{"id":2277,"date":"2024-04-13T15:35:53","date_gmt":"2024-04-13T13:35:53","guid":{"rendered":"https:\/\/fidef.org\/?page_id=2277"},"modified":"2024-04-18T01:53:16","modified_gmt":"2024-04-17T23:53:16","slug":"normes-professionnelles","status":"publish","type":"page","link":"https:\/\/fidef.org\/?page_id=2277","title":{"rendered":"Normes professionnelles"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2277\" class=\"elementor elementor-2277\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb8b591 e-flex e-con-boxed e-con e-parent\" data-id=\"cb8b591\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-468645a elementor-widget elementor-widget-image\" data-id=\"468645a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"822\" height=\"380\" src=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF.png\" class=\"attachment-large size-large wp-image-1991\" alt=\"Normes professionnels\" srcset=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF.png 822w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF-500x231.png 500w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF-300x139.png 300w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF-768x355.png 768w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF-150x69.png 150w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/03\/NORMES-PROF-480x222.png 480w\" sizes=\"(max-width:767px) 480px, (max-width:822px) 100vw, 822px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8073f93 e-flex e-con-boxed e-con e-parent\" data-id=\"8073f93\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc68bd elementor-widget elementor-widget-heading\" data-id=\"2dc68bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SUPPORTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93a76bf e-flex e-con-boxed e-con e-parent\" data-id=\"93a76bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3a13b9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b3a13b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d200651 e-flex e-con-boxed e-con e-parent\" data-id=\"d200651\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc609bf elementor-widget elementor-widget-heading\" data-id=\"bc609bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-2022-Manuel-Volume-1-final-SECURE.pdf\">Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d'audit, d'examen limit\u00e9, d'autres missions d'assurance et de services connexes VOLUME I<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b329333 e-flex e-con-boxed e-con e-parent\" data-id=\"b329333\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7753a1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e7753a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65f395b e-flex e-con-boxed e-con e-parent\" data-id=\"65f395b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdbbb91 elementor-widget elementor-widget-heading\" data-id=\"fdbbb91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-2022-Manuel-Volume-2-final-SECURE.pdf\">Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d'audit, d'examen limit\u00e9, d'autres missions d'assurance et de services connexes VOLUME II<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9320c2 e-flex e-con-boxed e-con e-parent\" data-id=\"f9320c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c56cee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4c56cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f50ceef e-flex e-con-boxed e-con e-parent\" data-id=\"f50ceef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d808463 elementor-widget elementor-widget-heading\" data-id=\"d808463\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-Audit-Less-Complex-Entities-LCE-Basis-Conclusions.pdf\">International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d54f74 e-flex e-con-boxed e-con e-parent\" data-id=\"4d54f74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac56a8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3ac56a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bdd88d7 e-flex e-con-boxed e-con e-parent\" data-id=\"bdd88d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c42d822 elementor-widget elementor-widget-heading\" data-id=\"c42d822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-Audits-Less-Complex-Entities-LCE-Fact-Sheet.pdf\">AUDITS OF LESS COMPLEX ENTITIES<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5842d3 e-flex e-con-boxed e-con e-parent\" data-id=\"a5842d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97405e1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"97405e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd7b645 e-flex e-con-boxed e-con e-parent\" data-id=\"cd7b645\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4176e20 elementor-widget elementor-widget-heading\" data-id=\"4176e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-Audits-Less-Complex-Entities-LCE-Frequently-Asked-Questions.pdf\">FREQUENTLY ASKED QUESTIONS ON THE ISA FOR LCE<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f26eb64 e-flex e-con-boxed e-con e-parent\" data-id=\"f26eb64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6900c6b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6900c6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbc889d e-flex e-con-boxed e-con e-parent\" data-id=\"fbc889d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0e0428 elementor-widget elementor-widget-heading\" data-id=\"f0e0428\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-Audits-Less-Complex-Entities-LCE-Standard_0.pdf\">The ISA for LCE\nand\nConforming Amendments to \nOther International Standards \nArising from the ISA for LCE<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40e8c74 e-flex e-con-boxed e-con e-parent\" data-id=\"40e8c74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0c7613 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a0c7613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ca61aa e-flex e-con-boxed e-con e-parent\" data-id=\"2ca61aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-800df6e elementor-widget elementor-widget-heading\" data-id=\"800df6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-ISA-for-LCE-Overview-Presentation.pdf\">The International Standard\non Auditing for Audits of \nFinancial Statements of Less \nComplex Entities<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1540093 e-flex e-con-boxed e-con e-parent\" data-id=\"1540093\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7ac040 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c7ac040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae0c902 e-flex e-con-boxed e-con e-parent\" data-id=\"ae0c902\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SUPPORTS Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d&rsquo;audit, d&rsquo;examen limit\u00e9, d&rsquo;autres missions d&rsquo;assurance et de services connexes VOLUME I<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"folder":[],"class_list":["post-2277","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages\/2277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidef.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2277"}],"version-history":[{"count":37,"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages\/2277\/revisions"}],"predecessor-version":[{"id":2368,"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages\/2277\/revisions\/2368"}],"wp:attachment":[{"href":"https:\/\/fidef.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2277"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/fidef.org\/index.php?rest_route=%2Fwp%2Fv2%2Ffolder&post=2277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}