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3. Audit

This class was created by Brainscape user Clément Lallemand. Visit their profile to learn more about the creator.

By: Clément Lallemand
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Decks in this class (11)

41. Cadre général de l'audit
Definition de l audit,
Les eip,
Les missions de l expert comptable
4  cards
42. Normes d'audit
Les types de normes,
Les normes internationales d audit,
Les normes applicables aux profes...
10  cards
43. Cadre d'exercice de l'EC et du CAC
Le cadre dexercice de la professi...,
Les conditions pour etre ec,
Lorganisation de la profession dec
9  cards
44. Déontologie et responsabilité de l'auditeur
Les responsabilites engagees par ...,
Les regles deontologique du cac,
Responsbailite du cac
4  cards
45. Audit des comptes individuels et consolidés
Le derouelment de la mission d audit,
L acceptation de la mission,
Evaluation des risques et planifi...
7  cards
46. Évaluation des risques et planification de la mission
Les etapes du travail d audit,
Prise de connaissance de lentite ...,
Evaluation des risques
10  cards
47. Procédures mises en oeuvre dans une mission d'audit
Les elements probants,
L observation physique,
La demande de confirmation
3  cards
48. Appréciation du contrôle interne
Le controle interne def,
Les 5 techniques de prise de conn...,
Quest ce que permet lappreciation...
3  cards
49. Demandes de confirmation à des tiers
La demande de confirmation
1  cards
50. Rapports émis par l'auditeur
Les rapports emis par l auditeur,
Les 6 parties distinctes du rappo...,
L opinion
4  cards
1. Annexe cas de DSCG
Que doit faire l auditeur en cas ...,
Refuse du client de signer la let...,
La certification avec reserve pou...
5  cards

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3. Audit

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