Contrôles Comptables - Partie 5

PART 5: Accounts' Controls

• This section covers account controls.

PART 5.1: Accounts Control Methods

• This part focuses on account control methods.

I. Accounts Control Goal

• Identifying misstatement risks and significant transactions/balances justifies implementing substantive controls.
• Internal control weaknesses increase risk, leading to more audit tests.
• Substantive controls are tests conducted by auditors to verify financial statement assertions.

II. Substantive Testing Types

• Consistency/Corroboration Tests: Involve inspecting key book entries, analyzing variations/trends, and correlating data with other information (previous, subsequent, or forecasts) for the entity or similar entities.
• Validation or Detail Tests: Verify accounting data by reconciling it with reality. These can be on balances or transactions.
• Ensuring elements of a company's financial activities are reflected correctly in the accounts, based on documents verifying sufficient value.

III. Consistency Testing Tools & Techniques

• Analytical Procedures/Reviews: Comparing annual financial statements with data from prior/subsequent periods and similar companies.
• Balance Checking: Inspecting key book entries and studying account credits/debits.

IV. Detail Testing Tools

• Control of Switchboard/Continuity Schedule: Detailing period-to-period changes impacting opening/closing balances.
• Reconciliation: Examining accounting records and supporting documents (internal/external).
• Comparison of Totals/Balances/Transactions: Comparing figures from different sources and performing internal cross-checks.
• Circularization: Requesting third-party confirmation.
• Arithmetic Checks: Validating calculations.
• Informative Techniques: Using file extraction and software.
• Cut-off Controls: Validating transactions' timing and existence.
• Sampling & CAATS: Defining the objective, studying a representative part (sample) and drawing conclusions. Specific to a population.

PART 5.2: Circularization & Reconciliation

• This part focuses on circularization and reconciliation processes.

I. Definition & Principle

• Obtaining information from third parties outside the organization to verify the reliability of internally collected information.
• Assessing information reliability based on the source's reliability (internal/external) and data collection location (internal/external). A table showing different reliability levels is included.

II. EXAMPLE

• Statutory auditors request detailed account statements, figures, due dates, outstanding orders, and invoices to audit accounts. They do this as part of their standard audit duties.

Cette section aborde les contrôles des comptes et les méthodes de contrôle associés. Elle se concentre sur les risques de déclaration erronée et les tests de vérification substantiels nécessaires pour garantir l'exactitude des états financiers. Des types de tests tels que les tests de cohérence et de validation sont également discutés.