{"id":16656,"date":"2021-04-30T14:11:57","date_gmt":"2021-04-30T18:11:57","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/psc-announces-revised-standards-establishes-networks-of-translators-and-liaison-officers\/"},"modified":"2023-05-08T15:29:05","modified_gmt":"2023-05-08T19:29:05","slug":"psc-announces-revised-standards-establishes-networks-of-translators-and-liaison-officers","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/fr\/journal-entry\/psc-announces-revised-standards-establishes-networks-of-translators-and-liaison-officers\/","title":{"rendered":"La CFP annonce des normes r\u00e9vis\u00e9es et met en place des r\u00e9seaux de traducteurs et d’officiers de liaison"},"content":{"rendered":"

Les prises de position r\u00e9vis\u00e9es de l’INTOSAI sur les audits financiers sont d\u00e9sormais disponibles<\/strong>
\nDeux prises de position r\u00e9vis\u00e9es de l’INTOSAI sont disponibles sur issai.org<\/a> pour les audits d’\u00e9tats financiers : ISSAI 200 – Principes de l’audit financier, et ISSAI 2000 – Application des normes d’audit financier.<\/p>\n

La norme ISSAI 200 \u00e9nonce les principes cl\u00e9s de l’audit des \u00e9tats financiers ou d’autres formes de pr\u00e9sentation de l’information financi\u00e8re. Elle compl\u00e8te les principes fondamentaux de la norme ISSAI 100 dans le contexte sp\u00e9cifique des audits d’\u00e9tats financiers. Ensemble, elles constituent la base de l’ensemble des prises de position professionnelles de l’INTOSAI dans ce domaine et doivent toutes deux \u00eatre respect\u00e9es.<\/p>\n

La norme ISSAI 2000 expose les consid\u00e9rations particuli\u00e8res \u00e0 prendre en compte pour appliquer les exigences des normes internationales d’audit (ISA) dans le contexte des audits r\u00e9alis\u00e9s conform\u00e9ment aux ISSAI. Les ISA sont \u00e9labor\u00e9es par le Conseil des normes internationales d’audit et d’assurance (IAASB). L’INTOSAI a conclu un accord qui lui permet d’incorporer les ISA dans le cadre des d\u00e9clarations professionnelles de l’INTOSAI (IFPP).<\/p>\n

L’objectif principal des ISSAI sur l’audit financier est de fournir aux membres de l’INTOSAI un ensemble complet de principes et de normes pour l’audit des \u00e9tats financiers des entit\u00e9s du secteur public. Ces deux prises de position sont le r\u00e9sultat des travaux de la sous-commission de l’audit financier et de la comptabilit\u00e9 de la Commission des normes professionnelles (PSC) de l’INTOSAI et ont \u00e9t\u00e9 approuv\u00e9es par le Comit\u00e9 directeur en 2020.<\/p>\n

Le secr\u00e9tariat du CPS cr\u00e9e un r\u00e9seau de traducteurs volontaires pour les prises de position de l’INTOSAI<\/strong>
\nLe secr\u00e9tariat du CPS a cr\u00e9\u00e9 un r\u00e9seau de traducteurs b\u00e9n\u00e9voles pour les prises de position de l’INTOSAI, dans le but de garantir la qualit\u00e9 des traductions. Le fait de confier les traductions aux institutions sup\u00e9rieures de contr\u00f4le (ISC), plut\u00f4t qu’\u00e0 des traducteurs commerciaux n’ayant pas de connaissances sp\u00e9cialis\u00e9es en mati\u00e8re d’audit, constitue un pas en avant vers des traductions de qualit\u00e9.<\/p>\n

Conform\u00e9ment \u00e0 la proc\u00e9dure de normalisation de l’INTOSAI, les prises de position de l’INTOSAI doivent \u00eatre disponibles dans les cinq langues officielles de l’INTOSAI : anglais, espagnol, fran\u00e7ais, allemand et arabe.<\/p>\n

Nous invitons les ISC disposant de traducteurs dans les langues officielles ou d’auditeurs exp\u00e9riment\u00e9s et comp\u00e9tents en mati\u00e8re de traduction \u00e0 participer au r\u00e9seau de traduction des prises de position de l’INTOSAI. Il est important que les traducteurs connaissent le sujet et ma\u00eetrisent l’anglais. Le r\u00e9seau actuel de traducteurs volontaires comprend des ISC d’Argentine, d’Allemagne, d’Autriche, du Qatar, des \u00c9mirats arabes unis, de France et de Russie.<\/p>\n

Les ISC int\u00e9ress\u00e9es \u00e0 rejoindre le r\u00e9seau peuvent prendre contact avec le secr\u00e9tariat du CPS \u00e0 l’adresse psc@tcu.gov.br<\/a>.<\/p>\n

Le COPS met en place un r\u00e9seau d’agents de liaison en mati\u00e8re de normalisation<\/strong>
\nLe COPS a mis en place un r\u00e9seau d’agents de liaison pour les normes de l’INTOSAI (ISLO), afin d’am\u00e9liorer la communication autour du processus de normalisation et d’en apprendre davantage sur l’application du cadre. Le r\u00e9seau ISLO constitue un point de contact unique pour les ISC et les organes de travail de l’INTOSAI.<\/p>\n

Les officiers de liaison re\u00e7oivent les demandes du COPS ou d’autres organes de l’INTOSAI et r\u00e9agissent si n\u00e9cessaire, par exemple en fournissant un retour d’information sur une question particuli\u00e8re ou en diffusant des informations au sein de leur organisation. Les officiers de liaison identifient \u00e9galement les probl\u00e8mes rencontr\u00e9s dans l’application des normes et transmettent ces informations \u00e0 l’organe comp\u00e9tent de l’INTOSAI.<\/p>\n

Pour rejoindre ce r\u00e9seau, veuillez contacter le vice-pr\u00e9sident du COPS \u00e0 l’adresse suivante : ECA-ISLO@eca.europa.eu<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Deux prises de position r\u00e9vis\u00e9es de l’INTOSAI sont disponibles sur issai.org pour les audits d’\u00e9tats financiers : ISSAI 200 – Principes de l’audit financier, et ISSAI 2000 – Application des normes d’audit financier. La norme ISSAI 200 \u00e9nonce les principes cl\u00e9s de l’audit des \u00e9tats financiers ou d’autres formes de pr\u00e9sentation de l’information financi\u00e8re. Il compl\u00e8te le…<\/p>\n","protected":false},"author":78,"featured_media":7419,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2069,2110],"content-tags":[1756,1796],"country":[],"region":[],"section":[2639],"coauthors":[],"class_list":["post-16656","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-a-linterieur-de-lintosai","journal-categories-printemps-2021","content-tags-normes-internationales","content-tags-objectif-intosai-1","section-inside-intosai-fr"],"acf":[],"yoast_head":"\nLa CFP annonce des normes r\u00e9vis\u00e9es et met en place des r\u00e9seaux de traducteurs et d'officiers de liaison - INTOSAI Journal<\/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:\/\/intosaijournal.org\/fr\/journal-entry\/psc-announces-revised-standards-establishes-networks-of-translators-and-liaison-officers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La CFP annonce des normes r\u00e9vis\u00e9es et met en place des r\u00e9seaux de traducteurs et d'officiers de liaison - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Deux prises de position r\u00e9vis\u00e9es de l'INTOSAI sont disponibles sur issai.org pour les audits d'\u00e9tats financiers : ISSAI 200 - Principes de l'audit financier, et ISSAI 2000 - Application des normes d'audit financier. 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