Beruflich Dokumente
Kultur Dokumente
Abu Dhabi
June 12, 2014
Page 1 | Confidential and Proprietary Information
ISA Guide - Orientation
Plan
Ressources IFAC
Page 2
The ISA Guide
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ISA Guide : Introduction
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ISA Guide : Introduction
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ISA Guide : Introduction
Fournit des directives pratiques, mais ne se substitue pas :
La lecture et la comprhension des ISA
LExercice du jugement professionnel
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ISA guide : Structure et Contenu
Tome 1:
Les concepts fondamentaux dune
approche daudit par les risques,
en conformit avec les ISA
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ISA guide : Structure et Contenu
Tome 2
Directives pratiques dans
lexcution de laudit des PME
Inclue 2 tudes de cas
illustratives : un cas de
PME et lautre dune micro
entreprise
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ISA Guide : Schmatique
Les deux tomes expliquent et illustrent les trois
phases dexcution dun audit selon lapproche par
les risques:
Evaluation des risques ; Rponses aux risques et
Reporting
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The ISA Guide
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ISA Guide : Ethique, ISA et Contrle qualit
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ISA Guide
Phase 1
Evaluation des risques
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Evaluation des risques- vue densemble
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Evaluation des risques
prliminaires la mission
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Planification de lAudit
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Vue densemble des risques traits
Types de risques
Risque daffaires
Risque de fraude
Sources du risque
Composantes du risque
Risque inhrent
Risque li au contrle
Procdures didentification et dvaluation des
risques
Risques significatifs
Risques et contrle interne
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Conclusion de la phase
dvaluation des risques
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ISA Guide
Phase 2
Rponses aux risques
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Vue densemble de la rponse
aux risques
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Vue densemble de la rponse
aux risques
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Rponse aux risques
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ISA Guide
Phase 3
Reporting
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Reporting
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Reporting
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Rfrences gnrales
IFAC SMP Committee website: http://www.ifac.org/smp
IFAC SMP Twitter: https://www.twitter.com/IFAC_SMP (please follow us)
IFAC Global Knowledge Gateway: www.ifac.org/Gateway
IFAC SMP Community: http://www.linkedin.com/groups?home=&
gid=4542841&trk=anet_ug_hm (please join us)
IFACnet http://ifacnet.com/
IFAC SMP Quick Poll: Mid-Year 2013: http://
www.ifac.org/publications-resources/ifac-smp-quick-poll-mid-year-2013 (please take the
Nov./Dec. 2014 poll)
Resources and tools (all):
http://www.ifac.org/about-ifac/small-and-medium-practices-committee/smp-resources-and-
tools
Staff Q&A, Applying ISAs Proportionately with the Size and Complexity of an Entity:
http://www.ifac.org/publications-resources/staff-questions-answers-applying-isas-proportion
ately-size-and-complexity-ent
Staff Q&A, Applying ISQC 1 Proportionately with the Nature and Size of a Firm:
http://www.ifac.org/sites/default/files/publications/files/Staff%20QA%20ISQC%201%20Propo
rtionality_FINAL.pdf
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Rfrences : guides dapplication
Guide to Using International Standards on Auditing in the Audits of Small- and Medium-
Sized Entities (Third Edition) (incl. companion manual and slides):
https://www.ifac.org/publications-resources/guide-using-international-standards-auditing-a
udits-small-and-medium-sized-en
:
http://ascajordan.org/Publications.aspx?group_key=isas_smes&lang=ar
Guide pour lUtilisation des Normes Internationales dAudit dans lAudit des Petites et
Moyennes Entreprises :
https://www.ifac.org/sites/default/files/uploads/Trans/ISA%20GUIDE%20Volume%201-Frenc
h%20translation-v2.pdf
Guide to Quality Control for Small- and Medium-Sized Practices (Third Edition) (incl.
companion manual and slides):
www.ifac.org/publications-resources/guide-quality-control-small-and-medium-sized-practices-
third-edition-0
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Merci
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