{"id":17,"date":"2015-03-11T13:34:38","date_gmt":"2015-03-11T12:34:38","guid":{"rendered":"http:\/\/www.mariedesrosierscpa.com\/?page_id=17"},"modified":"2016-03-20T04:02:16","modified_gmt":"2016-03-20T03:02:16","slug":"etats-financiers","status":"publish","type":"page","link":"https:\/\/saintonge.com\/md\/services-comptables\/etats-financiers\/","title":{"rendered":"\u00c9tats financiers"},"content":{"rendered":"<div class=\"ewf-row\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"ewf-wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"ewf-wrapper\">\n\t\t\t<h2>Les \u00e9tats financiers de l&#8217;entreprise<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-954 size-medium\" title=\"\u00c9tats financiers\" src=\"http:\/\/www.saintonge.com\/md\/wp-content\/uploads\/2015\/03\/etats-financiers-marie-desrosiers-cpa-300x300.png\" alt=\"\u00c9tats financiers\" width=\"300\" height=\"300\" srcset=\"https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/etats-financiers-marie-desrosiers-cpa-300x300.png 300w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/etats-financiers-marie-desrosiers-cpa-150x150.png 150w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/etats-financiers-marie-desrosiers-cpa-381x381.png 381w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/etats-financiers-marie-desrosiers-cpa-50x50.png 50w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/etats-financiers-marie-desrosiers-cpa.png 600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>Les <a href=\"http:\/\/cpaquebec.ca\/fr\/la-profession-et-lordre\/a-propos-de-lordre\/profession-de-cpa\/les-cpa-et-les-etats-financiers\" target=\"_blank\">\u00e9tats financiers<\/a> mettent en \u00e9vidence la sant\u00e9 financi\u00e8re de l\u2019entreprise, tout en s\u2019assurant de la conformit\u00e9 aux r\u00e8gles comptables en vigueur. Ce service s\u2019av\u00e8re donc un outil essentiel au monde des affaires.<\/p>\n<p>Types de mission:<\/p>\n<ul>\n<li>Mission de compilation;<\/li>\n<li>Mission d&#8217;examen;<\/li>\n<li>Mission d&#8217;audit.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"ewf-wrapper\">\n\t<div class=\"wpb_tabs wpb_content_element\" data-interval=\"0\">\n\t\t<div class=\"wpb_wrapper wpb_tour_tabs_wrapper ui-tabs vc_clearfix\">\n\t\t\t<ul class=\"wpb_tabs_nav ui-tabs-nav vc_clearfix\"><li><a href=\"#tab-1439564036302-1-6\">Mission de compilation<\/a><\/li><li><a href=\"#tab-1439564055404-3-9\">Mission d'examen \/ d'audit<\/a><\/li><\/ul>\n\t<div id=\"tab-1439564036302-1-6\" class=\"wpb_tab ui-tabs-panel wpb_ui-tabs-hide vc_clearfix\">\n\t\t<div class=\"vc_row ewf-row vc_inner\"><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"ewf-wrapper\">\n\t<div class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t<div class=\"ewf-wrapper\">\n\t\t\t\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-compilation-620x546.png\" width=\"620\" height=\"546\" alt=\"Mission de compilation des \u00e9tats financiers\" title=\"Mission de compilation\" \/><\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-8\"><div class=\"ewf-wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"ewf-wrapper\">\n\t\t\t<p>Toute information financi\u00e8re pr\u00e9par\u00e9e par un expert-comptable, tel que CPA, CA, doit au minimum inclure un \u00ab\u00a0Avis au lecteur\u00a0\u00bb. Ce genre de mandat se nomme mission de compilation et est le plus souvent utilis\u00e9 par la petite entreprise, soit environ 80% des soci\u00e9t\u00e9s actives au Canada ou au Qu\u00e9bec.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div>\n\t<\/div>\n\n\t<div id=\"tab-1439564055404-3-9\" class=\"wpb_tab ui-tabs-panel wpb_ui-tabs-hide vc_clearfix\">\n\t\t<div class=\"vc_row ewf-row vc_inner\"><div class=\"wpb_column vc_column_container vc_col-sm-8\"><div class=\"ewf-wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"ewf-wrapper\">\n\t\t\t<p>Lorsque des cr\u00e9anciers et\/ou des actionnaires pr\u00eatent ou investissent des sommes importantes dans une soci\u00e9t\u00e9, la mission de compilation ne convient plus, elle n\u2019est pas suffisante. Une mission d\u2019examen\u00a0 et\/ou une mission d\u2019audit\u00a0 s\u2019av\u00e8re n\u00e9cessaire, car les normes comptables pour entreprise \u00e0 capital ferm\u00e9 sont exig\u00e9es.<\/p>\n<p>Lorsque des organismes sans but lucratif re\u00e7oivent des subventions, il y a souvent comme exigence de joindre aux \u00e9tats financiers un \u00ab\u00a0rapport de mission d\u2019examen\u00a0\u00bb ou un \u00ab\u00a0rapport d\u2019auditeur ind\u00e9pendant\u00a0\u00bb (mission d\u2019audit).<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"ewf-wrapper\">\n\t<div class=\"wpb_single_image wpb_content_element vc_align_center\">\n\t\t<div class=\"ewf-wrapper\">\n\t\t\t\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-audit-1-150x150.png\" class=\"vc_single_image-img attachment-thumbnail\" alt=\"Mission d&#039;audit et d&#039;examen\" srcset=\"https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-audit-1-150x150.png 150w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-audit-1-300x300.png 300w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-audit-1-381x381.png 381w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-audit-1-50x50.png 50w, https:\/\/saintonge.com\/md\/wp-content\/uploads\/2015\/03\/mission-audit-1.png 640w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"Les \u00e9tats financiers de l'entreprise Les \u00e9tats financiers mettent en \u00e9vidence la sant\u00e9 financi\u00e8re de l\u2019entreprise, tout en s\u2019assurant de la conformit\u00e9 aux r\u00e8gles comptables en vigueur. Ce service s\u2019av\u00e8re donc un outil essentiel au monde des affaires. Types de mission: Mission de compilation; Mission d'examen; Mission d'audit. Mission de compilationMission d'examen \/ d'audit Toute [...]","protected":false},"author":2,"featured_media":0,"parent":15,"menu_order":1,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-17","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/pages\/17","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/comments?post=17"}],"version-history":[{"count":21,"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/pages\/17\/revisions"}],"predecessor-version":[{"id":957,"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/pages\/17\/revisions\/957"}],"up":[{"embeddable":true,"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/pages\/15"}],"wp:attachment":[{"href":"https:\/\/saintonge.com\/md\/wp-json\/wp\/v2\/media?parent=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}