{"id":7708,"date":"2014-05-09T08:00:08","date_gmt":"2014-05-09T06:00:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7708"},"modified":"2024-06-13T11:51:31","modified_gmt":"2024-06-13T09:51:31","slug":"commissaire-aux-comptes-05072014avallau02","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/","title":{"rendered":"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ?"},"content":{"rendered":"<p>Le commissaire aux comptes a pour mission d\u2019auditer la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par les soci\u00e9t\u00e9s contr\u00f4l\u00e9es.<\/p>\n<p>Le commissariat aux comptes est une profession r\u00e9glement\u00e9e. La Compagnie nationale des commissaires aux comptes (CNCC) suit, accompagne, et surveille le travail de c<span class=\"exergue\">ette profession ind\u00e9pendante.\u00a0<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article,<\/span>\u00a0<span class=\"s3\">de mani\u00e8re synth\u00e9tique, <\/span><span class=\"s3\">\u00a0ce qu\u2019est un commissaire aux comptes.<\/span><\/p>\n<figure id=\"attachment_5611\" aria-describedby=\"caption-attachment-5611\" style=\"width: 196px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-5611 \" title=\"la mission du commissaire aux comptes\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/creation-dentreprise.jpg\" alt=\"le commissaire aux comptes (CAC)\" width=\"196\" height=\"131\" \/><figcaption id=\"caption-attachment-5611\" class=\"wp-caption-text\">Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ?<\/figcaption><\/figure>\n<h2>La mission du Commissaire Aux Comptes (CAC)<\/h2>\n<p><span class=\"exergue\">Certaines missions r\u00e9alis\u00e9es aupr\u00e8s des entreprises et des associations par les <strong>commissaires aux comptes<\/strong> sont impos\u00e9es par la r\u00e9glementation.<\/span> D\u2019autres sont effectu\u00e9es en dehors de toute contrainte l\u00e9gale dans un but de transparence de la part de l\u2019entreprise ou d\u2019une volont\u00e9 d\u2019analyse dans un domaine sp\u00e9cifique.<\/p>\n<p>L\u2019ind\u00e9pendance et l\u2019\u00e9thique du commissaire aux comptes est n\u00e9cessaire afin de <span class=\"exergue\">pouvoir donner une l\u00e9gitimit\u00e9 \u00e0 l\u2019audit qu\u2019ils r\u00e9alisent ainsi qu\u2019\u00e0 la certification des comptes, dont ils attestent la r\u00e9gularit\u00e9 et la sinc\u00e9rit\u00e9.<\/span> La mission qu&rsquo;il r\u00e9alise ne d\u00e9coule pas du droit priv\u00e9 mais du service de l\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral.<\/p>\n<p><div class=\"encadre-style\">Elle consiste \u00e0\u00a0:<\/p>\n<ul>\n<li>\u00e9mettre <span class=\"exergue\">une opinion sur la r\u00e9gularit\u00e9, la sinc\u00e9rit\u00e9 et l&rsquo;image fid\u00e8le des comptes<\/span> annuels et consolid\u00e9s,<\/li>\n<li>v\u00e9rifier <span class=\"exergue\">la sinc\u00e9rit\u00e9 et la concordance des comptes annuels<\/span> avec les informations financi\u00e8res pr\u00e9sent\u00e9es lors l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale de l\u2019entreprise,<\/li>\n<li><span class=\"exergue\">pr\u00e9senter au Procureur de la R\u00e9publique les d\u00e9marches litigieuses et\/ou d\u00e9lictueuses<\/span> qu\u2019il a pu d\u00e9couvrir dans le cadre de sa mission,<\/li>\n<li><span class=\"exergue\">r\u00e9aliser des attestations<\/span> n\u00e9cessaires \u00e0 l\u2019entreprise cliente,<\/li>\n<li><span class=\"exergue\">intervenir dans les proc\u00e9dures d\u2019alerte<\/span>\u00a0qui servent \u00e0 la pr\u00e9vention des difficult\u00e9s.<\/div><\/li>\n<\/ul>\n<h2>Les diff\u00e9rentes interventions possibles du Commissaire aux Comptes (CAC)<\/h2>\n<p>La plupart du temps, les entreprises et les associations font appel aux CAC pour des missions de certification. Cependant, <span class=\"exergue\">leurs comp\u00e9tences sont souvent sollicit\u00e9es pour d\u2019autres interventions\u00a0<\/span>:<\/p>\n<ul>\n<li><img decoding=\"async\" class=\" wp-image-6506 alignright\" style=\"margin-left: 10px;\" title=\"expert-comptable et commissaire aux comptes\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas.jpg\" alt=\"expertise comptable les interventions du commissaire aux comptes \" width=\"174\" height=\"168\" \/>l\u2019attestation des comptes interm\u00e9diaires (pour une demande d\u2019emprunt par exemple)<\/li>\n<li>\u00e9mettre un avis sur un pr\u00e9visionnel d\u2019activit\u00e9<\/li>\n<li>r\u00e9aliser des attestations diverses<\/li>\n<li>faire des audits (acquisition, de certains comptes, \u2026)<\/li>\n<\/ul>\n<p>Les interventions effectu\u00e9es par un commissaire aux comptes de l&rsquo;entit\u00e9 s&rsquo;appellent des \u00ab\u00a0diligences directement li\u00e9es\u00a0\u00bb. Il les r\u00e9alise en plus de sa mission de base, la certification des comptes.<\/p>\n<h2>Une norme professionnelle pr\u00e9cise<\/h2>\n<p><img decoding=\"async\" class=\" wp-image-6464 alignleft\" style=\"margin-right: 10px;\" title=\"les r\u00f4les de l'expert-comptable et du commissaire aux comptes\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/x-or-v-signs.jpg\" alt=\"expert-comptable et commissaire aux comptes\" width=\"80\" height=\"94\" \/>Le CAC r\u00e9alise des audits dans l\u2019entreprise ou l\u2019association qui l\u2019a missionn\u00e9. <strong><span class=\"exergue\">Il applique pour cela des normes professionnelles strictes, homologu\u00e9es par le Garde des Sceaux,<\/span><\/strong> apr\u00e8s avis du Haut Conseil du commissariat aux comptes (H3C) et sur proposition de la Compagnie nationale des commissaires aux comptes.<\/p>\n<h2>L\u2019obligation de moyens<\/h2>\n<p>Concr\u00e8tement, leur contr\u00f4le se fait sur la base de sondages. Ceux-ci s&rsquo;\u00e9tablissent en fonction de son \u00e9valuation des syst\u00e8mes comptables et du contr\u00f4le interne de l\u2019entreprise audit\u00e9e. <span class=\"exergue\">Le <strong>commissaire aux comptes<\/strong> est soumis \u00e0 une obligation de moyens, et non de r\u00e9sultat.<\/span><\/p>\n<div class=\"encadre-style\">Son r\u00f4le ne consiste donc pas \u00e0 contr\u00f4ler les op\u00e9rations de mani\u00e8re exhaustive, ni m\u00eame \u00e0 faire une recherche de l\u2019ensemble des erreurs possibles. Mais plut\u00f4t d\u2019op\u00e9rer par sondages comme \u00e9voqu\u00e9 pr\u00e9c\u00e9demment. <strong><span class=\"exergue\">L\u2019objectif final est ainsi d\u2019obtenir une impression g\u00e9n\u00e9rale et raisonnable qu\u2019il n\u2019existe pas d\u2019anomalies significatives dans les comptes de l\u2019entreprise<\/span><\/strong>.<\/div>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur le m\u00e9tier du Commissaire aux Comptes ? Retrouvez donc nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/pourquoi-avoir-un-commissaire-aux-comptes\/\"><span class=\"s3\">Pourquoi avoir un Commissaire aux Comptes ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-sas-sarl\/\"><span class=\"s3\">Le recours au Commissaire aux comptes dans la SAS et la SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/expert-comptable-commissaire-aux-comptes\/\"><span class=\"s3\">Expert-comptable et commissaire aux comptes\u00a0: quelles diff\u00e9rences\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/controle-comptes-comptables-04242014avallau2\/\"><span class=\"s3\">A quoi sert le contr\u00f4le des comptes d\u2019une entreprise ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/examen-de-conformite-fiscale\/\" target=\"_self\" rel=\"noopener\">L\u2019examen de conformit\u00e9 fiscale (ECF)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le commissaire aux comptes a pour mission d\u2019auditer la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par les soci\u00e9t\u00e9s contr\u00f4l\u00e9es. Le commissariat aux comptes est une profession r\u00e9glement\u00e9e. La Compagnie nationale des commissaires aux comptes (CNCC) suit,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5701,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7708","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ? | Valoxy<\/title>\n<meta name=\"description\" content=\"Le commissaire aux comptes audite la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par la soci\u00e9t\u00e9\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ? | Valoxy\" \/>\n<meta property=\"og:description\" content=\"Le commissaire aux comptes audite la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par la soci\u00e9t\u00e9\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2014-05-09T06:00:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-13T09:51:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ?\",\"datePublished\":\"2014-05-09T06:00:08+00:00\",\"dateModified\":\"2024-06-13T09:51:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\"},\"wordCount\":700,\"commentCount\":3,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\",\"url\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\",\"name\":\"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ? | Valoxy\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg\",\"datePublished\":\"2014-05-09T06:00:08+00:00\",\"dateModified\":\"2024-06-13T09:51:31+00:00\",\"description\":\"Le commissaire aux comptes audite la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par la soci\u00e9t\u00e9\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg\",\"width\":700,\"height\":700,\"caption\":\"Questionnements\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ? | Valoxy","description":"Le commissaire aux comptes audite la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par la soci\u00e9t\u00e9","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/","og_locale":"fr_FR","og_type":"article","og_title":"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ? | Valoxy","og_description":"Le commissaire aux comptes audite la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par la soci\u00e9t\u00e9","og_url":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2014-05-09T06:00:08+00:00","article_modified_time":"2024-06-13T09:51:31+00:00","og_image":[{"width":700,"height":700,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ?","datePublished":"2014-05-09T06:00:08+00:00","dateModified":"2024-06-13T09:51:31+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/"},"wordCount":700,"commentCount":3,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg","articleSection":["Comptabilit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/","url":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/","name":"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ? | Valoxy","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg","datePublished":"2014-05-09T06:00:08+00:00","dateModified":"2024-06-13T09:51:31+00:00","description":"Le commissaire aux comptes audite la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par la soci\u00e9t\u00e9","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-e1620288961250-1.jpg","width":700,"height":700,"caption":"Questionnements"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC) ?"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=7708"}],"version-history":[{"count":1,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7708\/revisions"}],"predecessor-version":[{"id":66581,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7708\/revisions\/66581"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/5701"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=7708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=7708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=7708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}