{"id":883,"date":"2023-09-27T13:14:58","date_gmt":"2023-09-27T13:14:58","guid":{"rendered":"http:\/\/standardspractices.ca\/knowledge-base\/c-evaluation-financiere-independante\/"},"modified":"2024-04-24T20:07:48","modified_gmt":"2024-04-24T20:07:48","slug":"c-evaluation-financiere-independante","status":"publish","type":"ht_kb","link":"https:\/\/standardspractices.ca\/fr\/knowledge-base\/c-evaluation-financiere-independante\/","title":{"rendered":"C. \u00c9valuation financi\u00e8re ind\u00e9pendante"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Obtenir annuellement une v\u00e9rification, un examen ou une compilation des \u00e9tats financiers aupr\u00e8s d\u2019un comptable professionnel agr\u00e9\u00e9 ou d\u2019un comptable agr\u00e9\u00e9, et ce, d\u2019une mani\u00e8re appropri\u00e9e selon la taille de l\u2019organisme de conservation.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\">Contexte<\/h4>\n\n<p class=\"wp-block-paragraph\">Pour prot\u00e9ger les utilisateurs des \u00e9tats financiers contre les pr\u00e9jug\u00e9s du gestionnaire financier ou les fausses d\u00e9clarations de l&#8217;organisation, il est important de demander \u00e0 un comptable professionnel agr\u00e9\u00e9 ind\u00e9pendant ou \u00e0 un autre professionnel financier qualifi\u00e9 de proc\u00e9der \u00e0 une v\u00e9rification ou \u00e0 un examen annuel des syst\u00e8mes financiers de l&#8217;organisation. L&#8217;audit (la v\u00e9rification) est la forme la plus compl\u00e8te d&#8217;examen financier et elle est souvent recommand\u00e9e pour les organisations dont les revenus d\u00e9passent 250 000 dollars, bien que certaines provinces et certains programmes de financement public pr\u00e9voient des seuils inf\u00e9rieurs. Un examen financier est une option moins co\u00fbteuse et convient aux petites organisations. Dans la mesure du possible, tous les organismes de conservation devraient envisager une v\u00e9rification annuelle plut\u00f4t qu&#8217;un examen. Un conseiller financier peut aider \u00e0 d\u00e9terminer l&#8217;approche qui convient le mieux \u00e0 l&#8217;organisme de conservation. L&#8217;examen financier et l&#8217;audit doivent tous deux \u00eatre r\u00e9alis\u00e9s par un comptable agr\u00e9\u00e9 qualifi\u00e9.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contexte Pour prot\u00e9ger les utilisateurs des \u00e9tats financiers contre les pr\u00e9jug\u00e9s du gestionnaire financier ou les fausses d\u00e9clarations de l&#8217;organisation, il est important de demander \u00e0 un comptable professionnel agr\u00e9\u00e9 ind\u00e9pendant ou \u00e0 un autre professionnel financier qualifi\u00e9 de proc\u00e9der \u00e0 une v\u00e9rification ou \u00e0 un examen annuel des syst\u00e8mes&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"ht-kb-category":[49],"ht-kb-tag":[],"class_list":["post-883","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-standard6-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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