{"id":14988,"date":"2022-07-25T17:01:25","date_gmt":"2022-07-25T15:01:25","guid":{"rendered":"http:\/\/ecf-formations.fr\/?post_type=product&#038;p=14988"},"modified":"2025-12-22T11:39:07","modified_gmt":"2025-12-22T10:39:07","slug":"utilisation-pertinente-des-procedures-analytiques","status":"publish","type":"product","link":"https:\/\/ecf-formations.fr\/index.php\/produit\/utilisation-pertinente-des-procedures-analytiques\/","title":{"rendered":"Utilisation pertinente des proc\u00e9dures analytiques"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"14988\" class=\"elementor elementor-14988\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5fed7cbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fed7cbc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b60d00a\" data-id=\"b60d00a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75cd2dca elementor-widget elementor-widget-heading\" data-id=\"75cd2dca\" 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\">Utilisation pertinente des proc\u00e9dures analytiques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41f59caa elementor-align-center elementor-widget elementor-widget-button\" data-id=\"41f59caa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#inscription\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je m'inscris<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5e2576 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5e2576\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-576ba585\" data-id=\"576ba585\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47e23b37 elementor-widget elementor-widget-heading\" data-id=\"47e23b37\" 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\">Dur\u00e9e de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ab86c9d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7ab86c9d\" 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<div class=\"elementor-element elementor-element-80b6e87 elementor-widget elementor-widget-text-editor\" data-id=\"80b6e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>08h00<\/p><p><strong>Lieu<\/strong> : Paris<br \/><br \/><\/p><p>Formation \u00e9galement disponible en intra.<\/p><p>Nous contacter :<\/p><p>01 47 42 55 74<\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-1532e086\" data-id=\"1532e086\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b4f2854 elementor-widget elementor-widget-heading\" data-id=\"2b4f2854\" 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\">Animateur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77d3aad3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"77d3aad3\" 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<div class=\"elementor-element elementor-element-347a5259 elementor-widget elementor-widget-text-editor\" data-id=\"347a5259\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Jean-Jacques JULIAN<\/strong><\/p><p>Expert-comptable dipl\u00f4m\u00e9 inscrit au CRO de Paris- Ile de France<br \/>Commissaire aux comptes membre de la CRCC de Paris<br \/>Doctorant en sciences de gestion \u00e0 La Sorbonne\u00a0<\/p><p>R\u00e9viseur ind\u00e9pendant<br \/><br \/>Ancien journaliste \/ r\u00e9dacteur sp\u00e9cialis\u00e9 pour la revue mensuelle RF Comptable<\/p><p>Elu r\u00e9gional \u00e0 la CRCC de Paris<\/p><p>Membre de la Commission des \u00e9tudes comptables de la CNCC<\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-1b5e346c\" data-id=\"1b5e346c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39e9a672 elementor-widget elementor-widget-heading\" data-id=\"39e9a672\" 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\">Publics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d187069 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4d187069\" 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<div class=\"elementor-element elementor-element-1434309e elementor-widget elementor-widget-text-editor\" data-id=\"1434309e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Commissaires aux comptes<\/p><p style=\"text-align: left;\">\u00a0Experts-comptables<\/p><p style=\"text-align: left;\">Chefs de mission et auditeurs exp\u00e9riment\u00e9s<\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-5a77fe1\" data-id=\"5a77fe1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f52a2c9 elementor-widget elementor-widget-heading\" data-id=\"f52a2c9\" 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\">Format<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43b3c7d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"43b3c7d\" 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<div class=\"elementor-element elementor-element-e011c8a elementor-widget elementor-widget-text-editor\" data-id=\"e011c8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle\u00a0<\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-95e6859\" data-id=\"95e6859\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-470e8d2 elementor-widget elementor-widget-heading\" data-id=\"470e8d2\" 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\">NIVEAU<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20e221e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"20e221e\" 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<div class=\"elementor-element elementor-element-b0b811a elementor-widget elementor-widget-text-editor\" data-id=\"b0b811a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>EXPERTISE<\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-678e36b\" data-id=\"678e36b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23e5ff9 elementor-widget elementor-widget-heading\" data-id=\"23e5ff9\" 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\">PREREQUIS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89d6579 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"89d6579\" 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<div class=\"elementor-element elementor-element-6f76dd8 elementor-widget elementor-widget-text-editor\" data-id=\"6f76dd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>AUCUN<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f9862a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f9862a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a9a9f4e\" data-id=\"1a9a9f4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-596198cb elementor-widget elementor-widget-spacer\" data-id=\"596198cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f05001f elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f05001f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1c1ad095\" data-id=\"1c1ad095\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53d6a7f1 elementor-widget elementor-widget-heading\" data-id=\"53d6a7f1\" 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\">Objectifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60daf285 elementor-widget elementor-widget-text-editor\" data-id=\"60daf285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Savoir mettre en oeuvre les proc\u00e9dures analytiques de mani\u00e8re pertinente<\/li><li>Maitriser les diff\u00e9rentes techniques de proc\u00e9dures analytiques de mani\u00e8re op\u00e9rationnelle<\/li><li>Savoir utiliser de mani\u00e8re efficace des proc\u00e9dures analytiques dans l\u2019ex\u00e9cution de la mission avec les autres proc\u00e9dures d\u2019audit<\/li><\/ul>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6eaf11ac\" data-id=\"6eaf11ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed43bd4 elementor-widget elementor-widget-heading\" data-id=\"ed43bd4\" 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\"><b>Contexte et probl\u00e9matiques<\/b> li\u00e9s \u00e0 la formation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f5a723 elementor-widget elementor-widget-text-editor\" data-id=\"14f5a723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Souvent consid\u00e9r\u00e9es comme des diligences accessoires dans la mission l\u00e9gale, le commissaire aux comptes laisse la mise en oeuvre des proc\u00e9dures analytiques aux autres membres de l&rsquo;\u00e9quipe d&rsquo;audit.<\/p><p>Or, la doctrine pr\u00e9conise les proc\u00e9dures analytiques en tant que r\u00e9ponse d\u00e8s lors que le risque d&rsquo;anomalie significative est qualifi\u00e9 d&rsquo;un niveau faible.<\/p><p>Ces proc\u00e9dures sont \u00e9galement mises en \u00e9vidence dans les NEP 911 et 912 issues de la loi PACTE.\u00a0<\/p><p>Les proc\u00e9dures analytiques sont un moyen de contr\u00f4le qui peut \u00eatre employ\u00e9 \u00e0 diff\u00e9rentes \u00e9tapes de la mission avec des objectifs distincts.\u00a0<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c43e71f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c43e71f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5387597\" data-id=\"5387597\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72105b4 elementor-widget elementor-widget-image\" data-id=\"72105b4\" 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=\"381\" height=\"379\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2021\/02\/Capture-3-1.png\" class=\"attachment-large size-large wp-image-9530\" alt=\"\" \/>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-953a2b0\" data-id=\"953a2b0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f4e2af elementor-widget elementor-widget-heading\" data-id=\"1f4e2af\" 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\">en 2024 : <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33689e5 elementor-widget elementor-widget-progress\" data-id=\"33689e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-33689e5\">\n\t\t\t\tLes participants recommandent la formation \u00e0\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-33689e5\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"99\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"99\">\n\t\t\t\t<span class=\"elementor-progress-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">99%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66b156a elementor-widget elementor-widget-progress\" data-id=\"66b156a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-66b156a\">\n\t\t\t\tLa formation r\u00e9pond \u00e0 mes attentes\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-66b156a\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"100\" aria-valuetext=\"100% (Les participants sont d&#039;accord avec cette affirmation \u00e0 )\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"100\">\n\t\t\t\t<span class=\"elementor-progress-text\">Les participants sont d'accord avec cette affirmation \u00e0 <\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">100%<\/span>\n\t\t\t\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d01c152 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d01c152\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b144b01\" data-id=\"b144b01\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c748b8b elementor-widget elementor-widget-spacer\" data-id=\"5c748b8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fa29dda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fa29dda\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50c2afcf\" data-id=\"50c2afcf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ed7603f elementor-widget elementor-widget-heading\" data-id=\"4ed7603f\" 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\"><b>programme <\/b> de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5200dbfa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5200dbfa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ebece60\" data-id=\"4ebece60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-206c7493 elementor-widget elementor-widget-text-editor\" data-id=\"206c7493\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Introduction :\u00a0<\/strong><\/p><p style=\"text-align: center;\">Les proc\u00e9dures analytiques trouvent leur place dans toutes les phases de la mission :\u00a0<\/p><p style=\"text-align: center;\">la prise de connaissance, l&rsquo;\u00e9valuation des risques dont le risque de fraudes,\u00a0<br \/>\u00e0 l&rsquo;appui des tests de proc\u00e9dures, en tant que contr\u00f4les de substance et<br \/>sur les comptes pris dans leur ensemble.<\/p><p style=\"text-align: center;\">Toutefois, la NEP 520 n&rsquo;impose pas la m\u00eame contrainte \u00e0 leur emploi dans les diff\u00e9rents cas.<\/p><p style=\"text-align: center;\">S\u00e9quence 1. Place des proc\u00e9dures analytiques dans la d\u00e9marche d&rsquo;audit<\/p><p style=\"text-align: center;\">S\u00e9quence 2. Proc\u00e9dures analytiques au d\u00e9but de la mission dans l&rsquo;approche par les risques : prise de connaissance de l&rsquo;entit\u00e9 et de ses activit\u00e9s au cours de l&rsquo;exercice et \u00e9valuation des risques<\/p><p style=\"text-align: center;\">S\u00e9quence 3. Proc\u00e9dures analytiques mises en oeuvre au cours de la mission \u00e0 la suite de l&rsquo;\u00e9valuation des risques<\/p><p style=\"text-align: center;\">S\u00e9quence 4. Proc\u00e9dures analytiques mises en oeuvre en tant qu&rsquo;analyse de la coh\u00e9rence des comptes pris dans leur ensemble<\/p><p style=\"text-align: center;\"><strong>Conclusion :\u00a0<\/strong><\/p><p style=\"text-align: center;\">Les proc\u00e9dures analytiques permettent de :\u00a0<\/p><p style=\"text-align: center;\">rapprocher les donn\u00e9es chiffr\u00e9es de la v\u00e9rit\u00e9 \u00e9conomique de l&rsquo;entit\u00e9<br \/>tracer le chemin de l&rsquo;audit car obligatoire au d\u00e9but et \u00e0 la fin de la mission<br \/>valider certaines assertions en tant que moyen performant de contr\u00f4le<\/p><p style=\"text-align: center;\"><strong><em>Plan des annexes :\u00a0<\/em><\/strong><\/p><p style=\"text-align: center;\"><em>NEP 520 &#8211; Proc\u00e9dures analytiques<\/em><br \/><em>Note d&rsquo;information VIII &#8211; Le commissaire aux comptes et les proc\u00e9dures analytiques<\/em><br \/><em>Note d&rsquo;information XV &#8211; Le commissaire aux comptes et l&rsquo;approche d&rsquo;audit par les risques<\/em><br \/><em>Note d&rsquo;information XXI &#8211; Le commissaire aux comptes et l&rsquo;application du caract\u00e8re significatif<\/em><br \/><em>Indicateurs cl\u00e9 du secteur INDUSTRIE<\/em><br \/><em>Indicateurs cl\u00e9 du secteur NEGOCE<\/em><br \/><em>Indicateurs cl\u00e9 du section SERVICES<\/em><br \/><em>Indicateurs cl\u00e9 du secteur BTP<\/em><\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d04f34a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d04f34a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70f26963\" data-id=\"70f26963\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-676fb7c6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"676fb7c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15791c67 elementor-widget elementor-widget-heading\" data-id=\"15791c67\" 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\"><a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjIyMzQ5IiwidG9nZ2xlIjpmYWxzZX0%3D\">Informations compl\u00e9mentaires<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6824be41 elementor-section-content-top elementor-reverse-mobile elementor-reverse-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6824be41\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-75b864eb\" data-id=\"75b864eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2665012a elementor-widget elementor-widget-heading\" data-id=\"2665012a\" 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\">INSCRIPTIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6843aaa elementor-add-to-cart--align-center elementor-widget elementor-widget-woocommerce-product-add-to-cart\" data-id=\"6843aaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"woocommerce-product-add-to-cart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-add-to-cart elementor-product-variable\">\n\t\t\t\n<form class=\"variations_form cart\" action=\"https:\/\/ecf-formations.fr\/index.php\/produit\/utilisation-pertinente-des-procedures-analytiques\/\" method=\"post\" enctype='multipart\/form-data' data-product_id=\"14988\" data-product_variations=\"[{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;non-adherent-2&quot;,&quot;attribute_date&quot;:&quot;Classe virtuelle - 23\\\/12\\\/2025 (9h00 \\u00e0 18h00- Jean-Jacques JULIAN)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:672,&quot;display_regular_price&quot;:672,&quot;image&quot;:{&quot;title&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;alt&quot;:&quot;&quot;,&quot;src&quot;:&quot;&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:false},&quot;image_id&quot;:0,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;672.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Utilisation pertinente des proc\\u00e9dures analytiques&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:36381,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;},{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;adherent-ecf-dont-cjec-anecs&quot;,&quot;attribute_date&quot;:&quot;Classe virtuelle - 23\\\/12\\\/2025 (9h00 \\u00e0 18h00- Jean-Jacques JULIAN)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:408,&quot;display_regular_price&quot;:408,&quot;image&quot;:{&quot;title&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;alt&quot;:&quot;&quot;,&quot;src&quot;:&quot;&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:false},&quot;image_id&quot;:0,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;408.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Utilisation pertinente des proc\\u00e9dures analytiques&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:36382,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;},{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;adherents-ecf-dont-membre-cjec-anecs-etant-adherent-ecf&quot;,&quot;attribute_date&quot;:&quot;Classe virtuelle - 23\\\/12\\\/2025 (9h00 \\u00e0 18h00- Jean-Jacques JULIAN)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:234,&quot;display_regular_price&quot;:234,&quot;image&quot;:{&quot;title&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;alt&quot;:&quot;&quot;,&quot;src&quot;:&quot;&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:false},&quot;image_id&quot;:0,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;234.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Utilisation pertinente des proc\\u00e9dures analytiques&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:36384,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;}]\">\n\t\n\t\t\t<table class=\"variations\" cellspacing=\"0\" role=\"presentation\">\n\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"pa_formule\">FORMULE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"pa_formule\" class=\"\" name=\"attribute_pa_formule\" data-attribute_name=\"attribute_pa_formule\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"non-adherent-2\" >Non-adh\u00e9rent<\/option><option value=\"adherent-ecf-dont-cjec-anecs\" >Adh\u00e9rent ECF (dont CJEC\/ANECS)<\/option><\/select>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"date\">DATE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"date\" class=\"\" name=\"attribute_date\" data-attribute_name=\"attribute_date\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"Classe virtuelle - 23\/12\/2025 (9h00 \u00e0 18h00- Jean-Jacques JULIAN)\" >Classe virtuelle - 23\/12\/2025 (9h00 \u00e0 18h00- Jean-Jacques JULIAN)<\/option><\/select><a class=\"reset_variations\" href=\"#\" aria-label=\"Effacer les options\">Effacer<\/a>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t<div class=\"reset_variations_alert screen-reader-text\" role=\"alert\" aria-live=\"polite\" aria-relevant=\"all\"><\/div>\n\t\t\n\t\t<div class=\"single_variation_wrap\">\n\t\t\t<div class=\"woocommerce-variation single_variation\" role=\"alert\" aria-relevant=\"additions\"><\/div><div class=\"woocommerce-variation-add-to-cart variations_button\">\n\t\n\t<div class=\"quantity\">\n\t\t<label class=\"screen-reader-text\" for=\"quantity_6a0bee7ec1f79\">quantit\u00e9 de Utilisation pertinente des proc\u00e9dures analytiques<\/label>\n\t<input\n\t\ttype=\"hidden\"\n\t\t\t\tid=\"quantity_6a0bee7ec1f79\"\n\t\tclass=\"input-text qty text\"\n\t\tname=\"quantity\"\n\t\tvalue=\"1\"\n\t\taria-label=\"Quantit\u00e9 de produits\"\n\t\t\t\tmin=\"1\"\n\t\t\t\t\tmax=\"1\"\n\t\t\t\t\t\t\tstep=\"1\"\n\t\t\tplaceholder=\"\"\n\t\t\tinputmode=\"numeric\"\n\t\t\tautocomplete=\"off\"\n\t\t\t\/>\n\t<\/div>\n\n\t<button type=\"submit\" class=\"single_add_to_cart_button button alt\">Ajouter au panier<\/button>\n\n\t\n\t<input type=\"hidden\" name=\"add-to-cart\" value=\"14988\" \/>\n\t<input type=\"hidden\" name=\"product_id\" value=\"14988\" \/>\n\t<input type=\"hidden\" name=\"variation_id\" class=\"variation_id\" value=\"0\" \/>\n<\/div>\n\t\t<\/div>\n\t\n\t<\/form>\n\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2868a57c\" data-id=\"2868a57c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1377cfb5 elementor-widget elementor-widget-heading\" data-id=\"1377cfb5\" 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\"><b>TARIFS PRESENTIEL<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-496bd249 elementor-widget elementor-widget-price-list\" data-id=\"496bd249\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<ul class=\"elementor-price-list\">\n\n\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tNon adh\u00e9rent\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">672\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tAdh\u00e9rent ANECS\/CJEC et adh\u00e9rent ECF\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">408\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d80ba19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d80ba19\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a25e570\" data-id=\"7a25e570\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43789703 elementor-widget elementor-widget-spacer\" data-id=\"43789703\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33ed6b51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33ed6b51\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-697c8261\" data-id=\"697c8261\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c13170b elementor-widget elementor-widget-image\" data-id=\"c13170b\" 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 decoding=\"async\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2020\/05\/logo-formations_blanc-2.png\" title=\"logo-formations_blanc-2\" alt=\"logo-formations_blanc-2\" loading=\"lazy\" \/>\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<div class=\"elementor-element elementor-element-c6cbc02 elementor-tablet-align-start elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c6cbc02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">01 47 42 08 60<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> formations@e-c-f.fr<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">51, rue d'Amsterdam - Paris 75008<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-e9f437f\" data-id=\"e9f437f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d77efcb elementor-widget elementor-widget-heading\" data-id=\"1d77efcb\" 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<h4 class=\"elementor-heading-title elementor-size-default\">FORMATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75c35636 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"75c35636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/formations\/toutes-les-formations\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Toutes les formations<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-17088e4b\" data-id=\"17088e4b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5487d13d elementor-widget elementor-widget-heading\" data-id=\"5487d13d\" 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<h4 class=\"elementor-heading-title elementor-size-default\">TARIFICATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-206b8a36 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"206b8a36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/adhesion\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Adh\u00e9sions<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-722cc2d\" data-id=\"722cc2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71769f0d elementor-widget elementor-widget-heading\" data-id=\"71769f0d\" 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<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/mentions-legales\/\">MENTIONS L\u00e9GALES<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cab6c11 elementor-widget elementor-widget-heading\" data-id=\"6cab6c11\" 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<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/conditions-generales-de-vente-ecf-formations\/\">cgv<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Je m&rsquo;inscris Dur\u00e9e de la formation 08h00 Lieu : Paris Formation \u00e9galement disponible en intra. Nous contacter : 01 47 42 55 74 Animateur Jean-Jacques JULIAN Expert-comptable dipl\u00f4m\u00e9 inscrit au CRO de Paris- Ile de France Commissaire aux comptes membre de la CRCC de Paris Doctorant en sciences de gestion \u00e0 La Sorbonne R\u00e9viseur ind\u00e9pendant [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"elementor_header_footer","meta":[],"product_brand":[],"product_cat":[30,17],"product_tag":[53,50,58],"class_list":{"0":"post-14988","1":"product","2":"type-product","3":"status-publish","5":"product_cat-cac","6":"product_cat-webinaire","7":"product_tag-cac","8":"product_tag-webinaire","9":"product_tag-webinairecac","11":"first","12":"instock","13":"sold-individually","14":"shipping-taxable","15":"purchasable","16":"product-type-variable"},"_links":{"self":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/14988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":98,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/14988\/revisions"}],"predecessor-version":[{"id":36787,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/14988\/revisions\/36787"}],"wp:attachment":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media?parent=14988"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_brand?post=14988"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_cat?post=14988"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_tag?post=14988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}