu\u2019il a collect\u00e9.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1862\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1862\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Les nouvelles notions<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1862\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1862\"><p><b>En 50 ans, cette d\u00e9marche a peu \u00e9volu\u00e9, seule la technologie et la d\u00e9mat\u00e9rialisation des dossiers, des logiciels etc&#8230; Bref il y a eu des\u00a0<\/b><b>bouleversements inimaginables en 50 ans qui sont relatifs \u00e0 la technique et \u00e0 la standardisation. Ils ne concernent en rien la d\u00e9marche et les\u00a0<\/b><b>travaux de contr\u00f4le \u00e0 conduire.<\/b><\/p><p><b>\u00a0<\/b><\/p><p>L\u2019auditeur v\u00e9rifie ainsi que le m\u00e9canisme de production des donn\u00e9es permettant de construire l\u2019information financi\u00e8re est fiable, s\u00e9curis\u00e9e et suffisante pour informer le lecteur des comptes.<\/p><p>\u00a0<\/p><p>L\u2019auditeur donne ainsi son opinion sur l\u2019information financi\u00e8re. Il veille ainsi \u00e0 la transparence de l\u2019information communiqu\u00e9e.<\/p><p>L\u2019audit comptable vise ainsi \u00e0 v\u00e9rifier la sinc\u00e9rit\u00e9 des comptes, leur r\u00e9gularit\u00e9, leur conformit\u00e9 et leur aptitude \u00e0 refl\u00e9ter une image fid\u00e8le de l\u2019\u00e9tat des finances et actions comptables de l\u2019entit\u00e9 audit\u00e9e.<\/p><p>La Compagnie des Commissaires aux Comptes a \u00e9t\u00e9 cr\u00e9\u00e9e par d\u00e9cret le 12 ao\u00fbt 1969. Elle s\u2019est structur\u00e9e au fil du temps avec la mise en place de normes d\u2019exercice professionnel. La cr\u00e9ation du H3C \u00ab Haut Conseil du Commissariat aux Comptes \u00bb est venue compl\u00e9ter l\u2019organisation et le contr\u00f4le de notre profession.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1863\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1863\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">L'\u00e9volution de la d\u00e9marche<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1863\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1863\"><p><b>En 50 ans, cette d\u00e9marche a peu \u00e9volu\u00e9, seule la technologie et la d\u00e9mat\u00e9rialisation des dossiers, des logiciels etc&#8230; Bref il y a eu des&nbsp;<\/b><b>bouleversements inimaginables en 50 ans qui sont relatifs \u00e0 la technique et \u00e0 la standardisation. Ils ne concernent en rien la d\u00e9marche et les&nbsp;<\/b><b>travaux de contr\u00f4le \u00e0 conduire.<\/b><\/p>\n<p><b>&nbsp;<\/b><\/p>\n<p>L\u2019auditeur v\u00e9rifie ainsi que le m\u00e9canisme de production des donn\u00e9es permettant de construire l\u2019information financi\u00e8re est fiable, s\u00e9curis\u00e9e et suffisante pour informer le lecteur des comptes.<\/p>\n<p><\/p>\n<p>Il donne ainsi son opinion sur l\u2019information financi\u00e8re. Il veille ainsi \u00e0 la transparence de l\u2019information communiqu\u00e9e.&nbsp;<span style=\"font-size: inherit; text-align: inherit;\">L\u2019audit comptable vise quant \u00e0 lui, \u00e0 v\u00e9rifier la sinc\u00e9rit\u00e9 des comptes, leur r\u00e9gularit\u00e9, leur conformit\u00e9 et leur aptitude \u00e0 refl\u00e9ter une image fid\u00e8le de l\u2019\u00e9tat des finances et actions comptables de l\u2019entit\u00e9 audit\u00e9e.&nbsp;<\/span><span style=\"font-size: inherit; text-align: inherit;\">La Compagnie des Commissaires aux Comptes a \u00e9t\u00e9 cr\u00e9\u00e9e par d\u00e9cret le 12 ao\u00fbt 1969. Elle s\u2019est structur\u00e9e au fil du temps avec la mise en place de normes d\u2019exercice professionnel. La cr\u00e9ation du H3C \u00ab Haut Conseil du Commissariat aux Comptes \u00bb est venue compl\u00e9ter l\u2019organisation et le contr\u00f4le de notre profession.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0938c7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b0938c7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg elementor-animation-pulse\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-55ffd90a elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55ffd90a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a3b136\" data-id=\"1a3b136\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f5a81fe elementor-widget elementor-widget-heading\" data-id=\"3f5a81fe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Nous intervenons sur :<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-63c1d78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63c1d78\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6459fadc\" data-id=\"6459fadc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-535b94ed elementor-widget elementor-widget-heading\" data-id=\"535b94ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit l\u00e9gal et contractuel<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-61a83ae6\" data-id=\"61a83ae6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fcbb93b elementor-widget elementor-widget-heading\" data-id=\"7fcbb93b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Commissaires aux apports \u00e0 la fusion<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4e2ce658\" data-id=\"4e2ce658\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e84ce91 elementor-widget elementor-widget-heading\" data-id=\"6e84ce91\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit d'acqusition <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-64b3e6e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64b3e6e5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1f128807\" data-id=\"1f128807\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11d1320c elementor-widget elementor-widget-heading\" data-id=\"11d1320c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit de cession<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-65b95831\" data-id=\"65b95831\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a5b4f81 elementor-widget elementor-widget-heading\" data-id=\"5a5b4f81\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit l\u00e9gal et contractuel<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3792684f\" data-id=\"3792684f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-751be3ae elementor-widget elementor-widget-heading\" data-id=\"751be3ae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit fiscal et social<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-c210736 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c210736\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-bccb8b0\" data-id=\"bccb8b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb35838 elementor-widget elementor-widget-heading\" data-id=\"bb35838\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit financier<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-095e1ab\" data-id=\"095e1ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14fe18a elementor-widget elementor-widget-heading\" data-id=\"14fe18a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Examen des comptes interm\u00e9diaires<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b1e7c42\" data-id=\"b1e7c42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fc0d0a elementor-widget elementor-widget-heading\" data-id=\"3fc0d0a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Application des normes internationales<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-745ca5bb elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"745ca5bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-760e0bd2\" data-id=\"760e0bd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f6e6e21 elementor-widget elementor-widget-heading\" data-id=\"7f6e6e21\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrir aussi : <\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-73884d08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73884d08\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-70f1a04a\" data-id=\"70f1a04a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31112798 elementor-view-stacked elementor-position-top elementor-shape-circle elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"31112798\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/syrec.net\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"\/en\/assistances-et-conseils\/\" class=\"elementor-icon elementor-animation-grow\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-arrow-alt-circle-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"\/en\/assistances-et-conseils\/\" >\n\t\t\t\t\t\tAssistance et conseils\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4cf20192\" data-id=\"4cf20192\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40747813 elementor-view-stacked elementor-position-top elementor-shape-circle elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"40747813\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"\/en\/missions-judiciaires\/\" class=\"elementor-icon elementor-animation-grow\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-arrow-alt-circle-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"\/en\/missions-judiciaires\/\" >\n\t\t\t\t\t\tMissions judiciaires\t\t\t\t\t<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Audit l\u00e9gal et contractuel La norme sur la mission d\u2019audit est n\u00e9e et a \u00e9t\u00e9 publi\u00e9e par l\u2019Ordre des Experts Comptable en 1965. L\u2019ouvrage \u00ab la R\u00e9vision \u00bb, publi\u00e9 en 1965, a \u00e9t\u00e9 le quatri\u00e8me d\u2019une s\u00e9rie ayant d\u00e9j\u00e0 d\u00e9velopp\u00e9 les trois th\u00e9matiques : &#8211; Le commissaire aux comptes dans les soci\u00e9t\u00e9s fran\u00e7aises (1962)&#8211; Les [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v19.11) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit l\u00e9gal et contractuel - SYREC<\/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:\/\/syrec.net\/en\/audit-legal-et-contractuel\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit l\u00e9gal et contractuel\" \/>\n<meta property=\"og:description\" content=\"Audit l\u00e9gal et contractuel La norme sur la mission d\u2019audit est n\u00e9e et a \u00e9t\u00e9 publi\u00e9e par l\u2019Ordre des Experts Comptable en 1965. 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