This class was created by Brainscape user Pascale Desroches. Visit their profile to learn more about the creator.
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Decks in this class (17)
Seuil De Signification
Definition de seuil de significat...,
Anomalies possibles 2,
Ss varie selon 3
6
cards
Assertions
4 assertions 1,
Exhaustivite 2,
Existence 3
7
cards
Procedés Analytiques
Prise de renseignements 1,
Differents parties de l analyse e...,
Pourquoi faire des procedes analy...
6
cards
Planification Et Appréciation Des Risques
Acceptation et reconduction d une...,
S entendre sur les conditions de ...,
Comprehension de l entite 3
8
cards
Risque Inhérant
Risque inherent 1,
Formule 2,
Le risque inherent est lie a quel...
4
cards
Anomalies
Erreur 1,
Fraude 2,
2 types de fraude 3
7
cards
Responsabilités
Responsabilite contractuelle 1,
Responsabilite statutaire 2,
Responsabilite extra contractuelle 3
6
cards
Code De Deontologie
Profession 1,
Ethique 2,
Objectifs du code de deontologie 3
5
cards
Exigences De L’auditeur
5 exigences pour l auditeur 1,
Esprit critique 2,
Jugement professionnel 3
4
cards
Introduction
Pourquoi faire un audit 1,
Types d audit 2,
Avantages d un audit 3
4
cards
***Éléments probants et la documentation (EXAMEN FINAL)
Les elements probants appropries ...,
7 categories d elements probants ...,
Les 2 types de procedures d audit...
17
cards
***Principes de base de Gouvernance dans le contexte d'un audit des EF (EXAMEN FINAL)
3 intervenants piliers de la gouv...,
Actionnaires proprietaires 2,
Conseil d admin 3
5
cards
***Planification et appréciation des risques (examen final)
Risque de non controle 1,
L objectif du controle interne sy...,
5 composantes du controle interne 3
11
cards
***Notions et modèle de risques en audit
Risque inherent 1,
Le risque de non controle 2,
Le risque de non detection 3
7
cards
***Élaboration de stratégie et programme d'audit (examen final)
Types d elements probants 1,
Tests de controle 2,
Procedes de corroboration 3
10
cards
***Fin de l'audit (examen final)
Achevement de l audit 1,
Pour l anticipation d un revenu e...,
Pour un passif eventuel 3
10
cards
***le rapport de l'auditeur (examen final)
Avant 2019 1,
2 types 2,
Significatif ou non 3
8
cards
More about
Audit
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