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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

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Sommaire!..............................................................................................!1 !
Liste!des!abrviations!. .........................................................................!5 !
Table!des!figures!. .................................................................................!7 !
Note!de!synthse!. ..................................................................................!8 !
Introduction!.......................................................................................!11 !
Partie! ! ! 1! ! ! ! LA! PREMIRE! CERTIFICATION! DES! TABLISSEMENTS!
PUBLICS! DE! SANT!:! PRISE! DE! CONNAISSANCE! DE! LENTIT! ET! DE!
SON!ENVIRONNEMENT!........................................................................!16 !
Chapitre!1!La!prsentation!dun!tablissement!public!de!sant!(EPS)!et!de!lvolution!de!
son!environnement!rglementaire!...................................................................................!18!
Section!1!

Les!EPS!:!dfinition!et!rles!.......................................................................................!18!

1.1.!

Prsentation!des!diffrentes!catgories!dEPS!..............................................................!18!

1.2!

La!place!des!EPS!dans!le!paysage!hospitalier!en!France!................................................!20!

1.3!

Personne!morale!de!droit!public!...................................................................................!21!

1.4!

Le!centre!hospitalier!universitaire!(CHU)!:!lacteur!le!plus!reprsentatif!des!EPS!.........!21!

Section!!2!

Lvolution!de!lenvironnement!rglementaire!des!EPS!:!du!plan!hpital!2007!au!

plan!hpital!2012!..............................................................................................................................!23!
2.1.!

Pacte!de!modernit!pour!lhospitalisation!:!le!plan!hpital!2007!.................................!23!

2.2.!

La!continuit!du!volet!investissement!du!plan!hpital!2007!:!le!plan!hpital!2012!......!24!

Section!3!

La!rforme!des!hpitaux!:!la!loi!hpital,!patients,!sant!et!territoire!(HPST)!...........!26!

3.1.!

Lorganisation!territoriale!du!systme!de!sant!............................................................!26!

3.2.!

Lamlioration! de! laccs! ! des! soins! de! qualit! et! ! la! prvention! de! la! sant!

publique.27!
3.3.!

La!modernisation!des!tablissements!de!sant.............................................................!28!

3.4.!

Le!principe!de!la!certification!des!comptes!des!EPS!......................................................!29!

Chapitre!2!La!premire!certification!des!EPS!et!ses!enjeux!...............................................!30!
Section!1!

Un!nouveau!march!pour!la!profession!...................................................................!30!

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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

1.1.!

Les!champs!dintervention!respectifs!de!la!Cour!des!comptes!et!des!commissaires!aux!

comptes.!......................................................................................................................................!30!
1.2.!

Les!EPS!concerns!par!la!certification!...........................................................................!31!

1.3.!

Les!conditions!de!certification!des!tats!financiers!des!EPS!.........................................!32!

Section!2!
2.1.!

Les!enjeux!pour!les!EPS!.............................................................................................!33!
Un! puissant! levier! de! progrs! dans! la! rnovation! des! processus! et! des! organisations!

pour!les!EPS!..................................................................................................................................!33!
2.2.!

La! certification! des! tats! financiers! facteur! damlioration! de! la! performance! des!

EPS..35!

Chapitre!3!Les!particularits!comptables!et!financires!des!EPS!.......................................!36!
Section!1!

Une!sparation!des!fonctions!efficientes!.................................................................!36!

1.1.!

Rles!et!responsabilits!de!lordonnateur!.....................................................................!36!

1.2.!

Rles!et!responsabilits!du!comptable!..........................................................................!37!

Section!2!

Les!particularits!induites!par!le!contexte!rglementaire!........................................!38!

2.1.!

Le!rfrentiel!comptable!de!rigueur!:!linstruction!M21!...............................................!38!

2.2.!

Prsentation!des!tats!financiers!..................................................................................!39!

2.3.!

Les!contraintes!induites!par!le!secret!mdical!..............................................................!40!

Section!3!

Zoom!sur!la!spcificit!du!systme!de!facturation!...................................................!41!

3.1.!

Volume!de!facturation!!traiter!lev!...........................................................................!41!

3.2.!

Complexit!des!rgles!de!facturation!............................................................................!42!

Chapitre!4!Aspects!comptables,!financiers!et!budgtaires!:!tat!des!lieux!et!plan!daction
!........................................................................................................................................!43!
Section!1!

Le!bilan!de!la!situation!comptable,!financire!et!budgtaire!actuelle!tabli!par!la!

Cour!des!comptes!et!par!les!chambres!rgionales!et!territoriales!des!comptes!..............................!43!
1.1.!

Les!tudes!de!la!Cour!des!comptes!:!fiabilit!des!comptes!et!situation!financire!.......!43!

1.2.!

Les!tudes!des!chambres!rgionales!et!territoriales!des!comptes!................................!46!

Section!2!

La!prparation!!la!certification!des!tats!financiers!................................................!47!

2.1.!

La!phase!prparatoire!:!mise!en!place!de!trois!groupes!de!travail!................................!47!

2.2.!

La!prparation!des!EPS!!la!certification!.......................................................................!50!

2.3.!

Quelques!exemples!de!mise!en!uvre!.........................................................................!52!

Partie! 2! LA! DMARCHE! DU! COMMISSAIRE! AUX! COMPTES!:!


PROPOSITION!DOUTILS! DAIDE! ! LA! PREMIRE! CERTIFICATION! DES!
TATS! FINANCIERS! DES! EPS! ET! COMPARATIF! AVEC! DAUTRES!

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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

TABLISSEMENTS!

PUBLICS!

SOUMIS!

RCEMMENT!

LA!

CERTIFICATION!...................................................................................!55 !
Chapitre!1!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!
tats!financiers!des!EPS!...................................................................................................!57!
Section!1!

La!prparation!de!la!mission!:!dfinition!dune!cartographie!et!classification!des!

risques..!.................................................................................................................................!57!
1.1.!

Lapproche!par!les!risques!de!lauditeur!.......................................................................!57!

1.2.!

La!notion!de!contrle!interne!........................................................................................!59!

1.3.!

Ralisation!de!la!cartographie!des!risques!au!sein!dun!EPS!.........................................!61!

1.4.!

La!rponse!aux!risques!identifis!:!diligences!du!commissaire!aux!comptes!................!63!

Section!2!

La!validation!du!bilan!douverture!:!un!objectif!!2013!............................................!64!

2.1.!

La!norme!dexercice!professionnel!510!.........................................................................!64!

2.2.!

Les!enjeux!de!la!validation!du!bilan!douverture!...........................................................!64!

2.3.!

Proposition!dun!programme!de!travail!en!vue!de!la!validation!du!bilan!douverture!.!67!

Section!3!

La!dfinition!dun!programme!de!travail!en!vue!de!la!premire!certification!des!

tats!financiers!des!EPS!....................................................................................................................!69!
3.1.!

Rappel!des!!classiques!!en!audit!................................................................................!69!

3.2.!

Les!points!spcifiques!au!secteur!tudi!.......................................................................!71!

3.3.!

Proposition!dun!programme!de!travail!intgrant!les!spcificits!du!secteur!tudi!...!73!

Chapitre!2!Zoom!sur!les!cycles!spcifiques!du!secteur!tudi!...........................................!74!
Section!1!

Les!moyens!humains!.................................................................................................!74!

1.1.!

Le!cycle!personnel!riche!de!statuts!et!de!rgles!particulires!.......................................!74!

1.2.!

valuation!des!dettes!diffres!.....................................................................................!76!

1.2.!

Assertions!et!diligences!proposes!en!rponse!aux!risques!identifis!..........................!78!

Section!2!

Les!moyens!actifs!......................................................................................................!79!

2.1.!

Les!immobilisations!:!identification!et!dprciation!.....................................................!79!

2.2.!

Les!stocks!.......................................................................................................................!83!

2.3.!

Le!suivi!des!en"cours!clients!..........................................................................................!86!

Section!3!

La!gestion!des!provisions!..........................................................................................!89!

3.1.!

Les!provisions!:!un!outil!dajustement!pour!une!comptabilit!avant!tout!budgtaire!..!89!

3.2.!

La!sparation!des!exercices!:!rattachement!au!bon!exercice!et!correcte!estimation!...!91!

3.3.!

Les!provisions!pour!risques!et!charges!..........................................................................!92!

Chapitre!3!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion
!........................................................................................................................................!94!

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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

Section!1!

Le!suivi!des!diligences!du!commissaire!aux!comptes!via!la!documentation!de!son!

dossier!de!travail!..............................................................................................................................!94!
1.1.!

La!norme!dexercice!professionnel!315!.........................................................................!95!

1.2.!

La!norme!dexercice!professionnel!230!.........................................................................!96!

1.3.!

La!traabilit!des!travaux!de!lauditeur!lgal!.................................................................!97!

Section!2!

La!finalisation!de!la!mission!de!lauditeur!lgal!........................................................!98!

2.1.!

Exemple!de!plan!de!synthse!du!commissaire!aux!comptes!........................................!98!

2.2.!

Les!vrifications!spcifiques!du!commissaire!aux!comptes!...........................................!99!

2.3.!

Lmission! de! lopinion! du! commissaire! aux! comptes!:! rapport! sur! les! comptes!

annuels99!
Section!3!

Les!retours!dexprience!dautres!tablissements!publics!soumis!rcemment!!la!

certification..!................................................................................................................................!101!
3.1.!

Les!tablissements!publics!!caractre!scientifique,!culturel!et!professionnel!...........!101!

3.2.!

Les!organismes!de!protection!sociale!..........................................................................!102!

Conclusion!. ........................................................................................!1 05 !
Bibliographie!. ...................................................................................!1 09 !
Annexes!.............................................................................................!1 21 !
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)5"49)"1)"?&":)(0'C':&0'$5"1)"?)9(/"30&0/"C'5&5:')(/h!
"
F)00)" A()%'X()" A&(0')U" ()?&0'4)%)50" 1)/:('A0'4)U" )/0" '5:$50$9(5&2?)" A$9(" ?&"
:$%A(3;)5/'$5"1)"?&"/9'0)"19"%3%$'()h"
"
"

!a"
"

Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

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"
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"

!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!Chapitre!

1!

La!prsentation!dun!tablissement!public!de!
sant!(EPS)!et!de!lvolution!de!son!
environnement!rglementaire!
"
"

)" :;&A'0()" )/0" :$5/&:(3" B" ?&" A('/)" 1)" :$55&'//&5:)" 1)" ?@)54'($55)%)50"
;$/A'0&?')(U" 1)" /)/" 34$?90'$5/U" 1)/" (X>?)/" &AA?':&2?)/" 1&5/" :)" /):0)9("

&4):"5$0&%%)50"?&"/9::)//'$5"1)/"A?&5/";LA'0&9G"*ggaU"*g!*U"A9'/"?&"?$'"E=#Ih"
"
Section!1! Les!EPS!:!dfinition!et!rles!
1.1.! Prsentation!des!diffrentes!catgories!dEPS!
.&" 5$0'$5" 1@H=#" &" 303" '50($19'0)" A&(" ?&" ?$'" 1)" (3C$(%)" ;$/A'0&?'X()" 19" +!" O9'??)0"
!ff!"A$9("()%A?&:)("?b)GA()//'$5"1@p";LA'0&9G")0";$/A':)/"A92?':/h"q"
"
#)?$5"?&"?$'"C(&5n&'/)U"95"H=#")/0"95"0PA)"A&(0':9?')("1b30&2?'//)%)50"A92?':"13C'5'"
A&("?)"?3>'/?&0)9(")5"4)(09"1)"?b&(0':?)"+,"1)"?&"F$5/0'090'$5h".)"/0&090")0"?&"%'//'$5"
1)/"H=#"/$50"C'G3/"A&("?)"?'4()"K`"1)"?&"/'G'X%)"A&(0')"19"F$1)"1)"?&"/&503"A92?'Q9)h"
"

!e"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"
J5" H=#" &" 4$:&0'$5" B" &//9()(" 1)/" %'//'$5/" :$559)/" 0(&1'0'$55)??)%)50" /$9/"
?b)GA()//'$5" 1)" service!public!hospitalierU" %^%)" /'" :)00)" 1)(5'X()" 5b&AA&(&m0" A?9/"
1&5/"?)"F$1)"1)"?&"/&503"A92?'Q9)"0)?"Q9)"%$1'C'3"A&("?&"?$'"1)"*ggfh"F)/"%'//'$5/"
1)"/)(4':)"A92?':"A)94)50"^0()"()>($9A3)/")5"Q9&0()"1$%&'5)/"i"
c ?)/" /$'5/"i" '?/" A)94)50" ^0()/" :9(&0'C/" $9" A&??'&0'C/" )0" /@&::$%A&>5)(" ?)" :&/"
3:;3&50"1@95)";$/A'0&?'/&0'$5"j!
c ?&"A(34)50'$5"/&5'0&'()"i"?)/"H=#"$50"5$0&%%)50"95)"A?&:)"A('4'?3>'3)"1&5/"?)"
13A'/0&>)"1)":)(0&'5)/"%&?&1')/U")5"A&(0':9?')("?)":&5:)(")0"?)"/'1&"j!
c ?@)5/)'>5)%)50" )0" ?&" C$(%&0'$5" A($C)//'$55)??)"i" 95" H=#" )/0" 95" :)50()" 1)"
C$(%&0'$5"&9"A($C'0"1)/"3091'&50/")5"%31):'5)":$%%)"1)/"3091'&50/"'5/:('0/"
B"?@K5/0'090"1)"C$(%&0'$5")5"/$'5/"'5C'(%')(/"j!
c ?&" ():;)(:;)" /:')50'C'Q9)" )0" %31':&?)"i" '?/" A&(0':'A)50" B" ?&" ():;)(:;)" :?'5'Q9)"
1&5/"5$%2()"1)"/)(4':)/"%31':&9Gh!
"
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:$54)50'$5" &4):" ?@95'03" 1)" C$(%&0'$5" )0" 1)" ():;)(:;)" 1)" %31):'5)" )0" /$50"
&AA)?3/"FEJh".)/"%'//'$5/"1@95"FEJU"$90()"?)/"/$'5/U"/$50"?@)5/)'>5)%)50U"?&"
():;)(:;)U"?&"A(34)50'$5")0"?@319:&0'$5"/&5'0&'()"B"?@3>&(1"1)"?&"A$A9?&0'$5")0"
19"A)(/$55)?";$/A'0&?')(h!

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%31':&9G":$9(&50/"1)/"A$A9?&0'$5/"4'4&50")5"%'?')9"(9(&?h"K?/"$50"95)"C&'2?)"
%31':&?'/&0'$5" )0" ():$9()50" 1)" C&n$5" ;&2'09)??)" &9G" /)(4':)/" 1)" %31):'5/"
>353(&?'/0)/"Q9'"P")G)(:)50"B"0'0()"?'23(&?h"!
!

!f"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"
1.2! La!place!des!EPS!dans!le!paysage!hospitalier!en!France!
.)" /P/0X%)" ;$/A'0&?')(" C(&5n&'/" /)" :$%A$/)" 1@30&2?'//)%)50/" 1)" /&503" A92?':/" )0"
1@30&2?'//)%)50/"1)"/&503"A('43/h"M5"1'/0'5>9)"?)/";LA'0&9G"A92?':/"Y30&2?'//)%)50/"
A92?':/" (&00&:;3/" B" 95)" :$??):0'4'03" ?$:&?)ZU" ?)/" ;LA'0&9G" A('43/" B" 290" ?9:(&0'C"
Y/$:'303/":$%%)(:'&?)/ZU")0"1)/";LA'0&9G"A('43/"B"290"5$5"?9:(&0'C"Y&//$:'&0'$5"1)"
?$'"!fg!Zh"
.)/" 30&2?'//)%)50/" B" 290" 5$5" ?9:(&0'C" ()?X4)50" 1@&//$:'&0'$5/U" 1)" :$5>(3>&0'$5/U"
1@$(>&5'/%)/"/$:'&9G"Y%909)??)/"$9":&'//)/"1@&//9(&5:)"%&?&1')Zh"F)(0&'5/"1@)50()"
)9G" $50" 95)" 4$:&0'$5" /A3:'&?'/3)" :$%%)" ?)/" :)50()/" (3>'$5&9G" 1)" ?900)" :$50()" ?)"
:&5:)(h" F)/" 30&2?'//)%)50/" /$50" /$9%'/" &9G" %^%)/" (X>?)/" 1)" >)/0'$5" Q9)" ?)/"
;LA'0&9G"A92?':/"j"'?/"A)94)50"2353C':')("1)/"&4&50&>)/"&::$(13/"B":)9Gc:'h"
.)/"30&2?'//)%)50/"B"290"?9:(&0'C"/$50"?&"A($A('303"1)"A&(0':9?')(/"$9"1)"/$:'303/")0"
/$50"&90$('/3/"B"C&'()"1)/"2353C':)/"j"'?/"$50"1)/"(X>?)/"1)">)/0'$5")0"1)/"%$1)/"1)"
C'5&5:)%)50" YA('G" 1)" O$9(53)Z" 1'CC3()50/" 1)" :)9G" 1)/" ;LA'0&9G" A92?':/" )0" 1)/"
30&2?'//)%)50/"B"290"5$5"?9:(&0'Ch"
F)00)"19&?'03"A92?':tA('43":$5/0'09)"95)"1)/"A&(0':9?&('03/"19"/P/0X%)";$/A'0&?')("
C(&5n&'/"Q9'"A(3/)50)"95"A&P/&>)"4&('3")5"C&'/&50":$;&2'0)("1)/"30&2?'//)%)50/"1)"
0($'/" 0PA)/h" .&" 8(&5:)" A$//X1)" ?)" /P/0X%)" ;$/A'0&?')(" A('43" ?)" A?9/" '%A$(0&50" )5"
H9($A)"0&50")5"0)(%)/"1@30&2?'//)%)50/"Q9)"1)"?'0/h"
"
!
!
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!
!
!
!
Figure!1!:!Les!tablissements!de!sant!en!France!

*g"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"
1.3! Personne!morale!de!droit!public!
.&" ?$'" 19" +!" O9'??)0" !ff!" 35$5:)" Q9)" p"les!tablissements!publics!de!sant!sont!des!
personnes! morales! de! droit! public! dotes! de! lautonomie! administrative! et!
financire."q"
"
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1$%&'5)U" ?)9(" A($A()" A)(/$55)?"j" '?/" A)94)50" )/0)(" )5" O9/0':)U" :$5:?9()" 1)/"
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c '?/"2353C':')50"1&5/"?)9(">)/0'$5"1@95)"&90$5$%')"(3)??)"Q9'"0($94)":)A)51&50"
/)/"?'%'0)/"1&5/"?)":$50(L?)")G)(:3"A&("?@V0&0"j!
c '?/" /$50U" :$%%)" ?)/" &90()/" 30&2?'//)%)50/" A92?':/U" /$9%'/" &9" A('5:'A)" 1)"
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A?9/" :$50(&'>5&50)/" &C'5" 1@34'0)(" 0$90)" 13('4)" 1&5/" ?&" >)/0'$5" 1)" ?@30&2?'//)%)50"
&4):U"5$0&%%)50U"95)"090)??)"1)"?@V0&0"A$9("?)/"&/A):0/"C'5&5:')(/h"
!
1.4! Le!centre!hospitalier!universitaire!(CHU)!:!lacteur!le!plus!reprsentatif!
des!EPS!
.)" FEJ" )/0" ?@&:0)9(" ?)" A?9/" ()A(3/)50&0'C" 1)/" 30&2?'//)%)50/" A92?':/" 1)" /&503" )5"
8(&5:)h"
"

*!"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"

"
Figure!2!:!Panorama!des!centres!hospitaliers!en!France!!source!CHU.org!

"
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/)(4':)/"1@9(>)5:)h"
"
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1@)9($/" 1@'54)/0'//)%)50/U" *!U*" %'??'&(1/" 1@)9($/" 1)" 291>)0" Y*ggaZ" )0" /9(0$90"
+gg"ggg"A)(/$55)?/"HI=U"1$50"+!"ggg"A(&0':')5/h"
"
.)/" FEJ" /$50U" Q9&50" B" )9GU" 1)/" &:0)9(/" '5:$50$9(5&2?)/" 1)" ?&" C$(%&0'$5" &4):"
,g"C&:9?03/"1)"%31):'5)U"A?9/"1)"f"ggg"%31):'5/")5/)'>5&50/U"+-"ggg"3091'&50/")0"

**"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"
'50)(5)/" C$(%3/" :;&Q9)" &553)h" K?/" /$50" 3>&?)%)50" 95" ?')9" '(()%A?&n&2?)" 1)"
()5:$50()")50()"?@3091'&50")0"?)"%&?&1)h"
"
Section!!2! Lvolution! de! lenvironnement! rglementaire! des! EPS!:! du! plan!
hpital!2007!au!plan!hpital!2012!
2.1.! Pacte!de!modernit!pour!lhospitalisation!:!le!plan!hpital!2007!
SX/" *gg-U" ?)" A?&5" ;LA'0&?" *gga" 4'/)" B" 1$55)(" A?9/" 1)" C&:'?'03/" &9G" A($C)//'$55)?/"
A$9(" ?&" (3&?'/&0'$5" 1)" ?)9(/" A($O)0/U" B" (3C$(%)(" ?)/" %$1)/" 1)" C'5&5:)%)50" 1)/"
30&2?'//)%)50/" A92?':/" )0" A('43/" )0" B" ?)9(" $CC('(" 1)" 5$94)??)/" A$//'2'?'03/" 1)"
134)?$AA)%)50")0"5$0&%%)50"i""
c %$1)(5'/)("?)/"/0(9:09()/";$/A'0&?'X()/")5"&::$(1&50"1&4&50&>)"1)":$5C'&5:)"
B"?&":&A&:'03"1)"13:'/'$5"1)"?)9(/"()/A$5/&2?)/"j!
c 1)//)(()(" ?)" :&(:&5" 1)/" (X>?)/" 1@&:;&0/" A92?':/" A$9(" &::3?3()(" ?)/"
'54)/0'//)%)50/")0"/'%A?'C')("?&">)/0'$5"j!
c ()1$55)(" &9G" 30&2?'//)%)50/" ?)9(/" :&A&:'03/" 1@'55$4&0'$5" )0" 1@&1&A0&0'$5U"
%&'/"&9//'"?)9("C$9(5'("?)/"%$P)5/"1)"?)9("134)?$AA)%)50"j!
c 1'/A$/)("1&4&50&>)"1@&90$5$%')")0"1)":&A&:'03"1@'5'0'&0'4)"1&5/"?@)G)(:':)"1)"
?)9(/"()/A$5/&2'?'03/"Q9$0'1')55)/h!
"
M90()" ?@'50($19:0'$5" A($>()//'4)" 1)" ?&" I*6" 1&5/" ?)/" 30&2?'//)%)50/" 1)" /&503U" '?"
)50()A()51" 3>&?)%)50" 95)" A()%'X()" (3C$(%)" 1)" ?&" >$94)(5&5:)" ;$/A'0&?'X()" )0"
:;)(:;)"B"%)00()")5"A?&:)"95)":$$(1'5&0'$5")50()"?)/"%31):'5/")0"?)/"()/A$5/&2?)/"
&1%'5'/0(&0'C/h".@$(1$55&5:)"19"*"%&'"*gg-")50)51"?)4)("?)/"C()'5/"Q9'"AX/)50"/9("
?)/" ;LA'0&9G" )0" %)00()" C'5" &9" 1&5>)()9G" 13/)5:;&50)%)50" 1)/" A(&0':')5/" )0" 1)"
?@)5/)%2?)"19"A)(/$55)?"/$'>5&50")0"&1%'5'/0(&0'Ch"
.@$(1$55&5:)" ():)50()" ?)" :$5/)'?" 1@&1%'5'/0(&0'$5" /9(" /)/" %'//'$5/" /0(&03>'Q9)/"
1@34&?9&0'$5" )0" 1)" :$50(L?)" )0" :(33)" 95" :$5/)'?" )G3:90'C" :$%A$/3" 1)" %31):'5/" )0"
1@&1%'5'/0(&0'C/h" H??)" %)0" 3>&?)%)50" )5" A?&:)" 95)" $(>&5'/&0'$5" %31':&?)" '50)(5)"
*+"
"

Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"
/'%A?'C'3)"&4):"?)/"p"AL?)/"1@&:0'4'03/"q"$9"p"AL?)/"1)"/$'5/"q"Q9'"1$'4)50"A)(%)00()"
?)"13:?$'/$55)%)50"1)"?@;LA'0&?h".)/"AL?)/"/$50"1'('>3/"A&("95"%31):'5U"&//'/03"A&("
95":&1()"1)"/&503")0"95"()/A$5/&2?)"&1%'5'/0(&0'Ch"
"
J5)" 3091)" 1)" *gge" /9(" ?&" %'/)" )5" l94()" 1&5/" ?)/" ;LA'0&9G" 1)" ?&" (3C$(%)" *gg-"
1()//)"95"2'?&5"A?90L0"C&4$(&2?)h".&":(3&0'$5"19":$5/)'?")G3:90'C"&AA&(&m0":$%%)"?)"
A$'50"?)"A?9/"A$/'0'C"1)"?&"(3C$(%)h".)/"A($C)//'$55)?/"/@&::$(1)50"A$9("%)00()")5"
&4&50"?)"13:?$'/$55)%)50")50()"?)":$(A/"%31':&?")0"?&"1'():0'$5h".@3%)(>)5:)"1@95)"
43('0&2?)" '%A?':&0'$5" 1)/" %31):'5/" %)%2()/" 1&5/" ?)" A'?$0&>)" /0(&03>'Q9)" 1)"
?@30&2?'//)%)50" )5" 13:$9?)h" =$9(0&50U" 1X/" $:0$2()" *ggaU" ?)" =(3/'1)50" 1)" ?&"
D3A92?'Q9)" :$5C')" B" T3(&(1" .&(:;)(-"?)" /$'5" 1)" %)5)(" 95)" :$5:)(0&0'$5" /9(" ?)/"
%'//'$5/" 1)" ?@;LA'0&?")5"'51'Q9&50" /$5" /$9;&'0" 1)" 4$'(" ()5C$(:)(" ?&" ()/A$5/&2'?'03"
1)/"1'():0)9(/"1@;LA'0&9Gh"]"?&"/9'0)"19"(&AA$(0".&(:;)(U"?)"A($O)0"1)"?$'"E=#I")/0"
A(3/)503"&9"F$5/)'?"1)/"%'5'/0()/"?)"**"$:0$2()"*ggeh""
"
2.2.! La! continuit! du! volet! investissement! du! plan! hpital! 2007!:! le! plan!
hpital!2012!
=&(&??X?)%)50" &9G" 0(&4&9G" 1)" T3(&(1" .&(:;)(U" ?)" A?&5" ;LA'0&?" *g!*" C&'0" /9'0)" &9"
A?&5" ;LA'0&?" *ggaU" 3?&2$(3" 1&5/" 95" :$50)G0)" 1)" :;&5>)%)50/" (&A'1)/" 19" %$51)"
;$/A'0&?')("i" &%3?'$(&0'$5" 1)/" 0):;5'Q9)/" %31':&?)/U" &9>%)50&0'$5" 1)/" A('/)/" )5"
:;&(>)")5"%31):'5)"&%29?&0$'()U")G'>)5:)/"1)"/3:9('03"&::(9)/")0:h"
.)" A?&5" ;LA'0&?" *g!*" /@'5/:('0" 1&5/" ?&" :$50'59'03" 19" 4$?)0" '54)/0'//)%)50" 19" A?&5"
;LA'0&?" *gga" )0" &" A$9(" $2O):0'C" 1)" %&'50)5'(" 19(&50" ?&" A3('$1)"*ggac*g!*" 95"
5'4)&9"1@'54)/0'//)%)50"3Q9'4&?)50"B":)?9'"1)"?&"A3('$1)"A(3:31)50)")0"53:)//&'()"
&9"134)?$AA)%)50"1)/"/P/0X%)/"1@'5C$(%&0'$5/")0"B":)(0&'5)/"%'/)/"&9G"5$(%)/"1)"
/3:9('03h"
.)/"$(')50&0'$5/"19"A?&5";LA'0&?"*g!*"i"
""""""""""""""""""""""""""""""""""""""""""""""""""""""""
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

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Section!3! La! rforme! des! hpitaux!:!la! loi! hpital,! patients,! sant! et!
territoire!(HPST)!
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3.1.! Lorganisation!territoriale!du!systme!de!sant!
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A)(/$55)/"v>3)/")0"A)(/$55)/";&51':&A3)/h"
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

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2&/)" 4$?$50&'()U" 1)/" 4)(/)%)50/" 1)" :$??):0'4'03/" 0)(('0$('&?)/" $9" 1@&90()/"
30&2?'//)%)50/" A92?':/h" .)" A)(/$55)?" 1)" ?@&>)5:)" :$%A()51" 1)/"
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1($'0"A92?':")0"A('43h"
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3.2.! Lamlioration!de!laccs!!des!soins!de!qualit!et!!la!prvention!de!la!
sant!publique!
.@&(0':?)"+W"1)"?&"?$'"E=#I"13C'5'0"?@&::X/"&9G"/$'5/"1)"A()%')("():$9(/")0"?&"A('/)")5"
:;&(>)":$50'59)"1)/"%&?&1)/"Y&(0':?)".h"!,!!c!!"F#=Zh"
.@&%3?'$(&0'$5"1)"?@&::X/"B"1)/"/$'5/"1)"Q9&?'03U"A$(03)"A&("?&"SEM#")0"A&("?&"S##U"&"
A$9(" $2O)0" 1@$A0'%'/)(" ?@&::X/" 1)" 0$9/" B" 1)/" /$'5/" 1)" Q9&?'03U" /9(" ?@)5/)%2?)" 19"
0)(('0$'()U"0$90")5"()/A):0&50"?&"?'2)(03"1@'5/0&??&0'$5"1)/"A($C)//'$55)?/"?'23(&9Gh""
.@$(>&5'/&0'$5" 1)" ?@$CC()" 1)" /$'5/" )0" 1)/" 2)/$'5/" 1)" /&503" /@30&2?'0" /9(" A?9/')9(/"
5'4)&9G"i"
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c 1)"?&":$$A3(&0'$5")50()"?)/"A($C)//'$55)?/U"
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"

Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

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c ?&"?900)":$50()"?@$23/'03U""
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3.3.! La!modernisation!des!tablissements!de!sant!
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Partie!1,!chapitre!1!:!La!prsentation!dun!EPS!et!de!lvolution!de!son!environnement!rglementaire!

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3.4.! Le!principe!de!la!certification!des!comptes!des!EPS!
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&(0':?)".h"W!,-c!WU"?)"A('5:'A)"1)":)(0'C':&0'$5"1)/":$%A0)/"1)":)(0&'5/"H=#h""
k')5"Q9)"?&"?$'"8$9(:&1)U"1&5/"/$5"&(0':?)"!WU"A(34$P&'0"?)"():9?"1@95"&5"1)"?&"1&0)"
?'%'0)" 1)" %'/)" )5" l94()" 1)" :)/" 1'/A$/'0'$5/" ?3>'/?&0'4)/U" ?)" F$5/)'?"
:$5/0'090'$55)?!g"1&5/"95)"13:'/'$5"19","&$R0"*g!!":$5C$(0)"?&"1&0)"?'%'0)"1)"%'/)"
)5" l94()" 1)" :)/" 1'/A$/'0'$5/" ?3>'/?&0'4)/" ()/0)" C'G3)" /9(" ?)/" :$%A0)/" 1)" *g!," &9"
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"

Partie!1,!chapitre!2!:!La!premire!certification!des!EPS!et!ses!enjeux!

"
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!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!Chapitre!

2!

La!premire!certification!des!EPS!et!ses!
enjeux!
"
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"
Section!1! Un!nouveau!march!pour!la!profession!
1.1.! Les! champs! dintervention! respectifs! de! la! Cour! des! comptes! et! des!
commissaires!aux!comptes!
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Partie!1,!chapitre!2!:!La!premire!certification!des!EPS!et!ses!enjeux!
!

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'%A$(0&50/U" B" /&4$'("&P&50" 1)/" ():)00)/" /9A3(')9()/" B" agg" %'??'$5/" 1@)9($/h" K?"
/@&>'(&'0"1)/"FEJ"1)"=&('/U"7&(/)'??)U".P$5U".'??)U"k$(1)&9GU"I$9?$9/)U"7$50A)??')("
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1.2.! Les!EPS!concerns!par!la!certification!
F)(0)/U" ?&" :)(0'C':&0'$5" 1)/" :$%A0)/" 1)/" H=#" )/0" 95" &G)" %&O)9(" 1)" 0(&4&'?"j"
:)A)51&50U"/)9?/":)(0&'5/"1@)50()")9G"P"/)($50"/$9%'/h"S)":)"A($O)0"1)":)(0'C':&0'$5"
)/0"53)"95)"A('$('03"1)"C'&2'?'/&0'$5"1)/":$%A0)/U"Q9'U")??)U":$5:)(5)"0$9/"?)/"H=#h"
"
.&"C'>9()":'c1)//$9/"()C?X0)"?)/"$2O):0'C/"1)":;&Q9)":&03>$(')"1@30&2?'//)%)50"i"
"

Echance !dfinir

Tous!les!EPS!:!fiabilisation!des!comptes

X EPS!dfinis!par!dcret!certifis!
par!un!CAC

Certification!des!
comptes!de!2015!
au!!plus tard

8!CHU!
certifis!par!
la!Cour!des!
comptes

"

!
Source!:!DGOS,!avancement!du!projet!fiabilisation!et!certification!des!comptes!des!tablissements!publics!de!
sant!
Figure!3!:!Objectifs!de!chaque!catgorie!dtablissement!

+!"
"

Partie!1,!chapitre!2!:!La!premire!certification!des!EPS!et!ses!enjeux!
!

"
1.3.! Les!conditions!de!certification!des!tats!financiers!des!EPS!
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?@)51)00)%)50"A92?':/"B"A&(0'("1)":$%A0)/"Q9'"/)(&')50"'5/'5:X()/h"
S)A9'/"?&"(34'/'$5"19"*e"O9'??)0"*ggeU"?@&(0':?)",ac*"1)"?&"F$5/0'090'$5"'50($19'0"1)"
5$94)??)/"1'/A$/'0'$5/"/9("?)/":$%A0)/"A92?':/"i"p".)/":$%A0)/"1)/"&1%'5'/0(&0'$5/"
A92?'Q9)/" /$50" (3>9?')(/" )0" /'5:X()/h" K?/" 1$55)50" 95)" '%&>)" C'1X?)" 19" (3/9?0&0" 1)"
?)9(">)/0'$5U"1)"?)9("A&0('%$'5)")0"1)"?)9(">)/0'$5"C'5&5:'X()h"q"
.)" A('5:'A)" 1)" /'5:3('03" )/0" B" ()?')(" B" ?&" 5$0'$5" 1)" C'&2'?'03" 1)/" :$%A0)/h" #)?$5" ?)"
:&1()":$5:)A09)?"1)"?&":$%A0&2'?'03"1)"?@V0&0U"?&"C'&2'?'03"1)/":$%A0)/"A&(0':'A)"&9"
A('5:'A)" 1)" 2$55)" '5C$(%&0'$5h" I$9O$9(/" /)?$5" ?&" %^%)" /$9(:)U" 95)" '5C$(%&0'$5"
C'&2?)" 1$55)" 95)" '%&>)" C'1X?)" 1)" :)" Q9@)??)" )/0" :)5/3)" A(3/)50)(" )0" 1)" :)" Q9@$5"
A$9((&'0"/@&00)51()"(&'/$55&2?)%)50"B"?&"4$'("A(3/)50)(h""
.@$2O):0'C"1)"?&":)(0'C':&0'$5")/0"1)"/@&//9()("Q9)"?)/":$%A0)/"()A(3/)50)50"?@'%&>)"
C'1X?)"1)"?&"/'09&0'$5"C'5&5:'X()")0"A&0('%$5'&?)"1)/"30&2?'//)%)50/h"
"
.)/"30&0/"C'5&5:')(/"1)/"H=#"A$9(($50"^0()":)(0'C'3/"1&5/"?)/":$51'0'$5/"/9'4&50)/"i"
! w9)?/" /$50" ?)/" 30&0/" C'5&5:')(/" B" :)(0'C')("d" Le! bilan,! le! compte! de! rsultat,!
lannexe.!
! w9)?" /)(&" ?)" (3C3()50')?" :$%A0&2?)" $AA$/&2?)"d" Sagissant!de!la!certification!
des! comptes! hospitaliers,! au! sens! de! la! norme! internationale! ISA,! il! existe! un!
rfrentiel!comptable!opposable,!linstruction!budgtaire!et!comptable!M21.!
"
S9"A$'50"1)"49)"A(&0'Q9)"A$9("?)/"H=#U"?&":)(0'C':&0'$5"1)/"?)9(/"30&0/"C'5&5:')(/"5)"
/)(&" A$//'2?)" Q9)" ?$(/Q9)" ?)/" 0(&4&9G" /)($50" %)53/" )5" %$1)" A($O)0" )0" $(>&5'/3/"
/)?$5"?)/"&G)/"13:('0/":'c&A(X/h"

+*"
"

Partie!1,!chapitre!2!:!La!premire!certification!des!EPS!et!ses!enjeux!
!

"

Etats!fianciers!certifis

Dvelopper!le!contrle!
interne!comptable!(CIC)

Sensibilisation!/!
formation!au!CIC

Audit!/!diagnostic

Elaboration!du!plan!
d'actions!pluriannuel

Mise!en!oeuvre!et!suivi!
du!plan!d'actions

Adapter!les!systmes!
informatiques

Ingtgration!CIC

Piste!d'audit

Hierarchie!/!habilitations

Piloter!le!projet

Communication

Gestion!des!risques

Arbitrages

Affectation!des!moyens

Amliorer!la!qualit!
comptable

Formation!/!volutions!
comptables

Audit!/!diagnostic

Rvisions!des!critures!
comptables

Prparation!du!bilan!
d'ouverture

Faciliter!l'audit!N

Bon!droulement!du!1er!
audit

Mise!!jour!du!dossier!
permanent

Prise!en!comptes!des!
ventuelles!rserves!de!
certification!ds!N+1

Leve!des!ventuelles!
rserves!de!certification!
au!plus!tard!en!N+3

"
Source!:!DGOS,!avancement!du!projet!fiabilisation!et!certification!des!comptes!des!tablissements!publics!de!
sant!
Figure!4!:!Axes!des!travaux!!mener!en!mode!projet!

!
Section!2! Les!enjeux!pour!les!EPS!
2.1. Un!puissant!levier!de!progrs!dans!la!rnovation!des!processus!et!des!
organisations!pour!les!EPS!
64&50" 1@3091')(" ?)/" )5O)9G" A$9(" ?)/" H=#U" '?" :$54')50" 1@)CC):09)(" 95" (&AA)?" 1)/"
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! #$5" $2O):0'C" )/0" 1@&AA(3:')(" :$%%)50" ?@$(>&5'/&0'$5U" ?)/" A($:)//9/" )0" ?)/"
1'/A$/'0'C/" 1)" :$50(L?)/" %'/" )5" A?&:)" &//9()50" 95" 5'4)&9" 1)" %&m0('/)"
/&0'/C&'/&50"1)":)/"('/Q9)/h"
! .)/" 5$(%)/" 1@&91'0" '50)(5&0'$5&?)/" )0" C(&5n&'/)/" '5/'/0)50" /9(" ?@'%A$(0&5:)"
A$9("?@&91'0)9(")G0)(5)"i"
c

1)"2')5":$%A()51()"?@)54'($55)%)50"1&5/"?)Q9)?"$AX()"?)":?')50U"
++"

"

Partie!1,!chapitre!2!:!La!premire!certification!des!EPS!et!ses!enjeux!
!

"
c

1@&AA(3:')("?)/"('/Q9)/"'5;3()50/"B"/)/"&:0'4'03/U"

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c

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"
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""""""""""""""""""""""""""""""""""""""""""""""""""""""""
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:(33"95":&1()"A$9("34&?9)("/$5")CC':&:'03h"""

+,"
"

Partie!1,!chapitre!2!:!La!premire!certification!des!EPS!et!ses!enjeux!
!

"
2.2.! La! certification! des! tats! financiers! facteur! damlioration! de! la!
performance!des!EPS!
S&5/"/&"13%&(:;)U"?)":)(0'C':&0)9("p"'50)(A)??)"q"?)/"$(>&5'/&0'$5/U"?)/"A($:)//9/U")0"
?)/" /P/0X%)/" 1@'5C$(%&0'$5" Y)0" A&/" 95'Q9)%)50" :$%A0&2?)/ZU" ?)/" A(&0'Q9)/" 1)"
A'?$0&>)")0"1)":$50(L?)"'50)(5)h"
.)" :$50(L?)" '50)(5)" )/0" &4&50" 0$90" 95" 1)/" &00('290/" 1)" ?&" 2$55)" >)/0'$5" 1)/"
$(>&5'/&0'$5/" Q9'" 03%$'>5)" 1)" ?)9(" 5'4)&9" 1)" :$55&'//&5:)" 1)/" ('/Q9)/" )0" 1)"
%&m0('/)"1)"?)9(/"&:0'4'03/h"
.)/" A($O)0/" 1)" ()5C$(:)%)50" 19" :$50(L?)" '50)(5)" :$5/0'09)50" &90&50" 1@$::&/'$5/"
A$9("95)"$(>&5'/&0'$5"1)"i"
c (3C?3:;'("/9("/)/"$2O):0'C/")0"/)/"%'//'$5/"j"
c 34&?9)("?)/"('/Q9)/"A)/&50"/9("?@&00)'50)"1)"/)/"$2O):0'C/"j"
c :$%A&()(U" (&0'$5&?'/)(U" /'%A?'C')(" )0" $A0'%'/)(" :)(0&'5)/" A($:319()/"
;'/0$('Q9)/U")5"90'?'/&50"5$0&%%)50"?&"A9'//&5:)"1)/"/P/0X%)/"1@'5C$(%&0'$5h"
"
K?" :$54')50" 1)" 5$0)(" Q9)" ?@)GA3(')5:)" %$50()" Q9)" ?)/" )50'03/" Q9'" :?L09()50"
(&A'1)%)50" )0" Q9'" A($19'/)50" 1)/" :$%A0)/" 1)" Q9&?'03" :)(0'C'&2?)" Y?@95" &??&50"
/$94)50"&4):"?@&90()Z"/$50"?)"A?9/"/$94)50"A)(C$(%&50)/h""
!!!!!!!!!!!!!!!!!!!!!!!!!Un!vritable!projet!d'entreprise
.!la!dmarche!n'est!pas!un!processus!!part!dans!l'entit
.!la!qualit!de!l'information!financire!et!comptable!ne!dpend!pas!
que!de!la!seule!matrise!des!processus!comptables!mais!aussi!des!
processus!en!amont
.!l'implication!des!mtiers!dans!la!dfinition!et!le!mise!en!oeuvre!de!
la!stratgie!de!contrle

!!!!!!!!!!!!!!!La!certification!fait!"bouger!les!lignes"
.!elle!induit!un!alignement!progressif!de!l'organisation!!la!startgie!
de!certification
.!il!s'agit!d'un!projet!qui!ne!peut!pas!se!faire!!organisation!constante
.!ce!projet!mobilise!tous!les!acteurs
.!elle!demande!de!repenser!les!processus,!les!pratiques!de!travail
.!elle!rime!avec!matrise!des!activits
.!se!concentre!sur!les!risques!majeurs

!!!!!!!!!!!!!!!Elle!est!un!outil!essentiel!de!dialogue!et!de!pilotage

Certification
/
Performance

.!transparence!financire
.!non!opposabilit!des!donnes
.!un!outil!de!contractualisation
.!un!outil!de!pilotage!trs!performant!qui!permet!de!rorienter!
l'action,!de!connatre!les!marges!de!manoeuvre!et!d'objecter!la!
performance

"
Figure!5!:!En!quoi!la!certification!contribue"t"elle!!lamlioration!de!la!performance!?!

+-"
"

Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

"

!!!!!!!!!!Chapitre!

3!

Les!particularits!comptables!et!financires!
des!EPS!
"

)" :;&A'0()" %)0" )5" )G)(>9)" ?)/" 3?3%)50/" :?3/" Q9'" 1'/0'5>9)50"
?@$(>&5'/&0'$5"1@95"H=#"1)":)??)/"1)/"/$:'303/":$%%)(:'&?)/h"F&(U"%^%)"

/'" ?&" %'//'$5" 1)" ?@&91'0)9(" 0)51" B" /)" 134)?$AA)(" 1&5/" ?@)54'($55)%)50" A92?':U" ?)"
/):0)9(" ;$/A'0&?')(" ()/0)" 5$94)&9" A$9(" ?9'" )0" ?)/" A&(0':9?&('03/" B" %&m0('/)(" /$50"
5$%2()9/)/h"
"
Section!1! Une!sparation!des!fonctions!efficientes!
1.1. Rles!et!responsabilits!de!lordonnateur!
.@&(0':?)" -" 19" 13:()0" 19" *f" 13:)%2()" !fW*" 13C'5'0" ?)" (L?)" 1)/" $(1$55&0)9(/" )0"
&CC'(%)"i"p".)/"$(1$55&0)9(/"A()/:('4)50"?@)G3:90'$5"1)/"():)00)/")0"1)/"13A)5/)/h"q"
H5"%&0'X()"1)"13A)5/)/U"0($'/"A;&/)/"/)"/9::X1)50"i""
c ?@)5>&>)%)50"i"/&9C")G:)A0'$5U"?@$(1$55&0)9("5)"A)90")5>&>)("A?9/"1)":(31'0/"
Q9@'?"5@)/0"A(349"&9":;&A'0()"291>30&'()"j!
c ?&"?'Q9'1&0'$5U"Q9'":$5/'/0)")5"95)"43('C':&0'$5"1)"?&"(3&?'03"1)"?&"1)00)")0"1)"?&"
(3&?'03"1)/"0'0()/"1)"A&')%)50"Y1)4'/U"C&:09()/Z"j!
+W"
"

Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

"
c ?@$(1$55&5:)%)50"i"'?"/@&>'0"1)"?@&:0)"/'>53"A&("?@$(1$55&0)9(")0"1$55&50"$(1()"
1)"A&P)("&9":$%A0&2?)h!
.)/" $A3(&0'$5/" 1)" ():)00)/" C$50" /9'0)" B" 95" $(1()" 1@)5:&'//)%)50" 0(&5/%'/" A&("
?@$(1$55&0)9(" &9" :$%A0&2?)U" '?" /@&>'0" 1)/" 0'0()/" 1)" ():)00)/h" F)/" 1)(5')(/" 1$'4)50"
^0()"&::$%A&>53/"1)"A'X:)/"O9/0'C':&0'4)/h"
""
1.2.! Rles!et!responsabilits!du!comptable!
=&(0':9?&('03"C$(0)"1)/";LA'0&9GU"?)":$%A0&2?)"5)"C&'0"A&/"A&(0')"1)"?@30&2?'//)%)50U"
'?" 5@)/0" A&/U" 1&5/" ?&" A?9A&(0" 1)/" :&/U" 131'3" B" ?@30&2?'//)%)50" )0" ()?X4)" 1@95)"
;'3(&(:;')" 1'CC3()50)U" '?" )/0" &>)50" 19" I(3/$(" A92?':h" K?" &//9()" ?)" ():$94()%)50" 1)/"
():)00)/")0"?)"A&')%)50"1)/"13A)5/)/h"K?":$54')50"1)"5$0)("Q9)"?)/"FEJ")0"?)/"A?9/"
>($/"FE"1'/A$/)"1@95)"0(3/$()(')"131'3)h"
"
#'"95"$(1$55&0)9("%&5')"1)/"C$51/"B"?&"A?&:)"19":$%A0&2?)U"'?")G)(:)"95)">)/0'$5"
1)"C&'0")0")51$//)"&?$(/"?&"()/A$5/&2'?'03"A3:95'&'()"19":$%A0&2?)"A92?':h""
.)":$%A0&2?)"43('C')"1$5:"?&"(3>9?&('03"1)/"%&51&0/")0"0'0()/U"/$'0"i"
c ?&"Q9&?'03"1)"?b$(1$55&0)9(")0"19"1)/0'5&0&'()"1)"?b$A3(&0'$5"j""
c ?b)G&:0)" '%A90&0'$5" )0" )5" 13A)5/)/" /'" ?)" %$50&50" 1)/" :(31'0/" 5b)/0" A&/"
13A&//3"j""
c /'"?&"0(3/$()(')"A)(%)0"1)"A&P)("j"
c /'" ?)/" A'X:)/" O9/0'C':&0'4)/" /$50" C$9(5')/" )0" /$50" (3>9?'X()/" YC&:09()/U"
%3%$'()/U":$50(&0/U"13?'23(&0'$5/U"%&(:;3/Zh""
.)":$%A0&2?)")/0"()/A$5/&2?)"A3:95'&'()%)50"1)"?&"(3>9?&('03"1)/"$A3(&0'$5/"/9("
/&"C$(095)"A)(/$55)??)h""
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(X>?)%)50">353(&?"/9("?&":$%A0&2'?'03"A92?'Q9)U"&(0':?)/"!fU"!*")0"!+h"

+a"
"

Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

"
.)" A('5:'A)" 1)" /3A&(&0'$5" 1)/" 0v:;)/" )50()" ?@$(1$55&0)9(" )0" ?)" :$%A0&2?)" )/0" 95"
A('5:'A)"C$51&%)50&?"19"1($'0"291>30&'()")0"C'5&5:')("A92?':"C(&5n&'/h"
F)00)"/3A&(&0'$5"1)/"C$5:0'$5/")/0"A$0)50')??)%)50"A$(0)9/)"1@95)"1'/:$50'59'03"1)"
?&" A'/0)" 1@&91'0" 1)/" 3:('09()/" :$%A0&2?)/" )50()" ?&" /A;X()" 1)" ?@$(1$55&0)9(" )0" 19"
:$%A0&2?)h" <3&5%$'5/U" )??)" $CC()" 95)" >&(&50')" B" ?@$(>&5'/%)" A92?':" Q9'" 2353C':')"
1@95)" 43('C':&0'$5" 1)/" 13A)5/)/" &4&50" Q9@)??)/" /$')50" (3&?'/3)/h" H??)" &AA$(0)"
3>&?)%)50" 95)" >&(&50')" &9" :$50('29&2?)" $9" B" ?@9/&>)(" 19" /)(4':)" A92?':" Q9'"
2353C':')"1@95)"43('C':&0'$5"1)"?@)G&:0'091)"1)"?&"():)00)"B"A)(:)4$'(h"
"
Section!2! Les!particularits!induites!par!le!contexte!rglementaire!
2.1.! Le!rfrentiel!comptable!de!rigueur!:!linstruction!M21!
.@'5/0(9:0'$5":$%A0&2?)")0"291>30&'()"7*!":$5/0'09)"?)"(3C3()50')?":$%A0&2?)"1)/"
30&2?'//)%)50/" A92?':/" 1)" /&503h" H5" ?@&2/)5:)" 1)" (X>?)" :$%A0&2?)" 1&5/" ?&" 7*!U" ?)"
=FT"Y(X>?)%)50"FDF"5r"ffcg+Z"/@&AA?'Q9)h"F)/"(X>?)/"/@'%A$/)50"&9G"$(1$55&0)9(/U"
&9G":$%A0&2?)/")0"&9G"$(>&5'/%)/":;&(>3/"1@)G&%'5)("?)/":$%A0)/h"
"
.@'5/0(9:0'$5" 7*!" )/0" &//)N" A($:;)" 19" " =FTh" .)/" 1'CC3()5:)/" A($4')55)50"
)//)50')??)%)50" 1)/" /A3:'C':'03/" O9('1'Q9)/" )0" 3:$5$%'Q9)/" 1)/" 30&2?'//)%)50/h"
<3&5%$'5/U"$5"A)90"()?)4)(":)(0&'5)/"A&(0':9?&('03/"&9"5'4)&9"A&(")G)%A?)"i"
Instruction!M21
PCG
Le!pl a n!d'a morti s s ement!es t!ca l cul !a u!
prora ta !tempori s ,!na nmoi ns !pa r!
A!pa rti r!de!l a !da te!de!mi s e!en!s ervi ce!
Amorti s s ements
s i mpl i fi ca ti on,!i l !peut!dbuter!a u!1er!ja nvi er! (l i na i re)
de!l 'exerci ce!s ui va nt!s a !mi s e!en!s ervi ce
Rgl ement!CRC!n!99"03!(a rti cl e!314"3)!:!
tra i tement!des !correcti ons !d'erreur!pa r!l e!
rs ul ta t!de!l 'exerci ce!a u!cours !du!quel !el l es !
Correcti on!
L'i ns tructi on!M21!ne!prvoi t!pa s !de!
s ont!cons ta tes !s a uf!l ors qu'i l !s 'a gi t!de!
d'erreur
di s pos i ti on!s pci fi que
corri ger!une!cri ture!a ya nt!t!di rectement!
i mpute!s ur!l es !ca pi ta ux!propres

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Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

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2.2.! Prsentation!des!tats!financiers!
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Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

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2.3.! Les!contraintes!induites!par!le!secret!mdical!
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Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

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Section!3! Zoom!sur!la!spcificit!du!systme!de!facturation!
3.1.! Volume!de!facturation!!traiter!lev!
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Partie!1,!chapitre!3!:!Les!particularits!comptables!et!financires!des!EPS!

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3.2.! Complexit!des!rgles!de!facturation!
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Hospitalisation
Admissions
"!Prise!en!charge
"!Radio
"!Analyse
"!Traitement
"!Chambre!particulire

"!les!donnes!
personnelles!du!
patient

DIM

Sortie

Hospitalisation

Compte"rendu!mdical

Exhaustivit,!
exactitude!et!
qualit!de!
codification

"!facturation!du!
tiers!payant,!des!
frais!de!sjour

Bloc opratoire

Facturation

"
Figure!6!:!Processus!de!facturation!

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Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

!
!

Chapitre!

4!

Aspects!comptables,!financiers!et!
budgtaires!:!tat!des!lieux!et!plan!daction!
"

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Section!1! Le! bilan! de! la! situation! comptable,! financire! et! budgtaire!
actuelle! tabli! par! la! Cour! des! comptes! et! par!les! chambres! rgionales! et!
territoriales!des!comptes!
1.1. Les! tudes! de! la! Cour! des! comptes!:! fiabilit! des! comptes! et! situation!
financire!
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Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

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Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

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*ggW" B" *ggfU" &" A)(%'/" 1)" A(3:'/)(" ?)/" C&:0)9(/" Q9'" :$50('29)50" B" ?&" /'09&0'$5"
C'5&5:'X()" &:09)??)" 1)/" ;LA'0&9G" )0" Q9'" (3/9?0)50" 1)" A$?'0'Q9)/" 5&0'$5&?)/" $9" 1)"
:;$'G"1)">)/0'$5"1)/"30&2?'//)%)50/h".&"%'/)"/$9/"0)5/'$5"C'5&5:'X()"1)/"H=#"?'3)"B"
?&" (3C$(%)" 19" C'5&5:)%)50" 1)/" ;LA'0&9G" &9" %$%)50" $z" /@)5>&>)&'0" ?)" A?&5" 1)"
()?&5:)" 1)/" '54)/0'//)%)50/" ;$/A'0&?')(/" YA?&5" p";LA'0&?" *gga"qZ" &" ?&(>)%)50"
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1)/"%)/9()/":$(():0'4)/")5":&/"1)"/'09&0'$5"13>(&13)h""

,-"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

"
F)00)" )5Q9^0)" &2$90'0" 1)" A?9/U" 0$90" :$%%)" :)??)" 1)" *ggaU" &9" :$5/0&0" 1@95)" /$9/c
)/0'%&0'$5"1)/"13C':'0/U"19)"5$0&%%)50"B"1)/")(()9(/":$%A0&2?)/h"
"
1.2.! Les!tudes!des!chambres!rgionales!et!territoriales!des!comptes!
M90()"?)"O9>)%)50"1)/":$%A0)/U")0"?@)G&%)5"1)"?&">)/0'$5")0"19":$50(L?)"291>30&'()U"
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0)(('0$('&?)/" 1)/" :$%A0)/h" F)00)" %'//'$5" :$5/'/0)" B" )G&%'5)(" ?&" Q9&?'03" )0" ?&"
(3>9?&('03" 1)" ?&" >)/0'$5U" ?@)%A?$'" 3:$5$%)" 1)/" %$P)5/" )0" ?@)CC':&:'03" 1)/" &:0'$5/"
%)53)/"&9"()>&(1"1)/"$2O):0'C/"C'G3/h".)/"FDIF":$50(L?)50"?)/":)50()/";$/A'0&?')(/"
&?$(/" Q9)" ?&" F$9(" 1)/" :$%A0)/" /@'503()//)" &9G" /)(4':)/" 1@V0&0" :$%A30)50/" A$9("
?@;LA'0&?h"
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!

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A($:319()/"1)"():$94()%)50")0"'5/'/0)50"/9("?@'%A$(0&5:)"1)/"()A('/)/"1)/"
A($4'/'$5/"5$5"O9/0'C'3)/h"

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,W"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

.&" /'09&0'$5" C'5&5:'X()" 1)/" :)50()/" ;$/A'0&?')(/"i" )5" )CC):09&50" 95"


(&AA($:;)%)50" )50()" ?&" :&A&:'03" 1@&90$C'5&5:)%)50U" ?)" (3/9?0&0U" $9"
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)5" A&(&??X?)" ?&" %&94&'/)" /'09&0'$5" 1)/" ;LA'0&9G" &4):" ?)9(/" A($>(&%%)/"
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)5:&'//3)/"/$50"O9>3)/"?&(>)%)50"'5/9CC'/&50)/h""

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%$50()50":)(0&'5)/"13C&'??&5:)/"j"1)"A?9/U"?&"A($>()//'$5"1)/":$R0/"/&?&('&9G"
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A$/0)/")5"$CC(&50"1)/"/&?&'()/"&00(&:0'C/Zh".@$(>&5'/&0'$5"19"0)%A/"1)"0(&4&'?"
5$0)" 1)/" '%A)(C):0'$5/" /9(" ?@&%35&>)%)50" 1)" ?&" (319:0'$5" 19" 0)%A/" 1)"
0(&4&'?")0"/9("?)/":$51'0'$5/">353(&?)/"1@)G3:90'$5"19"0(&4&'?h"

".@&55)G)"+")CC):09)"95)"/P50;X/)"1)/":$5:?9/'$5/"1)":)/"(&AA$(0/h"
"
Section!2! La!prparation!!la!certification!des!tats!financiers!
2.1.! La!phase!prparatoire!:!mise!en!place!de!trois!groupes!de!travail!
J5)"1)/"Q9)/0'$5/"Q9'"/)"A$/)50")/0"i":$%%)50"4&"/@$A3()("?&":)(0'C':&0'$5"d"#)?$5"
?)/"132&0/"A(3A&(&0$'()/"B"?&"?$'U"?)/":$%%'//&'()/"&9G":$%A0)/"/)"/'09)50"&9":l9("
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:$%A0)/U"/$9/"C$(%)"1)":$$(1'5&0'$5h""
J5"&90()")5/)%2?)"1)"Q9)/0'$5/"$A3(&0'$55)??)/":$5:)(5)"?)/";$/A'0&?')(/"i"
! F$%%)50"4&"/)"13($9?)("?)"A($:)//9/"1)":)(0'C':&0'$5"d"
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:$%A0)/")0":)??)"1)"?&"F$9("1)/":$%A0)/"d"

,a"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

! F$%%)50" ?)" A($:)//9/" 1@&91'0" 1)/" :$%A0)/" &%)5&50" B" 3%)00()" 95)" $A'5'$5"
/9(" ?)/" :$%A0)/" 4&c0c'?" /@$(>&5'/)(" )0" Q9)?" '%A&:0" :)?9'c:'" &9(&c0c'?" /9(" ?)/"
30&2?'//)%)50/"d"
"
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1)/"H=#")/0")5":$9(/"1)"(31&:0'$5!aU")0"0($'/">($9A)/"1)"0(&4&'?"$50"303"t"/)($50"%'/"
)5"A?&:)h""
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:&?)51(')(" 1@&((^0)(" )0" 1@&AA($2&0'$5" 1)/" :$%A0)/" '503>(&50" ?@'50)(4)50'$5"
1)/" :)(0'C':&0)9(/U" :&1()" (3>?)%)50&'()U" %$1X?)" 1)" :&;')(" 1)/" :;&(>)/U"
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'503>(&50"?@'50)(4)50'$5"1)/":)(0'C':&0)9(/h""
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)5" A?&:)" ?)" FKF" 1&5/" ?)/" 30&2?'//)%)50/" /$9%'/" B" :)(0'C':&0'$5h" .&" %'/)" )5"
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%&O$('0&'()%)50" /9(" ?)/" C&'2?)//)/" 19" :$50(L?)" '50)(5)h" F)" >($9A)" 1)" 0(&4&'?"
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,e"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

1'():0)9(/" C'5&5:')(/U" 1)/" :$%A0&2?)/" 1)/" ;LA'0&9GU" 1)/" %&>'/0(&0/" 1)" FDIF"
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/$50"&00)519)/"A$9("/)A0)%2()"*g!!h""
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A&(" ?)" SEM#U" 1)4(&'0" ^0()" %'/" )5" A?&:)" )5" /)A0)%2()" *g!!" /9(" ?@&AA$(0" 19"
/P/0X%)" 1@'5C$(%&0'$5" &9" :$50(L?)" '50)(5)" 1)/" A($:)//9/" p"():)00)/"q" )0"
p"A)(/$55)?"qh"F)"A($O)0"(395'0"1)A9'/"A?9/')9(/"%$'/U"&9"/)'5"1@95":$%'03"1)"
A'?$0&>)U"?&"F$9("1)/":$%A0)/U"?&"ST8K=U"?&"STM#")0"?@HEH#=h"
"
M90()":)/"0($'/">($9A)/"1)"0(&4&'?U"95">($9A)" 1)"0(&4&'?"p"D3C$(%)";$/A'0&?'X()")0"
:)(0'C':&0'$5"1)/":$%A0)/"1)/";LA'0&9G"q"/@)/0"3>&?)%)50"C$(%3"&9"/)'5"1)"?&"F<FFh"
F)" 1)(5')(U" Q9'" /)" (395'0" 0($'/" B" Q9&0()" C$'/" A&(" &5U" )5" /9/" 1@&4$'(" 95" (L?)" 1)"
:$5/9?0&0'$5" /9(" 1'4)(/" 0;X%)/U" 3091')" ?@$A0'%'/&0'$5" 1)/" :$50(L?)/" &4):"
5$0&%%)50"1)/"(3C?)G'$5/"/9("i"
c ?)":&?)51(')("O9('1'Q9)U"
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c ?)":$50)59"1)"?@&55)G)"&9G":$%A0)/U"
c ?)" :$50)59" 19" 1$//')(" 2'?&5" )0" 1)" ?&" 1$:9%)50&0'$5!f"53:)//&'()" &9" 2$5"
13($9?)%)50"1)"?@&91'0U")0:h"
K?"/@)/0"3>&?)%)50"13A?$P3"1&5/"?)/"/$9/c>($9A)/"1)"0(&4&'?"FKFh"
"
"

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!f".&"1$:9%)50&0'$5"1$'0"^0()"(&//)%2?3)"/)?$5"?)/"&G)/"/9'4&50/"i""

A(3/)50&0'$5"1)"?&"13%&(:;)")0"1)/"$2O):0'C/")5"%&0'X()"1)"FKF8U"

1$:9%)50&0'$5"19"1'/A$/'0'C"1)":$50(L?)"'50)(5)"A&(":P:?)U")0"1)/"A($:319()/U"

:$5/)(4&0'$5"1)/"A()94)/"1)/":$50(L?)/")G)(:3/"1&5/"?)"13($9?)%)50"1)/"A($:)//9/h"

,f"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

2.2.! La!prparation!des!EPS!!la!certification!
.&"A(3A&(&0'$5"1)/"H=#"B"?&":)(0'C':&0'$5"/@30&2?'0"/9("1)9G"5'4)&9G"i"5&0'$5&?)%)50"
)0"'51'4'19)??)%)50h"
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69"5'4)&9"5&0'$5&?U"?&"A(3A&(&0'$5"1)"?&":)(0'C':&0'$5"1)/":$%A0)/"C&'0"?@$2O)0"1@95"
A?&55'5>h".@)G)%A?)":'c1)//$9/"A)(%)0"1)"4'/9&?'/)("Q9)"?)/"0(&4&9G"A(3A&(&0$'()/"
1$'4)50"^0()"Q9&/'%)50"&:;)43/"1)9G"&5/"&4&50"?)"A()%')(")G)(:':)"1)":)(0'C':&0'$5"
1)/":$%A0)/h"

N"1

"!poursuite!du!dploiement!du!contrle!interne!et!de!la!documentation
"!poursuite!des!critures!correctives!si!ncessaire
"!production!des!comptes!N"2!et!du!dossier!de!clture
"!prparation!du!bilan!de!clture!de!N"2,!prise!en!compte!de!la!M21!(permanence!des!mthodes!comptables)
"!dfinir!le!contenu!du!dossier!permanent!et!dsigner!un!responsable!de!sa!prparation
En!cas!de!certification!des!comptes!par!un!commissaire!aux!comptes
"!lancement!de!l'appel!d'offres!du!march!de!certification!(hormis!les!tablissements!dans!le!champ!de!
comptence!de!la!Cour!des!comptes)

N
exercice!
dont!les!
comptes!
sont!certifis

"!dernires!critures!correctives!si!ncessaire
"!clture!des!comptes!N"1!dans!les!conditions!de!la!certification
"!prparation!du!bilan!d'entre!N,!prise!en!compte!de!la!constitution!du!dossier!de!clture!de!N!ds!les!
premires!critures!de!l'exercice
"constitution!du!dossier!permanent
"!accueil!du!certificateur!et!remise!de!la!documentation
"!prise!en!compte!de!ses!observations!sur!le!bilan!d'ouverture!et!ventuellement!des!corrections!d'critures
"!laboration!d'un!calendrier!de!clture!de!l'exercice
En!cas!de!certification!des!comptes!par!un!commissaire!aux!comptes
"!nomination!du!commissaire!aux!comptes!par!le!conseil!de!surveillance!et!notification!du!march!au!
printemps!N!(hormis!les!tablissements!dans!le!champ!de!comptence!de!la!Cour!des!comptes)

"

Figure!7!:!Exemple!de!planning!des!travaux!prparatoires!en!vue!de!la!certification!des!comptes!

"
#)?$5" ?)/" H=#U" ?)/" A('5:'A&9G" A$'50/" B" &%3?'$()(" )5" 49)" 1)" ?&" :)(0'C':&0'$5" 1)/"
:$%A0)/"/$50"i"
c ?&" C$(%&?'/&0'$5" 1)/" A($:319()/" &4):" ?&" (31&:0'$5" 1@95" >9'1)"
%30;$1$?$>'Q9)"j"
c ?@&%3?'$(&0'$5"1)"?&"Q9&?'03":$%A0&2?)"Y&:0'C/U"&%$(0'//)%)50/U"A($4'/'$5/oZ"
)0"1)/"A($:)//9/"j"

-g"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

c ?&"/0(9:09(&0'$5"1@95)"13%&(:;)"1)":$50(L?)"'50)(5)"j"?)/"H=#"/@'503()//)50"1)"
A(X/"B"?&"13%&(:;)"1)":$50(L?)":$%A0&2?)"Q9@'?/"A)(n$'4)50":$%%)"95"%$P)5"
1@&%3?'$()("?)":$50(L?)"'50)(5)")0"?&"Q9&?'03":$%A0&2?)"j"
c ?&"1$:9%)50&0'$5"1)"?)9(/"0(&4&9G":$%A0&2?)/h"
"
.&" C'&2'?'/&0'$5" 1)/" :$%A0)/" 1$'0" ^0()" 95" A($O)0" %)53" )0" A'?$03" A&(" ?)" :;)C"
1@30&2?'//)%)50"j" :)" 1)(5')(" 1$'0" /@3:;)?$55)(" 1&5/" ?)" 0)%A/U" ?)" A?&55'5>" B"
()/A):0)("A$9((&'0"^0()"A&(")G)%A?)"i"

2011

2012

2013

2014

"!organisation!en!mode!projet,!dsignation!des!rfrents,!communication!en!interne
"!diagnostic!et!laboration!d'un!plan!d'action!pour!la!mise!en!uvre!du!contrle!interne!comptable!et!la!
fiabilisation!des!tats!financiers
"!dbut!des!travaux!sur!les!immobilisations!et!l'inventaire
"!rflexion!sur!les!pr"requis!pour!la!dtermination!des!provisions!et!dprciations
"!dploiement!du!contrle!interne!sur!les!procssus!!forts!enjeux!et!risques
"!documentation!des!procdures
"!travaux!sur!les!immobilisations!et!l'inventaire
"!mise!ne!place!des!pr"requis!pour!la!dtermination!des!provisions!et!dprciations
"!fiabilisation!du!bilan!et!passation!des!critures!correctives,!prise!en!compte!des!colutions!de!la!M21
"!adaptation!si!ncessaire!et!documentation!des!systmes!d'information
"!laboration!d'une!procdure!et!d'un!calendrier!de!clture
"!poursuite!du!dploiement!du!contrle!interne!et!documentation
"!fiabilisation!du!bilan!et!passation!des!critures!correctives,!prise!en!compte!des!volutions!de!la!M21
"!test!du!calendrier!de!clture
"!production!du!nouveau!compte!financier!relatif!!l'exercice!2012
"!poursuite!du!dploiement!du!contrle!interne!et!documentation!
"!passation!des!dernires!critures!correctives!si!ncessaire
"!clture!des!comptes!2013!selon!le!nouveau!calendrier

"

Figure!8!:!Exemple!de!planning!en!vue!de!la!fiabilisation!des!comptes!

"
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-!"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

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2.3.! Quelques!exemples!de!mise!en!uvre!

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-*"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

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A)(/$55)?/"&1%'5'/0(&0'C/h"
-+"
"

Partie!1,!chapitre!4!:!Aspects!comptables,!financiers!et!budgtaires!:!tats!des!lieux!et!plan!daction!!

"
.&" (3&?'/&0'$5" 1@95" &91'0" B" 2?&5:" &" 303" :;$'/')" A&(" ?)" FEJ" 1)" #&'50c7&9(':)"j" :)0"
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%'//'$5h"
"
-,"
"

Partie!2!:!La!dmarche!du!commissaire!aux!comptes!:!proposition!doutils!daide!!la!premire!certification!des!
tats!financiers!des!EPS!et!comparatif!avec!dautres!tablissements!publics!soumis!rcemment!!la!certification!

!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Partie !

LA!DMARCHE!DU!COMMISSAIRE!AUX!
COMPTES!:!PROPOSITION!DOUTILS!
DAIDE!!LA!PREMIRE!CERTIFICATION!
DES!TATS!FINANCIERS!DES!EPS!ET!
COMPARATIF!AVEC!DAUTRES!
TABLISSEMENTS!PUBLICS!SOUMIS!
RCEMMENT!!LA!CERTIFICATION!

--"
"

Partie!2!:!La!dmarche!du!commissaire!aux!comptes!:!proposition!doutils!daide!!la!premire!certification!des!
tats!financiers!des!EPS!et!comparatif!avec!dautres!tablissements!publics!soumis!rcemment!!la!certification!

)00)" A&(0')" A($A$/)" 95)" %30;$1$?$>')" 1@&91'0" 1)/" :$%A0)/" 1@95" H=#"
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"

-W"
"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

"
"
"

!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!Chapitre!

1!

La!dmarche!du!commissaire!aux!comptes!
lors!de!la!premire!certification!des!tats!
financiers!des!EPS!
"

)/"A()%'X()/"30&A)/"1)"?&"13%&(:;)"1@&91'0"19":$%%'//&'()"&9G":$%A0)/"
:$5/'/0)" )5" 95)" A('/)" 1)" :$55&'//&5:)" 19" /):0)9(" 3091'3U" 1)" /$5"

)54'($55)%)50")0"95)"34&?9&0'$5"1)/"('/Q9)/"(3A$51&50"5$0&%%)50"B"?&"<H="+!-"
Connaissance!de!lentit!et!de!son!environnement!et!valuation!du!risque!danomalies!
significatives!dans!les!comptesh" J5)" C$'/" ?&" %'//'$5" A?&5'C'3)U" ?)" 291>)0" 13C'5'" )0" ?&"
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1)"?&"4&?'1&0'$5"19"2'?&5"1@$94)(09()U"A(349)"A&("?&"<H="-!gh"
"
Section!1! La! prparation! de! la! mission!:! dfinition! dune! cartographie! et!
classification!des!risques!
1.1. Lapproche!par!les!risques!de!lauditeur!
.)"0)(%)">353('Q9)"()>($9A&50"?)/"('/Q9)/"?'3/"B"?&"13%&(:;)"1@&91'0")/0"?)"risque!
dauditU":@)/0cBc1'()"?)"('/Q9)"Q9)"?)":$%%'//&'()"&9G":$%A0)/")GA('%)"95)"$A'5'$5"
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C'5&5:')(/":$%A$(0)50"1)/"&5$%&?')/"/'>5'C':&0'4)/h"
"

-a"
"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

.)"('/Q9)"1@&91'0")0"/)/":$%A$/&50)/"/$50"13C'5'/"1&5/"?&"<H="*ggh".)"/:;3%&":'c
1)//$9/"%$50()"?)/":$%A$/&50)/"19"('/Q9)"1@&91'0"i"

Risque!d'audit

Risque de!non!dtection!de!ces!
anomalies!par!le!CAC

Risque d'anomalies!significatives!
dans!les!comptes

Risque!inhrent

Risque!li au!contrle

Possibilit que,!sans!
tenir!compte!du!contle!
interne qui!pourrait!
exister!dans!l'entit,!une!
anomalie!significative!se!
produise!dans!les!
comptes

Risque!qu'une!anomalie!
significative ne!soit!ni!
prvenue,!ni!dtecte!
par!le!contrle!interne!
de!l'entit

"
Source!documentation!CNCC!
Figure!9!:!Composantes!du!risque!daudit!
!

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Impact
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risque!moyen
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moyenne!

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Probabilit

"

Figure!10!:!Grille!dvaluation!du!risque!inhrent!

-e"
"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

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"
1.2. La!notion!de!contrle!interne!
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:$%A0&2?)U" ?9'U" )/0" 95" /P/0X%)" 1@$(>&5'/&0'$5" Q9'" :$%A()51" ?)/" A($:319()/" 1)"
0(&'0)%)50" 1)" ?@'5C$(%&0'$5" :$%A0&2?)" )0" ?)/" A($:319()/" 1)" 43('C':&0'$5" 19" 2$5"
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A&0('%$'5)"A&("?&"%'/)")5"l94()"1)"A($:319()/"34'0&50"?)/")(()9(/")0"?)/"C(&91)/h"
"

-f"
"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

.)" ('/Q9)" 1)" :$50(L?)" '50)(5)"()A(3/)50)" ?)" ('/Q9)" Q9)" ?)" :$50(L?)"'50)(5)" %'/")5"
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:$50('29)50" B" ?'%'0)(" ?)/" ('/Q9)/" Q9@'?" &" '1)50'C'3/h" .@)G'/0)5:)" 1@95" /P/0X%)" 1)"
:$50(L?)" '50)(5)" (&0'$55)??)%)50" :$5n9" )0" :$(():0)%)50" &AA?'Q93" :$5/0'09)" 95)"
C$(0)"A(3/$%A0'$5"1)"C'&2'?'03"1)/":$%A0)/h"
"
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c 95)"$(>&5'/&0'$5":?&'()U"1)/"%'//'$5/")0"1)/"()/A$5/&2'?'03/")GA?':'03)/"j!
c 1)/" A($:319()/" C$(%&?'/3)/U" :?&'()/U" :$%A('/)/" )0" &AA?'Q93)/U" &1&A03)/" B"
?@)5O)9U"A3()55)/")0"Q9'"A)(%)00)50"1)/"():$9A)%)50/"1@'5C$(%&0'$5/"j!
c 95)" >(&51)" '%A$(0&5:)" &::$(13)" B" ?&" :$%A30)5:)" )0" B" ?@'503>('03" 19"
A)(/$55)?" )0" B" 0$90" :)" Q9'" A)90" ?)/" ()5C$(:)(U" )5" A&(0':9?')(" A$9(" ?)/" A$/0)/"
/)5/'2?)/"j!
c 1)/"/3A&(&0'$5/"1)"C$5:0'$5")0U")5"A&(0':9?')(U"95)"/3A&(&0'$5"1)/"C$5:0'$5/"1)"
13:'/'$5U"1)"A($0):0'$5")0"1)":$5/)(4&0'$5"1)/"&:0'C/U"1)":$%A0&2'?'/&0'$5"j!
c 95" ()0$9(" 1@)GA3(')5:)" (3>9?')(" /9(" :)" Q9'" p"%&(:;)"q" )0" 5)" p"%&(:;)"A&/"q"
1&5/"?)"C$5:0'$55)%)50"1)":;&Q9)"A($:)//9/")0"1&5/"?&"0)59)"1)/"$2O):0'C/"1)"
:$50(L?)"'50)(5)h!
"
"
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"
Wg"
"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

.)/"$2O):0'C/"19":$50(L?)"'50)(5)"A)94)50"^0()"()A(3/)503/":$%%)"/9'0"i"

Scurit

Scurit financire
Scurit!comptable
Scurit!juridique

Qualit

Qualit!comptable
Qualit!de!l'information
Qualit des!prestations

Efficience

Optimisation!des!ressources
Efficacit du!management

"
Figure!11!:!Objectifs!du!contrle!interne!
!

K?" :$54')50" 1)" A(3:'/)(" Q9)" ?&" 5$0'$5" 1)" :$50(L?)" '50)(5)" ()4^0" 0$90)" /$5"
'%A$(0&5:)"1&5/":)"5$94)&9"/):0)9("/$9%'/"B":)(0'C':&0'$5h"H5")CC)0U"/'"?)":$50(L?)"
'50)(5)")/0"O9>3"5$5"A)(C$(%&50"A&("?@&91'0)9("?3>&?U"/$5"$A'5'$5")5"/)(&"'%A&:03)"
/$'0"A&("1)"%9?0'A?)/"(3/)(4)/U"$9"A&("95"()C9/h"
S&5/" ?)/" /):0)9(/" A92?':/" /$9%'/" (3:)%%)50" B" :)(0'C':&0'$5U" ?@'5/9CC'/&5:)" 1)"
:$50(L?)"'50)(5)")/0"95)"(&'/$5"1)/"(3/)(4)/"$9"()C9/"3%'/h"
"
1.3. Ralisation!de!la!cartographie!des!risques!au!sein!dun!EPS!
.)/"('/Q9)/"34&?93/"/$50"0$9/"?)/"('/Q9)/"1@&91'0"/9/:)A0'2?)/"1@&CC):0)("?&"Q9&?'03")0"
?@'503>('03"1)/":$%A0)/"$9"Q9'"()51)50"?)":$50(L?)"1)/":$%A0)/"1'CC':'?)h"
H5"A()%')("?')9U"?@'50)(4)50'$5"19":$%%'//&'()"&9G":$%A0)/"1&5/"?)"/):0)9("A92?':"
%$1'C')"?@&AA($:;)":?&//'Q9)")0"?@34&?9&0'$5"1)/"('/Q9)/"'5;3()50/"0)??)"Q9@)??)"A)90"
/@&AA?'Q9)(" &9" /):0)9(" A('43" Y3091)" 1)" %&(:;3U" &5&?P/)" 1)" ?&" :$5:9(()5:)U" 1)/"
():$9(/"&9G"C'5&5:)%)50/oZh""S&5/"?&"%)/9()"$z"'?"&//9()"95)"%'//'$5"1)"/)(4':)"
A92?':U" ?@H=#" 2353C':')" 19" C'5&5:)%)50" 1)" ?@V0&0" A$9(" ?&" %&O)9()" A&(0')" 1)" /$5"
A)(/$55)?")0"1)"/)/":;&(>)/">353(&?)/"1@)GA?$'0&0'$5h""

W!"
"

MOYEN

MOYEN

Cycle!Personnel

Cycle!Capitaux!propres!/!Subventions

Cycle!Provisions!pour!risques!et!charges

Figure!12!:!Cartographie!de!synthse!des!risques!

"

ELEVE

MOYEN

ELEVE

MOYEN

MINIMUM

MINIMUM

MINIMUM
MINIMUM
MINIMUM
MOYEN

ELEVE

MOYEN

Cycle!Recettes!d'exploitation!/!Fournisseurs

FAIBLE

FAIBLE

ELEVE

FAIBLE

Cycle!Immobilisations!financires

ELEVE

FAIBLE
FAIBLE
FAIBLE

FAIBLE

Cycle!Trsorerie!/!Financement

ELEVE

MINIMUM

ELEVE

ELEVE

Cycle!Immobilisations!corporelles!et!incorporelles

MOYEN

ELEVE

Cycle!Impts!et!taxes
FAIBLE
Cycle!Autres!actifs!/!Autres!passifs
FAIBLE
Cycle!Rsultat!exceptionnel
FAIBLE
NIVEAU!DU!RISQUE!GLOBAL!D'AUDIT

FAIBLE

Cycle!Stocks

ELEVE

ELEVE

ELEVE

Cycle!Recettes!/!Crances!d'exploitation

Risque!li!au!
Risque!
contrle!
d'anomalies!
interne
significatives
N/A
MOYEN
N/A
MINIMUM
MOYEN
MOYEN
MOYEN
MOYEN

ELEVE

MOYEN
FAIBLE
N/A
N/A

Risque!
inhrent

Environnement!financier
Environnement!juridique
Environnement!gnral!de!contrle!interne
Systme!comptable!et!informatique
Cycles!d'audit

Libell

FAIBLE
FAIBLE
FAIBLE

MOYEN

MOYEN

ELEVE

ELEVE

FAIBLE

FAIBLE

ELEVE

MOYEN

ELEVE

N/A
N/A
ELEVE
ELEVE

Degr!de!
matrialit

FAIBLE
FAIBLE
FAIBLE

ELEVE

ELEVE

ELEVE

MOYEN

FAIBLE

FAIBLE

ELEVE

MOYEN

ELEVE

MOYEN
FAIBLE
MOYEN
ELEVE

tendu!des!
diligences

"

W*"

Modalits!d'affectation!et!de!comptabilisation!des!subventions
Ralit!des!subventions!et!modalits!de!dtermination!des!
subventions!vires!au!rsultat
Justification!et!exhaustivit!des!provisions!rglementes!(CET,!propre!
assureur,)
Justification!des!provisions!"!respect!de!la!rglementation
Exhaustivit!des!provisions!"!recensement!des!litiges
Pas!de!rsique!spcifique
Pas!de!risque!spcifique
Pas!de!risque!spcifique

Matrise!et!comptabilisation!des!charges!de!personnel!
Versement!de!la!taxe!sur!les!salaires!(mandatement!des!taxes!
sociales)
Estimation!des!dettes!sociales!et!valuation!des!provisions!(congs!
pays,!heures!supplmentaires)

Ralit!et!exhausitivt!des!recettes
Rattachement!des!recettes!au!bon!exercice
Ralit!des!crances!et!exhaustivit!des!produits
Valorisation!des!prestations!et!notamment!celles!dites!"!cheval"
Suivi!des!entres!en!stocks!et!approvisionnements
Valorisation!des!stocks
Gestion!des!dates!de!premption
Recensement!et!valorisation!des!actifs
Rapprochement!avec!la!comptabilit
Application!de!l'approche!par!composant
Dtermination!des!amortissements!et!dprciations
Distinction!charges!/!immobilisations
Suivi!des!programmes!pluriannuel!des!investissements
Ralit!de!la!trsorerie
Comptabilisations!des!produits!financiers
Pas!de!risque!spcifique
Suivi!et!affectation!des!dpenses
Exhaustivit!des!dettes!fournisseurs!et!correcte!sparation!des!
exercices

Description!globale!des!risques!par!cycles

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!financiers!des!EPS!

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

.)/"('/Q9)/">353(&9G"13C'5'/":'c&4&50"/$50":)9G"?'3/"B"?@&:0'4'03"1)"?@;LA'0&?")0"B"/)/"
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?@)50'03"A)90"&4$'("95"'%A&:0"/9(":)00)"&AA($:;)h"
"
1.4.! La! rponse! aux! risques! identifis!:! diligences! du! commissaire! aux!
comptes!
.)/" <H=" ++g" )0" -gg" ()/A):0'4)%)50" /9(" ?)/"Procdures!daudit!mises!en!uvre!par!
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probant!des!lments!collects!13C'5'//)50"?)/"A($:319()/"1@&91'0"B"%)00()")5"l94()"
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"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

Section!2! La!validation!du!bilan!douverture!:!un!objectif!!2013!!
2.1.! La!norme!dexercice!professionnel!510!
.&" <H=" -!g" /9(" ?)" Contrle!du!bilan!douverture!du!premier!exercice!certifi!par!le!
commissaire!aux!comptes"13C'5'0"?)/"A($:319()/"1@&91'0"B"%)00()")5"l94()"&C'5"1)"
43('C')("Q9)"i"
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"
S&5/"?)":&/"1)"?&"A()%'X()":)(0'C':&0'$5U"?)/":$%A0)/"1)"?@)G)(:':)"A(3:31)50"5@$50"
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A(313:)//)9(h"
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)G&%)5"1)":$50(&0/")0"&90()/"1$:9%)50/"1@$('>'5)"'50)(5)"$9")G0)(5)U":$50(L?)"1)"
?&" /3A&(&0'$5" 1)/" )G)(:':)/hhh" .)/" (X>?)/" )0" %30;$1)/" &AA?'Q93)/" 1$'4)50" ^0()"
)G&%'53)/U"?)":$50(L?)"'50)(5)"1$'0"3>&?)%)50"^0()"&AA(3:'3h"
"
2.2.! Les!enjeux!de!la!validation!du!bilan!douverture!
.)/")5O)9G"1)"?&"4&?'1&0'$5"19"2'?&5"1@$94)(09()"/$50"%9?0'A?)/"i"
! La!prise!de!connaissance!!
S&5/" ?)" :&1()" 1@95)" A()%'X()" '50)(4)50'$5U" 95" :)(0&'5" 5$%2()" 1)" 1$:9%)50/"
)//)50')?/"/$50"B":$??):0)(h"K?/"/$50"B"0'0()"'51':&0'C"i"
c $(>&5'>(&%%)/"j"
c :$%A0)"C'5&5:')(")0"(&AA$(0"1@&:0'4'03"<c!"j"
W,"
"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

c (&AA$(0/" 1@&91'0" $9" 1)" :$50(L?)/" A(3:31)50/U" )0" ?)" :&/" 3:;3&50" 1)/" %'//'$5/"
1@&::$%A&>5)%)50"B"?&":)(0'C':&0'$5"(3&?'/3)/"A&("95"A()/0&0&'()")G0)(5)"j"
c 291>)0/"<")0"<|!"Y5$0)/"1)"A(3/)50&0'$5")0"&55)G)/":$%A('/)/Z"j"
c 1'/A$/'0'C"&:09)?"1)":$50(L?)"'50)(5)"Y%&59)?"1)"A($:319()/U"C':;)/oZ")0"A?&5"
1)"134)?$AA)%)50"j"
c 1)/:('A0'C"1)/"/P/0X%)/"1@'5C$(%&0'$5"j"
c A($:X/c4)(2&9G" 1)/" (395'$5/" 1)" :$5/)'?" 1)" /9(4)'??&5:)" 1)/" 0($'/" 1)(5')(/"
)G)(:':)/"j"
c A('5:'A&9G":$50(&0/"t"":$54)50'$5/"/0(9:09(&50"?@&:0'4'03"1)"?@H=#"j"
c ?)":&/"3:;3&50"2'?&5"/$:'&?"j"
c 2'?&5" 1@$94)(09()"i" (X>?)/" )0" %30;$1)/" :$%A0&2?)/" &AA?'Q93)/" &9"
+!"13:)%2()"<c!U"1$//')("1)":?L09()"1)/":$%A0)/"<"j"
c A(3A&(&0'$5" 1)/" :$%A0)/" 1)" ?@)G)(:':)" :?$/" ?)" +!" 13:)%2()" <"i" :&?)51(')(" )0"
A($:319()"1@&((^03"1)/":$%A0)/U"2&?&5:)">353(&?)"B"1&0)o"
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A)90"/)(4'("1)"/9AA$(0"?$(/"1)/")50()0')5/"B"%)5)("&4):"?)":$%A0&2?)U"?)/"/)(4':)/"
C'5&5:')(/U"%&'/"&9//'"&4):"?)/"/)(4':)/"'50)(4)5&50"1&5/"?&">)/0'$5"19"A&0('%$'5)U"
?)/" ()//$9(:)/" ;9%&'5)/U" ?)" /P/0X%)" 1)" C&:09(&0'$5" )0" /9(" ?)/" /P/0X%)/"
1@'5C$(%&0'$5h" .)/" '5C$(%&0'$5/" :$??):03)/" 1$'4)50" ^0()" &//$(0')/" 1)" 1$553)/"
:;'CC(3)/" Q9'" /)($50" ()A('/)/" ?$(/" 1)" ?&" (31&:0'$5" 19" A?&5" 1)" %'//'$5" )0" 1)" ?&"
130)(%'5&0'$5"19"/)9'?"1)"/'>5'C':&0'$5h"
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! La!dtermination!des!seuils!de!travail!!
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financiers!des!EPS!

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13:'/'$5/" 3:$5$%'Q9)/" $9" ?)" O9>)%)50" C$513" /9(" ?)/" :$%A0)/" /$50" /9/:)A0'2?)/"
1@^0()" '5C?9)5:3/h"q" .)" :$%%'//&'()" &9G" :$%A0)/" '1)50'C')" 1)/" :('0X()/" 0)?/" Q9)" ?)"
(3/9?0&0":$9(&50U"?)":;'CC()"1@&CC&'()/U"?)/":&A'0&9G"A($A()/o")0"B"A&(0'("1)/Q9)?/"'?"
130)(%'5)"?)"/)9'?"$9"?)/"/)9'?/"1)"/'>5'C':&0'$5/")5"&AA?'Q9&50"1)/"0&9G"$9"1@&90()/"
%$1&?'03/"1)":&?:9?h".)/"/)9'?/"()0)59/"()?X4)50"19"O9>)%)50"19"A($C)//'$55)?h""
]" 0'0()" 1@)G)%A?)U" ?)" /)9'?" 1)" /'>5'C':&0'$5" 1&5/" ?)" /):0)9(" ;$/A'0&?')(" A)90" ^0()"
130)(%'53"1)"?&"C&n$5"/9'4&50)"i"
(en!K)
Produits!d'exploitation
1%

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400!000
4!000

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10!000
1!000

1!000

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150!000
50!000
100!000
10!000

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200!000
2!000

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Rsultat

Capitaux!propres!(y!compris!rsultat!et!rserves)
dont!subventions
Capitaux!propres!hors!subventions

Total!bilan

Seuil!de!signification (somme!des!4!seuils!/!4)

Seuil
4!000

4!250 "

Figure!13!:!Exemple!de!dtermination!du!seuil!de!signification!

.)" /)9'?" 1@'54)/0'>&0'$5U" Q9'" )/0" ?)" /)9'?" 130&'??3" 1)" :$50(L?)" ()A(3/)50)" /$94)50"
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():?&//)%)50" 2'?&5" Y/$'0" *"ggg"[\" 1&5/" ?)" :&/" 1@)/AX:)ZU" )0" '?" /@)/0'%)" B" !g"u" 19"
(3/9?0&0"A$9("95"():?&//)%)50"(3/9?0&0"Y/$'0"!"ggg"[\"1&5/":)":&/"1)"C'>9()Zh"
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Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

! Les!conclusions!de!laudit!du!bilan!douverture!
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1)/":$%A0)/h"
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&9G":$%A0)/U"'?":$54')50"1)"i"
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3%'/)"j"
c /@'?"5@)/0"A&/"A$//'2?)"A$9("?)":$%%'//&'()"&9G":$%A0)/"1)"%)00()")5"l94()"
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2.3.! Proposition!dun!programme!de!travail!en!vue!de!la!validation!du!bilan!
douverture!
.)/" 1'?'>)5:)/" B" %)00()" )5" l94()" A$9(" ?&" A;&/)" 1)" ?&" 4&?'1&0'$5" 19" 2'?&5"
1@$94)(09()"/$50"B"0'0()"'51':&0'C"():)5/3)/":'c&A(X/h"
PROGRAMME!DE!TRAVAIL!BILAN!EN!VUE!DE!LA!VALIDATION!DU!BILAN!
DOUVERTURE!
=()51()":$55&'//&5:)"19"1$//')("1)":?L09()"1)"<c!"A(3A&(3"A&("?)":$%A0&2?)"&4):"?&"
:$??&2$(&0'$5"1)/"/)(4':)/"C'5&5:')(/"
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h"F$%A()51()"?&"5&09()"1)/"$A3(&0'$5/":$%A0&2'?'/3)/"1&5/":;&:95"1)/":$%A0)/"1@&:0'C/")0"
1)"A&//'C/"
h"F$%A()51()"?)"%$1)"1@34&?9&0'$5"()0)59")0"?)/"A$?'0'Q9)/"1@&%$(0'//)%)50U"1)"
13A(3:'&0'$5")0"1)"A($4'/'$5"
h"6AA(3;)51)("?)":90"$CC"
Immobilisations!
h"M20)5'("?)/"O9/0'C':&0'C/"1)/"/$?1)/"Y4&?)9(/"2(90)/")0"&%$(0'//)%)50/Z

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Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

h"HCC):09)("?)":&1(&>)":$%A0&2'?'03">353(&?)tC':;')("1)/"'%%$2'?'/&0'$5/
h"HCC):09)("?)":&1(&>)"'54)50&'()"A;P/'Q9)t:$%A0&2'?'03">353(&?)"
h"`3('C')("?)/"%$94)%)50/"1)"?@)G)(:':)"Y4&?)9(/"2(90)/")0"&%$(0'//)%)50/Z"
h"F$50(L?)("A&("/$51&>)"?)/"4&?$('/&0'$5/"1)/"'%%$2'?'/&0'$5/"Y1$:9%)50&0'$5Z"
h"I)/0)("?)":&?:9?"1)/"&%$(0'//)%)50/")0":$50(L?)("?&"A)(%&5)5:)"1)/"%30;$1)/"
h"HCC):09)("1)/"0)/0/"/9("?)/"%'/)/")5"/)(4':)"1)"?@)G)(:':)")0"?)"13290"1)/"&%$(0'//)%)50/"
h" `3('C')(" ?)" 2')5cC$513" 1)" ?@&2/)5:)" 1)" 13A(3:'&0'$5" Y:$%A&(&0'C" " 4&?)9(" " 5)00)"
:$%A0&2?)t4&?)9("435&?)Z"
h"#'"1)/"(3>9?&('/&0'$5/"$50"303"$A3(3)/"/9("?)"A&0('%$'5)"'%%$2'?')(U"43('C')("?&":$5C$(%'03"
1)":)/":$(():0'$5/"
Stocks!
h"M20)5'("?)"O9/0'C':&0'C"1)/"/$?1)/
h"HCC):09)("?)":&1(&>)":$%A0&2'?'03">353(&?)tC':;')("1)/"/0$:x/"
h" HCC):09)(" ?)" :&1(&>)" '54)50&'()" A;P/'Q9)t'54)50&'()" A)(%&5)50" Y?)" :&/"
3:;3&50Zt:$%A0&2'?'03">353(&?)"
h"F$50(L?)("A&("/$51&>)"?)/"4&?$('/&0'$5/"1)/"(3C3()5:)/")5"/0$:x/"
h"`3('C')("?)"2')5cC$513"1)"?@&2/)5:)"$9"?@)G'/0)5:)"1)"13A(3:'&0'$5"Y:$%A&(&0'C""4&?)9(""5)00)"
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h" #'" 1)/" (3>9?&('/&0'$5/" $50" 303" $A3(3)/" /9(" ?)/" /0$:x/U" 43('C')(" ?&" :$5C$(%'03" 1)" :)/"
:$(():0'$5/"
Recettes/crances!
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h"M20)5'("?)"0&2?)&9"1)/"%$94)%)50/")0"13A(3:'&0'$5/"
h"F$50(L?)("A&("/$51&>)/"?&"(3&?'03"1)/":(3&5:)/"
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h"HCC):09)("?)"(&AA($:;)%)50"19"291>)0"&9"(3&?'/3"
Capitaux!propres!
h"s9/0'C')("?)":$%A0)"1)"1$0&0'$5")5"?')5"&4):"?@&:0'C
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h"M20)5'("?)"O9/0'C':&0'C"1)/"A($4'/'$5/"(3>?)%)503)/"
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h"`3('C')("A&("/$51&>)"?&"(3&?'03"1)/"A($4'/'$5/"(3>?)%)503)/"
Provisions!pour!risques!et!charges!
h"M20)5'("?)"O9/0'C':&0'C"1)/"/$?1)/
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h"F$50(L?)("A&("/$51&>)/"?&"(3&?'03"1)/"A($4'/'$5/")0"?&":$(():0)"34&?9&0'$5"
h" F$50(L?)(" ?@)G;&9/0'4'03"i" ()49)" 1)/" ?'0'>)/" )5" :$9(/" B" ?&" :?L09()" )0" A$/0" :?L09()U" /9'4'" 1)/"
135$9)%)50/U"&5&?P/)"1)/"%$94)%)50/"1)"A)(/$55)?o"
Dpenses!/!recettes!
h"M20)5'("?)/"O9/0'C':&0'C/"1)/"/$?1)/
h"HCC):09)("?)":&1(&>)":$%A0&2'?'03">353(&?)t:$%A0&2'?'03"&9G'?'&'()"
h"F$50(L?)("A&("/$51&>)/"?&"(3&?'03"1)/"1)00)/"
h"F$50(L?)("?)":90"$CC"i"&5&?P/)"1)/"O$9(5&9G"1@&:;&0/"1)"13:)%2()"<c!")0"O&54')("<"
h"`3('C')("?&":$(():0)")/0'%&0'$5"1)/"34)509)?/"A($19'0/"?&0)50/"
h"HCC):09)("?)"(&AA($:;)%)50"19"291>)0"&9"(3&?'/3"
Autres!postes!
h"6AA(3:'&0'$5"1)/"%$50&50/")5"O)9")0"?)9(/"&503('$('03/ Y:&(&:0X()"/'>5'C':&0'C"dZ"
h6AA(3:'&0'$5" 1)" ?&" (3&?'03" 1)/" :(3&5:)/" )0" 1)/" 1)00)/" Y(&AA($:;)%)50" &9G" A'X:)/"
O9/0'C':&0'4)/Z"
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Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

Conclusion!
!
h"F$5:?9()"Q9&50"&9"()/A):0"1)/"(X>?)/")0"%30;$1)/":$%A0&2?)/"A&("(&AA$(0"&9"(3C3()50')?" !
7"*!"
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h"F;'CC()("?)":&/"3:;3&50U"/'"A$//'2?)U"?)/"1'4)(>)5:)/"()?)43)/"A&("(&AA$(0"&9"(3C3()50')?"7*!"
h" =()51()" :$55&'//&5:)" 1)/" 34$?90'$5/" <" &9" 0'0()" 1)/" %30;$1)/" 1@34&?9&0'$5" )0" 1)"
A(3/)50&0'$5"
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1@$94)(09()"i"()/A):0"1)"?&"<H="a+g"Changements!comptables"
h" 6AA(3:')(" ?)/" '5:'1)5:)/" /9(" ?@)GA()//'$5" 1)" ?@$A'5'$5" )0" /9(" ?)" A($>(&%%)" 1)" 0(&4&'?" 1)"
:?L09()"<"
Figure!14!:!Exemple!de!programme!de!travail!en!vue!de!la!validation!du!bilan!d'ouverture!
!

Section!3! La! dfinition! dun! programme! de! travail! en! vue! de! la! premire!
certification!des!tats!financiers!des!EPS!
3.1.! Rappel!des!!classiques!!en!audit!
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C$(%9?)(" 95)" $A'5'$5" )GA('%&50" /'" :)/" :$%A0)/" /$50" 30&2?'/U" 1&5/" 0$9/" ?)9(/"
&/A):0/" /'>5'C':&0'C/U" :$5C$(%3%)50" &9" (3C3()50')?" :$%A0&2?)" Q9'" ?)9(" )/0"
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?@$A'5'$5"Q9@'?")/0"&AA)?3"B"C$(%9?)(h"
.)/" A;&/)/" 1)" 13($9?)%)50" 1)" ?@&91'0" 1)/" :$%A0)/" /$50"i" $(')50&0'$5 *! ")0"
A?&5'C':&0'$5" 1)" ?&" %'//'$5U" %'/)" )5" l94()" 19" :$50(L?)" 1)/" :$%A0)/" &559)?/U"
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Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

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Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

+h+h" =('/)")5":$%A0)"19"('/Q9)"1)"C(&91)"Y<H="*,gZ
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! Le!programme!de!travail!!
.)" A($>(&%%)" 1)" 0(&4&'?**"&" A$9(" 290" 1)" A(3:'/)(" ?)/" :$50(L?)/" B" )CC):09)(" A$9("
/&0'/C&'()" ?@&AA($:;)" 1@&91'0" :;$'/')" )0" 4&?'1)(" ?)/" $2O):0'C/" ()?&0'C/" &9G" :$%A0)/"
/'>5'C':&0'C/"&'5/'"Q9@&9G"5$0)/"1@'5C$(%&0'$5/"'1)50'C'3)/"1&5/"?)/"&55)G)/h"K?"/@&>'0"
1)":$??):0)("?)/"A()94)/"1@&91'0"53:)//&'()/")0"/9CC'/&50)/h"K?")/0":$5/0'093"1)"0)/0/"
1)" :$50(L?)" 1)" ?@&AA?':&0'$5" 1)/" A($:319()/" '50)(5)/U" 1)/" :$50(L?)/"
&5&?P0'Q9)/"Y(&0'$/U" 4&('&0'$5/U" :$;3()5:)Z" )0" 1)/" 0)/0/" 1)" 130&'?" Y/$51&>)/" /9("
A'X:)/U"/$51&>)/"/9("1)/"$A3(&0'$5/"$9")5()>'/0()%)50/Zh"
!
3.2.! Les!points!spcifiques!au!secteur!tudi!
S9"C&'0"1)"/&"5&09()"1)"/0(9:09()"A92?'Q9)U"?@H=#")/0"/$9%'/"B":)(0&'5/"('/Q9)/"A?9/"
p">353(&9G"qh"#'"0$9/"?)/"('/Q9)/"13>&>3/"1&5/"?)":&1()"1)"?&":)(0'C':&0'$5"1)"?@V0&0"
5)" A)94)50" ^0()" 0(&5/A$/3/" B" ?&" /'09&0'$5" 1@95" H=#U" C$(:)" )/0" 1)" :$5/0&0)(" Q9@'?"
)G'/0)"1)/"/'%'?'091)/")50()":)/"1)9G"/0(9:09()/U")5"(&'/$5"1)/"A('5:'A)/">353(&9G"
1)"?&":$%A0&2'?'03"A92?'Q9)h"
"

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"

Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

6'5/'U" 1&5/" /$5" (&AA$(0" 1)" :)(0'C':&0'$5" 1)/" :$%A0)/" 1)" ?@V0&0" *ggfU" ?&" F$9(" 1)/"
:$%A0)/"&":)(0'C'3"?)/":$%A0)/"&4):"5)9C"(3/)(4)/"1$50";9'0"()4^0&50"95":&(&:0X()"
/92/0&50')?h" #9(" :)/" 5)9C" (3/)(4)/U" Q9&0()" A)94)50" ^0()" 0(&5/A$/3)/" B" ?&" /'09&0'$5"
1)/"30&2?'//)%)50/"A92?':/"1)"/&503h"
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C'5&5:'X()")0":$%A0&2?)h".)"5$%2()"1@$A3(&0'$5/":$%A?)G)/"(3&?'/3)/"A$9("30&2?'("
?&":$%A0&2'?'03"A92?'Q9)"()51"53:)//&'()/"1)/"&AA?':&0'$5/"'5C$(%&0'Q9)/"&1&A03)/"
)0" /3:9('/3)/U" A)(%)00&50" 1)" :$50(L?)(" ?&" 0(&n&2'?'03" 1)/" $A3(&0'$5/" C'5&5:'X()/h"
w9&0()"&5/"&A(X/"?)"A()%')(")G)(:':)"1)":)(0'C':&0'$5U")0"%&?>(3"?&">353(&?'/&0'$5"19"
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?@'5C$(%&0'$5" :$%A0&2?)" )/0" /$94)50" A&(0&>3)" )50()" A?9/')9(/" 1'():0'$5/U" )0"
53:)//'0)"95"/P/0X%)"1@'5C$(%&0'$5"A)(C$(%&50h"
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Partie!2,!chapitre!1!:!La!dmarche!du!commissaire!aux!comptes!lors!de!la!premire!certification!des!tats!
financiers!des!EPS!

.)/" 1)9G" &90()/" ('/Q9)/" ()?)43/" A&(" ?&" F$9(" 1)/" :$%A0)/U" )0" &AA?':&2?)/" B" ?&"
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(3/)(4)/"19"(&AA$(0"1)":)(0'C':&0'$5"A$(0)50"/9("?&":$55&'//&5:)")0"?@34&?9&0'$5"1)"
?@&:0'C" 1)/" 30&2?'//)%)50/" A92?':/" Y:$%A$/'0'$5" 1)" A&0('%$'5)" '%%$2'?')(" )0"
%$2'?')("5$0&%%)50Zh"I(&5/A$/3)"&9G"H=#U"?@)G'/0)5:)"1)":)"('/Q9)"/@)GA?'Q9)"A&("
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1@)9($/h"
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"
3.3.! Proposition! dun! programme! de! travail! intgrant! les! spcificits! du!
secteur!tudi!
S)/"A($>(&%%)/"1)"0(&4&'?U"'503>(&50"?)/"/A3:'C':'03/"19"/):0)9("3091'3U")5"49)"1)"?&"
A()%'X()":)(0'C':&0'$5"1)/"30&0/"C'5&5:')(/"1)/"H=#"/$50"A($A$/3/")5"&55)G)"!gh"
tant! similaires! ! ceux! dune! socit! commerciale,! les! programmes! de! travail! des!
cycles!nayant!pas!de!particularit!ou!de!risques!majeurs!ne!sont!pas!dvelopps.!
!

a+"
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Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

!
"
"
"

!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!Chapitre!

2!

Zoom!sur!les!cycles!spcifiques!du!secteur!
tudi!
"

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c 95"30&0"1)/"?')9G"19":$50)G0)U"95"(&AA)?"1)/"(X>?)/"/A3:'C'Q9)/"&AA?':&2?)/"j!
c 95"A($>(&%%)"1)"()49)"1)/"A($:319()/"Y1X/"?$(/"Q9@)??)"&"303"A?&5'C'3)"?$(/"
1)"?@$(')50&0'$5"1)"?&"%'//'$5U":$5C)("8'>9()"!+Z"j!
c 95"(&AA)?"/9("?@34&?9&0'$5"19"('/Q9)">?$2&?"13C'5'"A$9("?)":P:?)"j!
c 95"(3/9%3"1)/"1'?'>)5:)/"/A3:'C'Q9)/"1@&91'0"(3A$51&50"&9"('/Q9)"1@&5$%&?')"
/'>5'C':&0'4)"&9"5'4)&9"1)/"&//)(0'$5/h!
.&" 5&09()" )0" ?@30)519)" 1)/" 1'?'>)5:)/" /A3:'C'Q9)/" /$50" A(3/)503)/" 1&5/" ?)/"
A($>(&%%)/"1)"0(&4&'?")5"&55)G)/h"
"
Section!1! Les!moyens!humains!
1.1. Le!cycle!personnel!riche!de!statuts!et!de!rgles!particulires!!
.)" A)(/$55)?" 1)/" H=#" )/0" :$5/0'093" 1@&>)50/" A92?':/" 0'09?&'()/" YC$5:0'$55&'()/ZU"
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Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

1@'50)(5)/U"1)"A)(/$55)?"%31':&?")0"5$5"%31':&?h".)/"C$5:0'$55&'()/"/$50"(3>'/"A&("
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"
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1)"1($'0"A92?':h"
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1&5/"?@)%A?$'Zh"
"
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c A)(/$55)?"%31':&?"i"A(&0':')5/U"'50)(5)/U"3091'&50/")5"%31):'5)U"
c A)(/$55)?" 5$5" %31':&?"i" A)(/$55)?" &1%'5'/0(&0'CU" /$'>5&50" )0" 319:&0'CU"
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?)/" (X>?)/" A)94)50" 4&(')(o" .&" %'/)" )5" A?&:)" (3:)50)" 19" 1'/A$/'0'C" 1@;)9()/"
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(3%953(&0'$5/")0"&"53:)//'03"?&"%'/)")5"l94()"1)"5$94)&9G":&?:9?/":$%A?)G)/h"

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Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

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A&')/U" :)(0&'5/" H=#" ?)/" 30&2?'//)50" )5" '50)(5)U" )0" 1@&90()/" C$50" &AA)?" B" 1)/"
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!
1.2.! valuation!des!dettes!diffres!
.@'50)(4)50'$5" 19" :$%%'//&'()" &9G" :$%A0)/" 1&5/" ?)" 1$%&'5)" ;$/A'0&?')(" 4&"
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:$5>3/"A&P3/U"&9G"FHIo"
"
! Les!heures!supplmentaires!!
.)/" ;)9()/" /9AA?3%)50&'()/" /$50" ?)/" ;)9()/" )CC):093)/" &9c1)?B" 1)" ?@$2?'>&0'$5"
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A&("?)/"()/A$5/&2?)/"&1%'5'/0(&0'C/")0"0(&5/%'/)/"&9G"/)(4':)/"C'5&5:')(/h"
F)"A$'50"/$9?X4)"1@$()/")0"13OB"1)/"'50)(($>&0'$5/"i"
c A($2?X%)" 1)" :$50(L?)" '50)(5)" Q9&50" &9" /9'4'" 1)/" ;)9()/" /9AA?3%)50&'()/"
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c ?&"

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! Les!congs!pays!
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&::$%A?')"5)"A)90"/)"()A$(0)("?@&553)"/9'4&50)U"/&9C"/'"&90$('/&0'$5")G:)A0'$55)??)"
1$553)"A&("?)":;)C"1)"/)(4':)h"J5":$5>3"5$5"A('/"5)"1$55)"?')9"B"&9:95)"'51)%5'03"
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Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

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1($'0"A92?':h"
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c ?)/" :$5>3/" A&P3/" 5)" C'>9()50" A&/" /P/03%&0'Q9)%)50" /9(" ?)/" 29??)0'5/" 1)"
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c ?)/" A($4'/'$5/" A$9(" :$5>3/" A&P3/" 5)" /$50" A&/" /P/03%&0'Q9)%)50"
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! La!provision!CET*,!
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F)"A$'50"/$9?X4)"1@$()/")0"13OB"1)/"'50)(($>&0'$5/"i"
c ?&"A($4'/'$5"FHI"5@)/0"A&/"/P/03%&0'Q9)%)50":$%A0&2'?'/3)"j"
c A($2?X%)"1)":$50(L?)"'50)(5)"Q9&50"&9"/9'4'"1)/";)9()/"FHI"j"
c ?@34&?9&0'$5")0"?)"/9'4'*-"1)":)00)"A($4'/'$5"/)%2?)50"1'CC':'?)/h"
"
#)?$5" ?&" ST8K=U" '?" /)%2?)(&'0" ?$>'Q9)" 1)" A($4'/'$55)(" ?&" A&(0" p"%$530'/&2?)"q" 19"
FHIU"B"/&4$'("&9c1)?B"19"*g)"O$9(h"
K?":$54')50"A&("&'??)9(/"1)"5$0)("Q9)"?&"ST8K=")0"?&"STM#"0(&4&'??)50"&:09)??)%)50"
/9("95)"%30;$1)"1)"130)(%'5&0'$5")0"1@34&?9&0'$5"1)"?&"A($4'/'$5"FHIh"
"
"
""""""""""""""""""""""""""""""""""""""""""""""""""""""""
*,""k')5"Q9)"/)?$5"?)"=FT"'?"/@&>'(&'0"1@95)"A($4'/'$5"A$9("('/Q9)/")0":;&(>)/"j"/)?$5"?@'5/0(9:0'$5"7*!"

?&"A($4'/'$5"FHI")/0"95)"A($4'/'$5"(3>?)%)503)h"
*-".)" /9'4'" 1)/" :$5>3/" A&P3/" 30&50" C&/0'1')9GU" 5$0&%%)50" A$9(" ?)" A)(/$55)?" %31):'5U" ?)" /9'4'" 1)/"

:$5>3/"A&P3/"5$5"A('/"&CC):03/")5"FHI"5)"/@)5"4$'0"Q9)":$%A($%'/h"

aa"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

1.2. Assertions!et!diligences!proposes!en!rponse!aux!risques!identifis!
K?" :$54')50" 1)" A(3:'/)(" ?@'%A$(0&5:)" /'>5'C':&0'4)" 1)/" (3/9?0&0/" 1)" A($:319()/" )5"
%&0'X()" 1)" :$50(L?)" '50)(5)"j" )5" )CC)0U" ?)/" 0)/0/" /92/0&50'C/" /)($50" 1@&90&50" A?9/"
'%A$(0&50/" Q9)" ?)/" (3/9?0&0/" 1)" 0)/0/" 1)" A($:319()/" 5)" A)(%)00($50" A&/" 1)"
:$5:?9()"Q9&50"B"?&"C'&2'?'03"1)/"A($:319()/"1)":$50(L?)"'50)(5)")5"A?&:)h"
!

!
!

Rappel!du!
degr!du!risque!

Risques!identifis!

daudit!
c 7&m0('/)")0":$%A0&2'?'/&0'$5"1)/":;&(>)/"1)"A)(/$55)?"
c H/0'%&0'$5"1)/"1)00)/"/$:'&?)/"YA('%)/U";)9()/"/9AA?3%)50&'()/Z"
V.H`V"

c V4&?9&0'$5" 1)/" A($4'/'$5/" Y;)9()/" /9AA?3%)50&'()/U" :$5>3/"


A&P3/U"FHIU"0&G)/"/9("?)/"/&?&'()/Z"

"
.)" A($>(&%%)" 1)" 0(&4&'?" )5" 49)" 1)" ?&" ()49)" 1)/" A($:319()/" A$9((&'0" ^0()" ?)"
/9'4&50"i"
Cycle!Personnel!"!Revue!des!procdures!!
OUI!
Gestion!des!effectifs"
"
h" ?)/" A)(/$55)/" )%2&9:;3)/" )0" '5/:('0)/" 1&5/" ?@)CC):0'C" &//9%)50" (3)??)%)50" 95)"
&:0'4'03" A($C)//'$55)??)" &9" /)'5" 1)" ?&" /$:'303"d" .)/" A)(/$55)/" ?':)5:'3)/" $9" &P&50"
Q9'003)/"?@)50()A('/)"/$50c)??)/"/$(0')/"1)/")CC):0'C/"d"
h"?)/"():(90)%)50/")0"?':)5:')%)50"1)"A)(/$55)?"/$50c'?/"&//$(0'/"1@95)"&90$('/&0'$5"
&13Q9&0)"d"
h" ?)/" ():(90)%)50/" )0" ?':)5:')%)50/" 1)" A)(/$55)?" /$50c'?/" )CC):093/" &4):" ?&"
:$50('290'$5" 1)" O9('/0)/" /A3:'&?'/3/" Y(31&:0'$5" :$50(&0" 1)" 0(&4&'?U" A($:319()"
?':)5:')%)50U"oZ"d"
"
Gestion!des!variables!de!paie!
h"Q9)?/"/$50"?)/":$50(L?)/"%'/")5"A?&:)"i"
c ")5" 49)" 1)" /@&//9()(" 1)" ?&" Q9&?'03" 1)/" '5C$(%&0'$5/" :$%%95'Q93)/" &9"
/)(4':)"A&')"d"
c ")5"49)"1@&//9()("?&"Q9&?'03")0"?@)G;&9/0'4'03"1)"?&"()%$503)"1)/"4&('&2?)/"1)"
A&')"d"
h" Q9)??)/" /$50" ?)/" '50)(C&:)/" )G'/0&50)/" )50()" ?)" ?$>':')?" 1)" A&')" )0" ?)" /P/0X%)"
:$%A0&2?)"d"
"
Suivi!des!heures!supplmentaires!ralises!
h" ?)/" ;)9()/" /9AA?3%)50&'()/" (3&?'/3)/" /$50c)??)/" 4&?'13)/" A&(" ?)" :;)C" 1)" /)(4':)"
Y:$5/0&0&0'$5"19"/)(4':)"C&'0Z"d"
h" Q9)??)" )/0" ?&" A($:319()" 1)" 0(&5/%'//'$5" 1)/" ;)9()/" /9AA?3%)50&'()/" (3&?'/3)/" &9"
/)(4':)"A&')"d"S&5/"Q9)?"13?&'"d"

NON!

ae"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

Suivi!des!congs!pays!
h" Q9)?/" :$50(L?)/" 1)" /9'4'" 1)/" :$5>3/" A&P3/" /$50" %'/" )5" A?&:)"d" HG'/0)c0c'?" 95)"
A($:319()"1@&90$('/&0'$5"Y('/Q9)"1)"/$?1)"53>&0'C"1)":$5>3/"A&P3/Z"d"=>!le!principal!
risque! rside! dans! le! suivi! des! congs! pays! pris! par! le! personnel! mdecin! ! (quid!
autorisation!?)!"
h"?@'51':&0'$5"19"/$?1)"1)/":$5>3/"A&P3/"/9("?)"29??)0'5"1)"A&')")/0"y)??)":$5C$(%)"B"?&"
(3&?'03"d"
"
Suivi!des!CET!
h":$%%)50"/$50"/9'4'/"?)/"FHI"d"
h" ?&" :$5/0&0&0'$5" 1)" FHI" /@)CC):09)c0c)??)" &A(X/" :$50(L?)" 1)" /$?1)" A$/'0'C" 1)" :$5>3/"
A&P3/"d"
h"Q9)??)")/0"?&"A($:319()"1)"0(&5/C)(0"1)/":$5>3/"A&P3/")5"FHI"Y('/Q9)"1)"1$92?$5Z"d"
"

!
.@&55)G)" !g)" ():)5/)" )0" 134)?$AA)" ?)/" 1'?'>)5:)/" /A3:'C'Q9)/" B" ?@&91'0" 19" :P:?)"
A)(/$55)?h"
"
Section!2! Les!moyens!actifs!
2.1.! Les!immobilisations!:!identification!et!dprciation!!
.)/" H=#" :$%A0&2'?'/)50" ?)/" '%%$2'?'/&0'$5/" 1&5/" ?)/" :$51'0'$5/" 13:('0)/" A&(" ?)/"
'5/0(9:0'$5/" 5r"gacgg,c7*!" 19" !W" O&54')(" *gga" )0" 5r"gacgg-c7*!" 19"
!a"O&54')("*ggah"F)/"'5/0(9:0'$5/"&AA?'Q9)50"?)"(X>?)%)50"5r"*gg,cgW"19":$%'03"1)"
?&"(3>?)%)50&0'$5":$%A0&2?)U"()A('/"&9"=FTh"
"
F$5C$(%3%)50" B" :)/" '5/0(9:0'$5/U" ?)/" H=#" 1$'4)50" :$%A0&2'?'/)(" B" ?)9(" &:0'C" ?)/"
'%%$2'?'/&0'$5/" 90'?'/3)/" A$9(" ?)9(/" &:0'4'03/" )0" 1$50" ?)/" &4&50&>)/" C909(/" $9" ?&"
1'/A$/'0'$5" 1@95" A$0)50')?" 1)" /)(4':)/" &00)519/" A($C'0)($50" B" 1)/" 0')(/" $9" B"
?@30&2?'//)%)50":$5C$(%3%)50"B"/&"%'//'$5"$9"B"/$5"$2O)0h"
"
.)" :$50(L?)" 1)/" 2')5/" )/0" A(3/9%3" ?$(/Q9)" ?@30&2?'//)%)50" &" ?&" %&m0('/)" 1)/"
:$51'0'$5/" 1@90'?'/&0'$5" )0" 1)/" &4&50&>)/" 3:$5$%'Q9)/" )0t$9" 19" A$0)50')?" 1)"
/)(4':)/"?'3/"B":)00)"90'?'/&0'$5h"
"
af"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

H5" :$5/3Q9)5:)U" 1$'0" C'>9()(" B" ?@&:0'C" 19" 2'?&5" 1)/" H=#U" ?@)5/)%2?)" 1)/" 2')5/"
:$50(L?3/U" Q9)??)" Q9)" /$'0" ?)9(" $('>'5)U" 5$0&%%)50" ?)/" 2')5/" A($A()/U" ?)/" ?)>/U" ?)/"
2')5/"()%'/")5"1$0&0'$5U"?)/"2')5/"&CC):03/h".@&55)G)"!!")GA$/)"?)/"A&(0':9?&('03/"1)"
:$%A0&2'?'/&0'$5" 1)/" '%%$2'?'/&0'$5/" )0" 1)" ?)9(/" &%$(0'//)%)50/" A$9(" ?)/" 2')5/"
%'/" B" 1'/A$/'0'$5U" ?)/" 2')5/" ()n9/" )5" &CC):0&0'$5" )0" ?)/" 2')5/" ()n9/" )5" A?)'5)"
A($A('303h""
"
D)%&(Q9)/"i"
!

.)/" '%%$2'?'/&0'$5/" ()n9)/" )5" &CC):0&0'$5" Y:$%A0)" **Z"i" ?@30&2?'//)%)50" Q9'"


?)/"()n$'0"1$'0"?)/"&%$(0'(h"F)/"'%%$2'?'/&0'$5/"/$50"'5/:('0)/"B"/$5"&:0'CU"'?"?)/"
:$50(L?)h"
! .)/" '%%$2'?'/&0'$5/" &CC):03)/" $9" %'/)/" B" 1'/A$/'0'$5" Y:$%A0)" *,Z"i" :)/"
'%%$2'?'/&0'$5/" 1)%)9()50" B"?@&:0'C" 1)" ?@30&2?'//)%)50" Q9'" ?)/" &CC):0)" $9" ?)/"
%)0/" B" 1'/A$/'0'$5" 1@95" 0')(/" Y'?" /@&>'0" 1@95" &%35&>)%)50" B" ?&" (X>?)" 19"
:$50(L?)U"Q9'":$519'0"B")5()>'/0()(":;)N"?@&CC):0&50"?)"1($'0"1)"()0$9(")0":;)N"
?@&CC):0&0&'()"?@'%%$2'?'/&0'$5Zh"

"
! Le!recensement!des!immobilisations!
.&" A($:319()" 1)" ():)5/)%)50" )/0" A('$('0&'()" )0" :$5:)(5)" &9//'" 2')5" ?)/" &:0'C/"
'%%$2'?')(/" Q9)" ?)/" &:0'C/" %$2'?')(/h" .)" :$5/0&0" >353(&?" )/0" Q9)" ?)/" '54)50&'()/"
A;P/'Q9)/"5)"/$50"A&/"/P/03%&0'Q9)%)50"(3&?'/3/"A&("?)/"H=#"YA$9("5)"A&/"1'()"Q9)"
1&5/"1)"(&()/")G:)A0'$5/Zh"S&5/"?)":&/"1)"?)9("(3&?'/&0'$5U"?&"1'CC':9?03"/92/'/0)"?$(/"
19"(&AA($:;)%)50"1)"?@'54)50&'()"A;P/'Q9)"1)"?@30&0"1)"?@&:0'Ch"
=$9(" ?)/" 2')5/" %$2'?')(/U" /)?$5" ?@&%A?)9(" 1)/" 0(&4&9G" B" :$519'()U" ?)" ():$9(/" B"
?@)G0)(5&?'/&0'$5"1)/"0(&4&9G"A$9((&"^0()"95)"/$?90'$5h"
"
H5"A(&0'Q9)U"?&"13%&(:;)"1)"?@'54)50&'()"A;P/'Q9)"1)/"2')5/"1$'0"^0()"('>$9()9/)"i"

eg"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

c ?$(/" 1)" ?&" (3&?'/&0'$5" 1)" ?@'54)50&'()" A;P/'Q9)"i" 13C'5'0'$5" 19" A3('%X0()U"
30'Q9)0&>)"1)"0$9/"?)/"2')5/U")G;&9/0'4'03"1)/"/'0)/"'54)50$('3/"j"
c ?)"(&AA($:;)%)50"19"?'/0'5>"1)"?@'54)50&'()"A;P/'Q9)")0"1)"?@30&0"1)"?@&:0'C"1$'0"
/@)CC):09)(")5"?')5")50()"?)":$%A0&2?)")0"?@$(1$55&0)9("j"
c A($C'0)(" 19" %$%)50" A$9(" )CC):09)(" 95" :$50(L?)" 1)" :$;3()5:)" )5" /@&//9(&50"
Q9)"?@)5/)%2?)"1)/"C'5&5:)%)50/"()?&0'C/"&9G"2')5/"/$'0":$%A0&2'?'/3"&9"A&//'C"
Y/924)50'$5U"1$0&0'$5U"1$5/U"?)>/Z"j"
c )CC):09)("95"0&2?)&9"1)"?&"/'09&0'$5"1)/"2')5/"'%%$2'?'/3/"&4&50")0"&A(X/"?)/"
:$(():0'$5/"&AA$(03)/"B"?&"/9'0)"1)"?@'54)50&'()"A;P/'Q9)"j"
c 4&?'1&0'$5"1)/"3:('09()/":$(():0'4)/"A&("?&"1'():0'$5h"
"
H5":$5:?9/'$5U"/'"?)"2'?&5"5)"()C?X0)"A&/"C'1X?)%)50"?@'%&>)"1)"/$5"A&0('%$'5)U"$9"19"
%$'5/" ?)" 13:('0" '5:$%A?X0)%)50U" :)(0&'5)%)50" Q9)" ?)/" A($:319()/" C'5&5:'X()/" )0"
:$%A0&2?)/"$50"303"B"95"%$%)50"$9"95"&90()"13C&'??&50)/h"
6C'5" 1)" C'&2'?'/)(" ?)9(" A&0('%$'5)U" '?" :$54')51(&" Q9)" ?)/" H=#" /9'4)50" ?&"
%30;$1$?$>')"/9'4&50)"i"
c /@&//9()(" Q9)" ?)/" A($:319()/" )5" 4'>9)9(" '50)(1'/)50" ?&" ()A($19:0'$5" 1)" :)/"
)(()9(/"j"
c :$(('>)("?)/")(()9(/"$9"$%'//'$5/"A&//3)/"j"
c A($:31)("&9"():)5/)%)50"1)/"'%%$2'?'/&0'$5/"j""
c 43('C')(" Q9@'?/" 1'/A$/)50" 1)/" 1$:9%)50/" A(349/" )0" 1)/" A'X:)/" O9/0'C':&0'4)/"
&CC3()50)/"&C'5"1)"O9/0'C')("1)"?&"A($A('303U"19":$50(L?)"Y$9"19"5$5c:$50(L?)ZU"
1)"?@34&?9&0'$5*W"1)/"'%%$2'?'/&0'$5/"j"
c )CC):09)("?)"(&AA($:;)%)50")50()"?@'54)50&'()"A;P/'Q9)")0"?@30&0"1)"?@&:0'C"j"
""""""""""""""""""""""""""""""""""""""""""""""""""""""""
*W"F$50(&'()%)50" &9" /):0)9(" 95'4)(/'0&'()U" $z" ?)" :;$'G" 19" ():$9(/" B" 1)/" 34&?9&0'$5/" YA&(" 8(&5:)"

S$%&'5)"5$0&%%)50Z"&"303"A('4'?3>'3U"?&"ST8K=")0"?&"STM#"()0')55)50"?)"A('5:'A)"19":$R0";'/0$('Q9)"
1&5/"?)"/):0)9(";$/A'0&?')(h"

e!"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

c :$%A0&2'?'/)(" ?)/" 2')5/" 5$94)??)%)50" &:Q9'/"i" )CC):09)(" ?&" 1'/0'5:0'$5"


:;&(>)/t'%%$2'?'/&0'$5/"j"
c :$%A0&2'?'/)("?)/"2')5/"5$94)??)%)50"&00('293/"B"?@30&2?'//)%)50"A92?':"j"
c /9'4()"?)/"%'/)/")5"(3C$(%)"1)"2')5/")0"?)/":)//'$5/h"
"
! Assertions!et!diligences!proposes!en!rponse!aux!!risques!identifis!
!

Rappel!du!
degr!du!risque!

Risques!identifis!

daudit!
c D):)5/)%)50" )0" 4&?$('/&0'$5" 1)/" &:0'C/" Y130)(%'5&0'$5" 1)" ?&"
A($A('303U"19":$50(L?)Z")0"1$:9%)50&0'$5"19":$R0";'/0$('Q9)"
c D&AA($:;)%)50" 1)" ?@'54)50&'()" A;P/'Q9)" &4):" ?&" :$%A0&2'?'03U"
0(&'0)%)50"1)/"(3>9?&('/&0'$5/"
c #9'4'"1)/"/$(0')/")0"1)/"%'/)/")5"(3C$(%)"1)/"'%%$2'?'/&0'$5/"
V.H`V"

c 6AA?':&0'$5"1)"?@&AA($:;)"A&(":$%A$/&50/"
c S30)(%'5&0'$5" 1)/" &%$(0'//)%)50/" )0" (3>9?&('03" 1)" ?)9("
:$%A0&2'?'/&0'$5"
c #9'4'"1)/"A($>(&%%)/"A?9('&559)?/"1)/"'54)/0'//)%)50/"
c S'/0'5:0'$5":;&(>)/t'%%$2'?'/&0'$5/"

"
.)" A($>(&%%)" 1)" 0(&4&'?" )5" 49)" 1)" ?&" ()49)" 1)/" A($:319()/" A$9((&'0" ^0()" ?)"
/9'4&50"i"
Cycle!Immobilisations!"!Revue!des!procdures!!
OUI!
Acquisitions"
"
h" 13:('()"?&" A($:319()" %'/)" )5" A?&:)" A&(" ?@H=#" )0" (3&?'/)(" 95" 0)/0" 1@&:;)%'5)%)50"
Y5$0&%%)50"/3A&(&0'$5":;&(>)/t'%%$2'?'/&0'$5/Z"
h":$50(L?)("?)"()/A):0"1)/"(X>?)/")0"A($:319()/"1@)5>&>)%)50/"?$(/"1)"?&":$%%&51)"
h":$50(L?)("?&"1$:9%)50&0'$5"()?&0'4)"B"?&":$%%&51)"
h"(3:)A0'$5"1)"?@'%%$2'?'/&0'$5"i""
""c"Q9'1"1)"?&"C$(%&?'/&0'$5"19"(&AA($:;)%)50")50()"?&"?'4(&'/$5")0"?&":$%%&51)"d""
""c" :$%%)50" )/0" 4&?$('/3)" ?@'%%$2'?'/&0'$5"d" :$%%)50" )??)" )/0" '1)50'C'3)" Y5rU"
30'Q9)0&>)UoZ"d"
""c"95")5()>'/0()%)50":$%A0&2?)")/0c'?"/P/03%&0'Q9)%)50"$A3(3"d"
""c"Q9'1"19"()/A):0"1)"?@)5()>'/0()%)50"1)/"'%%$2'?'/&0'$5/"A&(":$%A$/&50/"d"

NON!

e*"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

""c":$50(L?)"1)"?&"1$:9%)50&0'$5
h" $(1()" B" A&P)("i" Q9'1" C$(%&?'/&0'$5" 19" /)(4':)" C&'0" )0" ()/A):0" 19" 13?&'" 1)"
%&51&0)%)50"d"
"
Cessions/mises!au!rebut!
.!13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1@&:;)%'5)%)50"
h" )G'/0)c0c'?" 95)" A($:319()" 1)" :$%%95':&0'$5" C$(%&?'/3)" )54)(/" ?)" A)(/$55)?"
:$5:)(53"A&("?)/":)//'$5/t%'/)/"&9"()290Z"d"
h"!)G'/0)c0c'?"95)"A($:319()"C$(%&?'/3)"1@&90$('/&0'$5"1)/":)//'$5/t%'/)/"&9"()290"d"
h" ?&" :$%%95':&0'$5" )54)(/" ?)/" /)(4':)/" C'5&5:')(/" )/0c)??)" /P/03%&0'Q9)"YA'X:)/"
O9/0'C':&0'4)/U"C':;)/"1@'%%$2'?'/&0'$5/oZd"
h"C$(%&?'/&0'$5"1)":)(0'C':&0'$5"19"/)(4':)"C&'0U"/'>5&09()"1)"?@$(1$55&0)9("d"
h"?)"C':;')("1)/"'%%$2'?'/&0'$5/")/0c'?"%'/"B"O$9("/P/03%&0'Q9)%)50"?$(/"1@95)"/$(0')"
1@'%%$2'?'/&0'$5"d"
h"?)"13?&'"1)"0(&5/%'//'$5"19"1$//')("&9":$%A0&2?)"&C'5"Q9@'?"A9'//)"():$94()("?)"A('G"
1)":)//'$5")/0c'?"C&'0"1&5/"?)/"%)'??)9(/"13?&'/"d"
h"/'"?)"2')5"%'/"&9"()290")/0"130(9'0U")G'/0)c0c'?"95"A($:X/"4)(2&?"1@)5?X4)%)50"$9"1)"
1)/0(9:0'$5"d"
"
Gestion!des!amortissements"i"
h" :$%A()51()" )0" 0)/0)(" ?&" >)/0'$5" 1)/" &%$(0'//)%)50/" 1)" ?@H=#" Y)G'/0)5:)" 1@95)"
A$?'0'Q9)"1@&%$(0'//)%)50"dZ"
h")G'/0)c0c'?"1)/":$50(L?)/"A&("/$51&>)/"19"()/A):0"1)"?&"A$?'0'Q9)"1@&%$(0'//)%)50"d"
h" )G'/0)c0c'?" 1)/" :$50(L?)/" 1)" :$;3()5:)" 1)/" &%$(0'//)%)50/" )50()" 1)9G" )G)(:':)/"
/9::)//'C/"d""
h")G'/0)c0c'?"95"(&AA($:;)%)50")50()"?@30&0"1)/"&%$(0'//)%)50/"'//9"19"%$19?)"131'3"
&9G"'%%$2'?'/&0'$5/")0"?)/":$%A0)/"d"
"
Inventaire!
F$5C)("":'c1)//9/"i"():)5/)%)50"1)/"'%%$2'?'/&0'$5/"
"

!
.@&55)G)" !g:" ():)5/)" )0" 134)?$AA)" ?)/" 1'?'>)5:)/" /A3:'C'Q9)/" B" ?@&91'0" 19" :P:?)"
'%%$2'?'/&0'$5/h"
"
2.2.! Les!stocks!
F$50(L?3)"A&("?&"5$(%)"K#6"*U"0(&5/A$/3)"A&("95)"1'():0'4)")9($A3)55)"YQ9'")G:?90"
95)" A&(0')" 19" /):0)9(" A92?':ZU" ?&" :$%A0&2'?'03" %&0'X()*a")/0" '%A$(0&50)" B" 1)9G"
0'0()/h"

""""""""""""""""""""""""""""""""""""""""""""""""""""""""
*a"S3:()0" 19" *f" 13:)%2()" !fW*U" &(0':?)"-,"i" p".)/" :$%A0&2'?'03/" /A3:'&?)/" 1)/" %&0'X()/U" 4&?)9(/" )0"

0'0()/" $50" A$9(" $2O)0" ?&" 1)/:('A0'$5" 1)/" )G'/0&50/" )0" 1)/" %$94)%)50/" :$5:)(5&50"?)/" /0$:x/"
Y%&(:;&51'/)/U" C$9(5'09()/U" )%2&??&>)/" :$%%)(:'&9GU" A($19'0" /)%'c$94(3/U" A($19'0/" C'5'/ZU" ?)/"
%&03(')?/U"oh"q"

e+"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

.&"2&?&5:)"1)/"/0$:x/"A)(%)0"1)":$5/0&0)(":)"Q9'")/0")CC):0'4)%)50")5>&>3"1&5/"?)"
A($:)//9/" 1)" A($19:0'$5" 1)/" /$'5/h" V>&?)%)50U" ?&" 13A(3:'&0'$5" $9" ?&" A)(0)"
1@3?3%)50/" 1)" /0$:x/" YA3()%A0'$5" 1)" %31':&%)50/" A&(" )G)%A?)Z" /)" 0(&19'0"
:$%A0&2?)%)50"A&("95)":;&(>)U"Q9'"4')50"1)"/)"C&'0"1'%'59)("?)"(3/9?0&0"A9'/">()4)("
?&"0(3/$()(')"?$(/"1)"?&"():$5/0'090'$5"19"/0$:xh"
"
H5" :$5:?9/'$5U" 95)" 2$55)" :$%A0&2'?'03" 1)/" /0$:x/" A)(%)0" 1)" ()5C$(:)(" ?)/"
13%&(:;)/" 4'/&50" B" (319'()" ?)/" :;&(>)/" 1@)GA?$'0&0'$5h" .&" 0)59)" 1@95" :$%A0)" 1)"
/0$:x/"A)(%)0"i"
c 1@95)" A&(0U" 1)" 0(&19'()" ?)" A?9/" C'1X?)%)50" A$//'2?)" 95)" A&(0')" 1)" ?@&:0'C" 1)"
?@30&2?'//)%)50"j"
c )0"1@&90()"A&(0U"1@&AA(3;)51)("?)/":;&(>)/"?'3)/"&9"A($:)//9/"1)"A($19:0'$5U"
A9'/Q9)"?)/"%&>&/'5/"1)"/0$:x&>)"/$50"/$94)50"?)"?')9"$z"/$50"()n9/"?)/"&:;&0/"
)0"$z"/$50"(3A&(0'/"?)/"&(0':?)/"B"1)/0'5&0'$5"1)/"/)(4':)/"1)"/$'5/h"
"
=($2?X%)" (3:9(()50" 1&5/" ?)" /):0)9(" A92?':U" ?&" :$%A0&2'?'03" 1)/" /0$:x/" )0"
?@&13Q9&0'$5" 1)" ?&" :$%A0&2'?'03" A&(" (&AA$(0" B" ?&" (3&?'03" :$5/0'09)50" 95)" /$9(:)"
A$0)50')??)" 1@&5$%&?')/h" .)" /P/0X%)" 1@'5C$(%&0'$5" /)" 1$'0" 1@^0()" A)(C$(%&50" )0"
1@'503>()(" ?&" >)/0'$5" 1)/" /0$:x/" &'5/'" Q9)" ?)" /9'4'" 19" :'(:9'0" 19" %31':&%)50h" F)?&"
&AA$(0)(&'0"95":&(&:0X()"/0(9:09(&50")0">&>)"1)"Q9&?'03"&9G"%$94)%)50/"1)"/0$:x/h"
"
! Linventaire!des!stocks!
I$90":$%%)"A$9("?@&:0'C"'%%$2'?'/3"i"
c ?@'54)50&'()"1)"?@&:0'C":'(:9?&50")0")5"A&(0':9?')("1)/"/0$:x/")/0"A('$('0&'()"j!
c ?)":$5/0&0">353(&?")/0"Q9)"?)/"'54)50&'()/"A;P/'Q9)/"5)"/$50"(3&?'/3/"Q9)"1&5/"
1)" (&()/" :&/" A&(" ?)/" H=#U" /@'?/" /$50" (3&?'/3/" ?&" 1'CC':9?03" /92/'/0)" ?$(/" 19"
(&AA($:;)%)50"1)"?@'54)50&'()"A;P/'Q9)"1)"?@30&0"19"/0$:xh!

e,"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

.&"13%&(:;)"1)"?@'54)50&'()"A;P/'Q9)"1)/"/0$:x/")/0"?&(>)%)50"/'%'?&'()"&4):":)??)"
13:('0)" A$9(" ?)/" '%%$2'?'/&0'$5/" )5" /$9/c/):0'$5"*h!" 1)" ?&" A(3/)50)" /):0'$5U" /@'?"
5@)/0"1)"(&O$90)("95":$50(L?)"/9("A'X:)/"1)/"1)(5')(/"%$94)%)50/"1)"?@)G)(:':)"<")0"
1)/" A()%')(/" %$94)%)50/" 1)" ?@)G)(:':)" <|!" &C'5" 1)" /@&//9()(" 19" ()/A):0" 19"
A('5:'A)"1)"/3A&(&0'$5"1)/")G)(:':)/h"
"
! Assertions!et!diligences!proposes!en!rponse!aux!!risques!identifis!
!

Rappel!du!
degr!du!risque!

Risques!identifis!

daudit!
c D):)5/)%)50")0"4&?$('/&0'$5"1)/"&:0'C/"
c D&AA($:;)%)50" 1)" ?@'54)50&'()" A;P/'Q9)" &4):" ?&" :$%A0&2'?'03"
0(&'0)%)50"1)/"(3>9?&('/&0'$5/"
c S30)(%'5&0'$5"1)"?&"A($A('303"1)/"/0$:x/"
7MH<"

c `&?$('/&0'$5" 1)/" /0$:x/" /)?$5" ?&" %30;$1)" 1@34&?9&0'$5" :;$'/')"


YA('5:'A&?)%)50"=H=#""1&5/"?)/"H=#Z"
c V4&?9&0'$5" 1)/" /0$:x/" O9/0'C'3)" Y?)/" A($4'/'$5/" 53:)//&'()/" /$50c
)??)/":$%A0&2'?'/3)/"i"A3()%A0'$5Z"
c D)/A):0"19"A('5:'A)"1)"/3A&(&0'$5"1)/")G)(:':)/"

"
.)" A($>(&%%)" 1)" 0(&4&'?" )5" 49)" 1)" ?&" ()49)" 1)/" A($:319()/" A$9((&'0" ^0()" ?)"
/9'4&50"i"
Cycle!Stocks!"!Revue!des!procdures!!
Entres!en!stocks"
h"13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1@&:;)%'5)%)50"
h"Q9)??)")/0"?@'50)(C&:)")50()"?&"(3:)A0'$5")0"?@)50(3)")5"/0$:x"'5C$(%&0'Q9)"d"
h"?)":&/"3:;3&50U"?@'54)50&'()"A)(%&5)50")/0c'?"/9'4'"(3>9?'X()%)50"d"
"
Sortie!de!stocks!!
h"13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1@&:;)%'5)%)50"
h"?&"A($:319()"1)"1)%&51)")/0c)??)"C$(%&?'/3)"d"
h"Pc0c'?"95"/9'4'"5$%'5&0'C"1)/"/$(0')/"1)"%31':&%)50/"d"
h"0$90)/"?)/"/$(0')/"1)"/0$:x"/$50c)??)/")5()>'/0(3)/"d"
h"?)":&/"3:;3&50U"?@'54)50&'()"A)(%&5)50")/0c'?"/9'4'"(3>9?'X()%)50"d"
"

OUI!
"

NON!

e-"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

Retour!en!stocks!
h"?)/"()0$9(/")5"/0$:x/"/$50c'?/"C$(%&?'/3/"d"
h"?)":&/"3:;3&50U"?@'54)50&'()"A)(%&5)50")/0c'?"/9'4'"(3>9?'X()%)50"d"
"
Inventaire!physique!:!
K54)50&'()/"A;P/'Q9)/"(3>9?')(/")0")G;&9/0'C/"1)/"N$5)/"1)"/0$:x&>)"
"
S)/:('A0'$5"1)"?&"A($:319()"1)"?'%'0&0'$5"1)/"&::X/"&9G"?')9G"1)"/0$:x&>)"
w9)?/"/$50"?)/"/P/0X%)/"%'/")5"A?&:)":$50()"?)"('/Q9)"1)":$9?&>)"d"
F$%%)50"/$50">3(3)/"?)/"1&0)/"1)"A3()%A0'$5"1)/"%31':&%)50/"d"
"
F$5C)("":'c1)//9/"i"'54)50&'()"1)/"/0$:x/"
"

!
.@&55)G)" !g2" ():)5/)" )0" 134)?$AA)" ?)/" 1'?'>)5:)/" /A3:'C'Q9)/" B" ?@&91'0" 19" :P:?)"
/0$:x/h"
"
2.3.! Le!suivi!des!en"cours!clients!
.&"%&O$('03"1)/";LA'0&9G"&1()//)50"?)9(/"C&:09()/"&9G":&'//)/"1@&//9(&5:)"%&?&1')U"
)0"&9G"A&0')50/")0t$9"B"?)9(/"$(>&5'/%)/":$%A?3%)50&'()/"A$9("?)/"A()/0&0'$5/"Q9'"
()/0)50"B"?)9(":;&(>)h"
"
#)?$5" ?&" STM#U" ?)/" A)(0)/" 1)" ():)00)/" ?'3)/" &9G" '5/9CC'/&5:)/" 1)" ?&" :;&m5)" 1)"
C&:09(&0'$5" /)(&')50" 1)" ?@$(1()" 1)" -"" B" !-"u" 19" 291>)0" 1)/" ;LA'0&9Gh" F)(0)/U" ?)/"
5$%2()9/)/" 34$?90'$5/" (3>?)%)50&'()/" )0" 5$0&%%)50" ?&" I*6" %9?0'A?')50" ?)/"
%&5Q9)%)50/" 1&5/" :)00)" :;&m5)U" :)A)51&50" )??)/" (34X?)50" /9(0$90" 1)/" 13C&90/"
1@$(>&5'/&0'$5h"
"
M90()U" ?)/" :$50(&'50)/" '519'0)/" A&(" ?)" /):()0" %31':&? *e U" Q9'" ('/Q9)(&')50" 1)"
:$%A($%)00()"?@$A'5'$5"3%'/"j"95"A($2?X%)"(3:9(()50")/0"?&"C'&2'?'/&0'$5"19"():9)'?"
Y)0t$9" 1)" ?&" /&'/')Z" 1)/" 1$553)/" &1%'5'/0(&0'4)/" ()?&0'4)/" &9" A&0')50h" F)/" 13C&90/"

""""""""""""""""""""""""""""""""""""""""""""""""""""""""
*e"FCh"=&(0')"!"t"F;&A'0()"+"t"#$9/c/):0'$5"*h+"_"655)G)"*"

eW"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

/)(&')50" ?&" :&9/)" 1@)50()" 95" 0')(/" )0" ?&" %$'0'3" 1)/" ()O)0/*fh" F)(0)/U" ?@)50(3)" &9G"
9(>)5:)/" )/0" 95" C&:0)9(" '%A$(0&50" 1)" :$%A?':&0'$5" 19" ():)5/)%)50" 1)" :)/"
1$553)/U":)A)51&50"5$%2()"1)"13C&90/"0($94)50"?)9("$('>'5)"?$(/"1)/":$5/9?0&0'$5/"
)G0)(5)/h"
"
.&"C&:09(&0'$5"'%A&(C&'0)"A$(0)"/$94)50"/9("1)/"/$%%)/"'51'4'19)??)%)50"C&'2?)/U"
%&'/" Q9'" &9" >?$2&?" /$50" /'>5'C':&0'4)/h" F)/" 1)(5'X()/" /$50" ()/A$5/&2?)/" 1)"
?@)//)50')?" 1)/" &1%'//'$5/" )5" 5$5c4&?)9(" Y'5/$?4&2'?'03" $9" 1'/A&('0'$5" 1)/"
132'0)9(/U"3:;):"1)/"1'?'>)5:)/"(3&?'/3)/"A$9(":;)(:;)("?)"132'0)9(Zh"
.@)5/)%2?)" 1)" :)/" 13C&'??&5:)/" :9%9?3" B" 95" 13?&'" 1@3%'//'$5" 1)/" C&:09()/" ?$5>"
&2$90'//)50" '5" C'5)" B" 95" &??$5>)%)50" 19" 13?&'" 1)" ():$94()%)50" 1)/" :(3&5:)/"
Y&9>%)50&0'$5"19"2)/$'5")5"0(3/$()(')"1)"?@30&2?'//)%)50Zh"
"
S@&90()"A&(0U"?)"(&AA($:;)%)50"1)/"A&')%)50/"()n9/"1)"?@&//9(&5:)"%&?&1')")0"1)/"
0'0()/" 3%'/" /$50" 1&5/" ?&" A?9A&(0" 1)/" :&/" A?9/" Q9)" C&/0'1')9GU" :)" Q9'" &2$90'0" B" 95"
>$5C?)%)50"/9A)(C':')?"1)/":$%A0)/"1)"():)00)/"B":?&//)(")0"1)/":(3&5:)/h"
"
H5C'5U"95)"C$(0)"'5/9CC'/&5:)"1)"A($4'/'$55)%)50"1)/"('/Q9)/"1@'((3:$94(&2'?'03")/0"
?&(>)%)50"(3A&519)h"
H5":$5:?9/'$5U"?)/"A($:319()/"C'5&5:'X()/")0":$%A0&2?)/"$50"303"B"95"%$%)50"$9"95"
&90()"13C&'??&50)/h"
"
.@&%3?'$(&0'$5" 1)" ?&" :;&'5)" 1)" C&:09(&0'$5" Y():9)'?" 1)/" 1$553)/" &1%'5'/0(&0'4)/U"
(&::$9(:'//)%)50" 1)/" 13?&'/" 1@3%'//'$5U" )0:hZ" :$9A?3)" B" 95)" '5C$(%&0'/&0'$5" 19"
(&AA($:;)%)50" )50()" ?)/" 0'0()/" 3%'/" )0" ?)/" ()%2$9(/)%)50/" ()n9/" 1)" :&'//)/"
1@&//9(&5:)"%&?&1')"&2$90'(&')50"i"
""""""""""""""""""""""""""""""""""""""""""""""""""""""""
*f"#)?$5"?@'5/A):0'$5">353(&?)"1)/"&CC&'()/"/$:'&?)/h"

ea"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

c 1@95)"A&(0U"B"95)"&%3?'$(&0'$5"1)"?&"0(3/$()(')"j"
c 1@&90()"A&(0U"B"95)"'%&>)"A?9/"C'1X?)"1)/"30&0/"C'5&5:')(/"Y&2/)5:)"1)":$%A0)/"
>$5C?3/"&(0'C':')??)%)50Z"j"
c )0" )5C'5U" B" 95)" ?&(>)" (319:0'$5" 1)/" :(3&5:)/" )5" 5$5c():$94()%)50" 1@$z" 95)"
&%3?'$(&0'$5"19"(3/9?0&0h"
"
! Assertions!et!diligences!proposes!en!rponse!aux!!risques!identifis!
!

Rappel!du!
degr!du!risque!

Risques!identifis!

daudit!
c D):)5/)%)50")0":$1&>)"1)"?@&:0'4'03"
c D3&?'03")0")G;&9/0'4'03"1)/"():)00)/":$%A0&2'?'/3)/"
c D)/A):0"19"A('5:'A)"1)"/3A&(&0'$5"1)/")G)(:':)/"
V.H`V"

c 6AA(3:'&0'$5"1)/"A()/0&0'$5/"1'0""p"B":;)4&?"q"
c D3&?'03"1)/":(3&5:)/"
c s9/0'C':&0'$5"1)/":(3&5:)/"&1%'/)/")5"5$5c4&?)9(")0":$5/0&0&0'$5"
1)"?&"A($4'/'$5"

"
J5")G)%A?)"1)"A($>(&%%)"1)"0(&4&'?"1)"()49)"1)/"A($:319()/"19":P:?)"D):)00)/"y"
F(3&5:)/"1@)GA?$'0&0'$5"i"
Cycle!Recettes!!Crances!dexploitation!Revue!des!procdures!!
OUI!
Gestion!des!pr"admissions!et!admissions i
"
h"13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1@&:;)%'5)%)50"
h"0)/0)("?)/":$50(L?)/":?3/"%'/")5"A?&:)"(ex!:!sassurer!qu!ladmission!dun!patient!les!
contrles! cls! sont! correctement! raliss! et! formaliss!:! identification! du! patient,!
numro!de!scurit!sociale,!carte!de!mutuelle)"
"
Fiabilit!du!codage"i"
h"13:('()"?@$(>&5'/&0'$5"%'/)")5"l94()"1&5/"?@30&2?'//)%)50"
h"(3&?'/)("95")50()0')5"&4):"?)"SK7"
h":$%A()51()")0"&5&?P/)("?)/":$50(L?)/":?3/"(3&?'/3/"A&("?@H=#"i"
- :$50(L?)"1)"?@)G;&9/0'4'03"1)/"A'X:)/"19"1$//')("
- :$50(L?)"1)"?&":$;3()5:)"1)/"/3O$9(/")0"1)/"&:0)/"
- (3&?'/&0'$5")0":$50(L?)"19":$1&>)"
- )G'/0)5:)"1@'50)(4)50'$5/")0"1)":$50(L?)/")G0)(5)/"

NON!

ee"
"

Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

h" )G&%'5)(" ?)/" (3/9?0&0/" 1)/" 1)(5')(/" :$50(L?)/" 1)" ?&" F=67" YA&??'&0'C" &9" /):()0"
%31':&?Z"
h"&AA(3:')("?)"1)>(3"1)"/)5/'2'?'/&0'$5"1)/"%31):'5/"
"
Gestion!de!la!facturation!et!de!la!comptabilisation"i"
h"13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1@&:;)%'5)%)50"
h" 0)/0)(" ?)/" :$50(L?)/" :?3/" %'/" )5" A?&:)U" P" :$%A('/" ?)/" :$50(L?)/" '5C$(%&0'Q9)/" /@'?/"
)G'/0)50" (ex!:!comment!lEPS!sassure"t"il!que!lexhaustivit!des!dossiers!a!t!facture!
au!tiers!payant!?!des!contrles!informatiques!sont"ils!faits!!partir!des!lments!reus!
de!la!CPAM?)"
h" (3&?'/)(" 95" C$:9/" /9(" ?)/" A($:319()/" /A3:'C'Q9)/" 1)" :?L09()U" 5$0&%%)50" /9(" ?)/"
3?3%)50/" 1)" /3A&(&0'$5" 1)/" )G)(:':)/" (ex!:! comment! sont! traits! les! sjours! des!
patients!prsents!au!31!dcembre!(dits!!!cheval!)!?)!
!
Gestion!des!sorties!et!des!encaissements"i"
h"13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1@&:;)%'5)%)50"
h"0)/0)("?)/":$50(L?)/":?3/"%'/")5"A?&:)"(ex!:!comment!les!sorties!sont"elles!suivies!par!
lEPS!?!Quelles!sont!les!procdures!mises!en!place!en!cas!de!retard!de!paiement!ou!de!
non!paiement!?)!
!
Provision!pour!dprciation!des!comptes!clients!
h"Q9)??)")/0"?&"A($:319()"1)"13A(3:'&0'$5"1)/":$%A0)/":?')50/"d"
h" 95" 30&0" 1)/" :(3&5:)/" '%A&P3)/" )/0c'?" 31'03" A3('$1'Q9)%)50" &C'5" 1)" /@&//9()(" 1)"
?@)G;&9/0'4'03"1)/":(3&5:)/"13A(3:'3)/"d"
h"?)"('/Q9)"1)"5$5"():$94()%)50")/0c'?"/9CC'/&%%)50":$94)(0"d"
h":$%%)50"/$50"/9'4')/"?)/":(3&5:)/":?')50/"13A(3:'3)/"d"
h" .$(/Q9)" Q9@95)" :(3&5:)" 13A(3:'3)" )/0" ():$94(3)U" ?&" A($4'/'$5" )/0c)??)" ()A('/)"
/P/03%&0'Q9)%)50"d"
!
Prestations!!cheval!sur!les!deux!exercices!
h" )G'/0)c0c'?" 95)" A($:319()" 1@'1)50'C':&0'$5" 1)/" /3O$9(/" 1)/" A&0')50/" A(3/)50/" &9" +!"
13:)%2()"d""
h" /'" $9'U" Pc&c0c'?" 95" ():)5/)%)50" 1)/" A()/0&0'$5/" (3&?'/3)/" )0" 1)/" %&0'X()/"
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Section!3! La!gestion!des!provisions!
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Partie!2,!chapitre2!:!Zoom!sur!les!cycles!!spcifiques!du!secteur!tudi!

! Assertions!et!diligences!proposes!en!rponse!aux!!risques!identifis!
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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

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!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!Chapitre!

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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

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c ?&"5&09()U"?)":&?)51(')(")0"?@30)519)"1)/"A($:319()/"%'/)/")5"l94()"j"
c ?)/":&(&:03('/0'Q9)/"Q9'"A)(%)00)50"1@'1)50'C')("?)/"3?3%)50/"Q9@'?"&"0)/03/"&C'5"
1)"A(3:'/)("?@30)519)"1)/"A($:319()/"%'/)/")5"A?&:)"j"
c ?)/"A($2?3%&0'Q9)/":$5:)(5&50"?)/"3?3%)50/"/'>5'C':&0'C/"1)/":$%A0)/"Q9'"$50"
303" ()?)43)/" &9" :$9(/" 1)" ?@&91'0" )0" ?)/" :$5:?9/'$5/" 19" :$%%'//&'()" &9G"
:$%A0)/U")0:h"
.&" 1$:9%)50&0'$5" ():9)'??')" A&(" ?)" A($C)//'$55)?" 1$'0" ()51()" /$5" O9>)%)50"
:$%A(3;)5/'2?)")0"A)(0'5)50h".$(/"1)"/&"A('/)"1)":$55&'//&5:)U"?)":$%%'//&'()"&9G"
:$%A0)/"/@&00&:;)"B"()?')("/)/":$5:?9/'$5/"&4):"?)/"'5C$(%&0'$5/U"?)/"0(&4&9G")0"?)/"
&5&?P/)/" Q9@'?" &" %'/" )5" l94()h" .)/" 3?3%)50/" Q9'" :$50('29)50" B" ?&" 2$55)"
:$%A(3;)5/'$5" 1)/" ('/Q9)/" 1@&5$%&?')/" /'>5'C':&0'4)/" /$50" ()?'3/" &9G" 34&?9&0'$5/"
1)/"('/Q9)/h".)"A($C)//'$55)?"A$9((&"5$0&%%)50"90'?'/)("95"(3C3()5:)%)50":($'/3h"
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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

! Le!calendrier!
.@&(0':?)"f"1)"?&"<H="*+g"A(3:'/)"Q9)"?)":$%%'//&'()"&9G":$%A0)/"1$:9%)50)"/)/"
0(&4&9G"&9"C9(")0"B"%)/9()"1)"?)9("(3&?'/&0'$5")0"1&5/"1)/"13?&'/":$%A&0'2?)/"&4):"
?)9("()49)h".@34&?9&0'$5"1)/"('/Q9)/"1@&5$%&?')/"/'>5'C':&0'4)/"1$'0"^0()"30&2?')")5"
?'>5)"&4):"?@$A'5'$5"&9"O$9("1)"?&"/'>5&09()"19"(&AA$(0"/9("?)/":$%A0)/"&559)?/h"
"
6A(X/" ?@3%'//'$5" 1)" /$5" (&AA$(0U" ?@34&?9&0'$5" 1)" /$5" (&AA$(0" 5@)/0" A?9/" %$1'C'3)"
/&9C" /'09&0'$5" A(349)" &9" A&(&>(&A;)"!g" 1)" ?&" A(3/)50)" <H=h" H5" )CC)0U" ?)"
:$%%'//&'()"&9G":$%A0)/"A)90"(3&?'/)("1)/"1'?'>)5:)/")50()"?&"1&0)"1)"/'>5&09()"19"
(&AA$(0" )0" ?&" 1&0)" 1@&AA($2&0'$5" 1)/" :$%A0)/" )5" :&/" 1)" /9(4)5&5:)" 1@95"
3435)%)50" A(3/)50&50" 95" '503(^0" A&(0':9?')(U" A$94&50" 5$0&%%)50" %$1'C')(" /)/"
:$5:?9/'$5/h" .)" 1$//')(" 1)4(&" :$%A()51()" 95)" 1$:9%)50&0'$5" Q9&50" B" :)0"
3435)%)50")0"/)/"'%A&:0/h"
"
1.3.! La!traabilit!des!travaux!de!lauditeur!lgal!
#)?$5" ?@&(0':?)" Dh" e*+c!g" 19" F$1)" 1)" :$%%)(:)U" ?)" :$%%'//&'()" &9G" :$%A0)/"
:$5/0'09)"A$9(":;&Q9)"A)(/$55)"$9")50'03":$50(L?3)"95"1$//')(":$50)5&50"0$9/"?)/"
1$:9%)50/"()n9/"1)":)??)c:'U":)9G"Q9'"/$50"30&2?'/"A&("?9'")0"5$0&%%)50"?)"A?&5"1)"
%'//'$5U" ?)" A($>(&%%)" 1)" 0(&4&'?U" ?&" 1&0)U" ?&" 19(3)U" ?)" ?')9" )0" ?@$2O)0" 1)" /$5"
'50)(4)50'$5U" &'5/'" Q9)" 0$90)/" &90()/" '51':&0'$5/" A)(%)00&50" ?)" :$50(L?)" 9?03(')9("
1)/"0(&4&9G"&::$%A?'/h"
.)"1$//')(")5")/0"?&"A()94)"5$0&%%)50"B"?@3>&(1"1)/"&90$('03/"1$50"?)":$%%'//&'()"
&9G":$%A0)/"13A)51"B"?@3>&(1"1)"?&"O9/0':)U"19"E+FU")0"?)":&/"3:;3&50U"B"?@3>&(1"1)"
?@678h" K?" A)(%)0" &9" :$%%'//&'()" &9G" :$%A0)/" 1)" (3A$51()" ?$(/Q9)" /&"
()/A$5/&2'?'03" )/0" )5>&>3)h" .)" :$%%'//&'()" &9G" :$%A0)/" A(3/)50)" 0($'/" 0PA)/" 1)"
()/A$5/&2'?'03"i" :'4'?)U" A35&?)" )0" 1'/:'A?'5&'()U" A?9/" ?&(>)%)50" 134)?$AA3)/" )5"
&55)G)"!+h"
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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

Section!2! La!finalisation!de!la!mission!de!lauditeur!lgal!
2.1.! Exemple!de!plan!de!synthse!du!commissaire!aux!comptes!
6A(X/" /$5" &91'0" 1)/" :$%A0)/U" ?)" F6F" (31'>)" 95)" 5$0)" 1)" /P50;X/)" ()A()5&50" ?)"
13($9?)%)50"1)"?&"%'//'$5U"?@&AA($:;)"A&("?)/"('/Q9)/U"?)/"1'?'>)5:)/")CC):093)/")5"
?')5" &4):" ?@&AA($:;)" Y?)" /9'4'" 1)" ?&" p"A'/0)" 1@&91'0"qZU" ?)/" A$'50/" 1@&91'0" ()?)43/U" ?&"
:$5:?9/'$5" 1)" ?@&91'0" /9(" ?@$A'5'$5" B" 3%)00()h" F)00)" 1)(5'X()" 1$'0" ^0()" 4'/3)" A&("
?@&//$:'3"/'>5&0&'()h"
HG)%A?)"1)"A?&5"1)"/P50;X/)"19":$%%'//&'()"&9G":$%A0)/"
K"c"

=DV#H<I6IKM<"SH".6"7K##KM<"HI"SH".@H=#"
!h!h" D&AA)?"19"%&51&0"
!h*h" =(3/)50&0'$5"1)"?@H=#"Y&:0'4'03")0"/0(&03>')/Z"
!h+h" =('5:'A&?)/"1$553)/":;'CC(3)/"1)"?@H=#"
!h,h" 8&'0/"%&(Q9&50/"1)"?@)G)(:':)":$50(L?3"

KK"c"

DH`JH"6<6.IKwJH"8K<6.H"

*h!h" D)49)"&5&?P0'Q9)"19"2'?&5"
*h*h" D)49)"&5&?P0'Q9)"19":$%A0)"1)"(3/9?0&0"
*h+h" D)49)"1)/")5>&>)%)50/";$(/"2'?&5""
KKK"c"

SVDMJ.H7H<I"SH".6"7K##KM<"

+h!h" D&AA)?"1)"?&"/0(&03>')"1@&91'0"
" """M(')50&0'$5">353(&?)"1)/":$50(L?)/"Y(&AA)?"1)/"('/Q9)/Z"
" """M2O):0'C/"130&'??3/"1)":$50(L?)"A&(":P:?)"
+h*h" F$%%)50&'()/"/9("?)"13($9?)%)50"1)"?&"%'//'$5"
K`"c"

=MK<I#"S@6JSKI"

,h!h" S)/:('A0'$5"1)/"C&'2?)//)/"/'>5'C':&0'4)/"1&5/"?)"/P/0X%)"1)":$50(L?)"'50)(5)"
,h*h" D&AA)?"19"/)9'?"1)"/'>5'C':&0'$5"
,h+h" #P50;X/)"1)/"&O9/0)%)50/"Y:$(('>3/"t"5$5":$(('>3/Z"
,h,h" #P50;X/)"1)/"():?&//)%)50/"Y&AA$(03/"t"5$5"&AA$(03/Z"
,h-h" F;&5>)%)50/"1)"%30;$1)/"
,hWh" V435)%)50/"A$/0":?L09()"
,hah" =$'50/"B"/9'4()")5"<|!"
`"c"

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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

Wh!h" F)(0'C':&0'$5"1)/":$%A0)/"&559)?/"
Wh*h" s9/0'C':&0'$5"1)/"&AA(3:'&0'$5/"
Wh+h" `3('C':&0'$5/")0"'5C$(%&0'$5/"/A3:'C'Q9)/"

"
2.2.! Les!vrifications!spcifiques!du!commissaire!aux!comptes!
=$9("?@;)9()U"?@$(1$55&0)9(")0"?)":$%A0&2?)"30&2?'//)50":;&:95"()/A):0'4)%)50"95"
(&AA$(0"&559)?"1@&:0'4'03")0"95"(&AA$(0"1)"A(3/)50&0'$5h"F)A)51&50U"95"(&AA$(0"1)"
>)/0'$5" :$%%95" B" ?@$(1$55&0)9(" )0" &9" :$%A0&2?)" /)(&" 13C'5'" A($:;&'5)%)50" A&("
13:()0h"K?")/0"&:09)??)%)50")5":$9(/"1)"4&?'1&0'$5h"
.)":$%%'//&'()"&9G":$%A0)/"1)4(&"&AA(3:')("?&"/'5:3('03")0"?&":$5:$(1&5:)"&4):"?)/"
:$%A0)/"&559)?/"1)/"'5C$(%&0'$5/"1$553)/"1&5/"?)"(&AA$(0"1)">)/0'$5")0"1&5/"?)/"
&90()/"1$:9%)50/"&1()//3/"&9G"%)%2()/"19":$5/)'?"1)"/9(4)'??&5:)h"
"
.&" <H=" f-!g"Travaux!du!commissaire!aux!comptes!relatifs!au!rapport!de!gestion!et!
autres!documents!adresss!aux!membres!de!lorgane!appel!!statuer!sur!les!comptes!
en!application!de!larticle!L.!823"10!du!Code!de!commerce" A(3:'/)" Q9)" /'" :)(0&'5)/"
'5C$(%&0'$5/"5)"/$50"A&/"1'():0)%)50")G0(&'0)/"1)/":$%A0)/"&559)?/"$9"5)"A)94)50"
^0()" (&AA($:;3)/" 1)/" 1$553)/" &P&50" /)(4'" B" ?@30&2?'//)%)50" 1)" :)/" :$%A0)/U" ?)"
:$%%'//&'()"&9G":$%A0)/"5@&"A&/"B"?)"43('C')(h"I$90)C$'/U"/&"?):09()"A)90"()?)4)(U"?)"
:&/"3:;3&50U"?)/"'5C$(%&0'$5/"Q9'"?9'"A&(&'//)50"%&5'C)/0)%)50"'5:$;3()50)/h""
.)/" :$5:?9/'$5/" 1)" :)/" :$50(L?)/" /$50" )GA('%3)/" 1&5/" ?&" 0($'/'X%)" A&(0')" 19"
(&AA$(0U"/$9/"C$(%)U"?)":&/"3:;3&50U"1@$2/)(4&0'$5h"
"
2.3.! Lmission! de! lopinion! du! commissaire! aux! comptes!:! rapport! sur! les!
comptes!annuels!
! La!lettre!daffirmation!
F$5C$(%3%)50"B"?&"<H="-eg"Dclarations!crites!de!la!directionU"?$(/Q9)"0$90)/"/)/"
1'?'>)5:)/" /$50" &::$%A?')/" )0" &4&50" ?&" (31&:0'$5" 1)" /$5" (&AA$(0" /9(" ?)/" :$%A0)/"
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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

&559)?/U" ?@&91'0)9(" $20')50" 95)" ?)00()" 1)" ?&" A&(0" 1)" ?&" 1'():0'$5" 1)" ?@;LA'0&?U" Q9'"
(3:&A'09?)" )0t$9" :$%A?X0)" A&(" 3:('0U" B" ?&" C'5" 1)/" 0(&4&9G" :)(0&'5)/" '5C$(%&0'$5/"
1$553)/"A&(":)??)c:'"&9":$9(/"1)"?&"%'//'$5h""
F)00)" ?)00()U" &AA)?3)" ?)00()" 1@&CC'(%&0'$5U" ()A()51U" )5" &55)G)U" )50()" &90()/U" ?)" :&/"
3:;3&50U"?@30&0"1)/"&5$%&?')/"()?)43)/"5$5":$(('>3)/"&P&50"95"'%A&:0"/9("?)"(3/9?0&0"
)0t$9"?&"A(3/)50&0'$5"1)/":$%A0)/"&559)?/")0t$9"&55)G)"1)"?@)G)(:':)":?$/h"K?")/0"B"
5$0)(" Q9)" :)/" &5$%&?')/U" '//9)/" 1)" ?@&91'0" 19" :)(0'C':&0)9(U" ()/0)50" /)9?)/" $9"
:9%9?3)/"'5C3(')9()/"&9"/)9'?"1)"/'>5'C':&0'$5"130)(%'53"A&("?)"A($C)//'$55)?h"
"
! Le!rapport!sur!les!comptes!annuels!
69" 0)(%)" 1)" ?@&91'0U" ?)" :$%%'//&'()" &9G" :$%A0)/" 3%)0" 95)" &AA(3:'&0'$5" /9(" ?&"
/'5:3('03" $9" 5$5" 1)/" :$%A0)/h" F)00)" &AA(3:'&0'$5" )/0" C$513)" /9(" ?)" 4$?9%)"
1@&5$%&?')/" :$%A0&2?)/" :$5/0&03)/" $9" /9AA$/3)/" YA&(" )G)%A?)" ?$(/Q9@'?" P" &"
'%A$//'2'?'03" 1)" ()0(&:)(" ?)/" $A3(&0'$5/" A&//3)/" /9(" ?)" :$%A0)ZU" )0" ?)" 1)>(3" 1)"
A(34)50'$5"1)":)/"&5$%&?')/"13A?$P3"A&("?@)50'03h"
SX/"?$(/U"?@$A'5'$5"A)90"^0()"1)"0($'/"0PA)/"i"
c 95)":)(0'C':&0'$5"A9()")0"/'%A?)U"/&5/"(3/)(4)"/9("?&"/'5:3('03"1)/":$%A0)/"j"
c 95)" :)(0'C':&0'$5" &4):" (3/)(4)/" A$9(" ?'%'0&0'$5" $9" A$9(" 13/&::$(1U" Q9@'?"
:$54')51(&"1)":$(('>)("&9":$9(/"1)/")G)(:':)/"/9'4&50/"j"
c 95" ()C9/" 1)" :)(0'C')(" YA$9(" ?'%'0&0'$5" )0t$9" A$9(" 13/&::$(1" )0t$9" A$9("
'5:)(0'091)/"%9?0'A?)/Zh"
"
K?":$54')50"1)"(&AA)?)("Q9)"?@'%A&:0"1)"?&":)(0'C':&0'$5"5@)/0"A&/"5)90()")5"0)(%)/"
1@'%&>)")0"1)"()%$503)")0"A)90"&4$'("1)/":$5/3Q9)5:)/"53C&/0)/"/9("?)/"()?&0'$5/"
1)" ?@)50'03" &4):" /)/" 1'CC3()50/" A&(0)5&'()/" Y2&5Q9)/U" $(>&5'/%)/" &AA$(0&50" 1)/"
/924)50'$5/U"%3:X5)/oZh"
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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

]"5$0)("3>&?)%)50"Q9)"?)"A()%')("(&AA$(0"1)":)(0'C':&0'$5"1)/"30&0/"C'5&5:')(/"1)/"
H=#" :$%A()51(&" ?&" %)50'$5" /9'4&50)U" /$9/" ?@'50($19:0'$5"i" p"<$9/" 4$9/" A(3:'/$5/"
Q9)" 4$0()" 30&2?'//)%)50" 5@30&50" A&/" 0)59" A(3:31)%%)50" 1)" 13/'>5)(" 95"
:$%%'//&'()"&9G":$%A0)/U"?)/":$%A0)/"1)"?@)G)(:':)"A(3:31)50"5@$50"A&/"C&'0"?@$2O)0"
1@95)":)(0'C':&0'$5h"q"
"
Section!3! Les!retours!dexprience!dautres!tablissements!publics!soumis!
rcemment!!la!certification!
3.1.! Les! tablissements! publics! ! caractre! scientifique,! culturel! et!
professionnel!!
.&" ?$'" 19" !g" &$R0" *gga" ()?&0'4)" &9G" ?'2)(03/" )0" ()/A$5/&2'?'03/" 1)/" 95'4)(/'03/"
1'/A$/)" Q9)" ?)/" :$%A0)/" 1)/" 95'4)(/'03/" 1$'4)50" C&'()" ?@$2O)0" 1@95)" :)(0'C':&0'$5"
&559)??)" A&(" 95" :$%%'//&'()" &9G" :$%A0)/h" #9(" ?)/" e+" 95'4)(/'03/" C(&5n&'/)/U" !e"
A()%'X()/" $50" &::313" &9G" ()/A$5/&2'?'03/" )0" :$%A30)5:)/" 3?&(>')/"?)" !)(" O&54')("
*ggfU"++"$50"/9'4'")5"*g!g")0"*,"95'4)(/'03/")5"*g!!"j"?&"?$'"A(34$P&50"Q9)"0$90)/"
?)/"95'4)(/'03/"C(&5n&'/)/"/)($50"&90$5$%)/"B"?@;$('N$5"*g!*h"
.&" A()%'X()" &553)" 1)" :)(0'C':&0'$5" 1)/" H=#F=" /@)/0" /$?13)" A&(" 95)" $A'5'$5" 1)/"
:$%%'//&'()/"&9G":$%A0)/"&4):"1)/"(3/)(4)/"$9"95"()C9/"1)":)(0'C')("A$9(":)(0&'5/"
30&2?'//)%)50/h"
.)/"A('5:'A&?)/"(3/)(4)/"/$50"?)/"/9'4&50)/"i"
c /9(" ?)" A&0('%$'5)"i" &2/)5:)" 1@'503>(&0'$5" 19" A&0('%$'5)" '%%$2'?')(" %'/" B"
1'/A$/'0'$5" 1)" ?@30&2?'//)%)50U" ;PA$0;X/)/" 1)" 4&?$('/&0'$5" 5$5" A(3:'/3)/U"
&%$(0'//)%)50/" :$5/0&03/" '5/9CC'/&50/U" &2/)5:)" 1@'54)50&'()" A;P/'Q9)U"
'5/9CC'/&5:)"1)":$50(L?)"'50)(5)o"
c /9("?)"A)(/$55)?"i"5$5c:$%A0&2'?'/&0'$5"1)/":;&(>)/"B"A&P)("1)/"1($'0/"&:Q9'/"
A&(" ?)/" :$50(&:09)?/" ()?&0'C/" &9G" :$5>3/" 5$5" A('/" )0" FHIU" 13C&90" 1)"
:$%A0&2'?'/&0'$5"1)/"A&')%)50/"1)":$0'/&0'$5/"/$:'&?)/"j"

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Partie!2,!chapitre!3!:!Du!dossier!de!travail!du!commissaire!aux!comptes!!lmission!de!son!opinion!

c &90()/" (3/)(4)/"i" :3/9()" 5$5" C'&2'?'/3)U" :$%A0)" 1@&00)50)" 5$5" 1$:9%)503U"


A($4'/'$5/" A$9(" ('/Q9)/" )0" :;&(>)/" 5$5" O9/0'C'3)/U" (3/)(4)" p"0):;5'Q9)"q"
()?&0'4)" &9" 0(&'0)%)50" ()0)59" A$9(" ?&" :$%A0&2'?'/&0'$5" 1)/" &O9/0)%)50/" &9"
+!"13:)%2()"*ggf"j"1&5/"?)":&/"1)/":$(():0'$5/"1@)(()9(U"?)/"&O9/0)%)50/"$50"
303":$%A0&2'?'/3/")5":&A'0&9G"A($A()/")0"5$5")5"(3/9?0&0h"
"
S)/" $2/)(4&0'$5/" /$50" 3>&?)%)50" A(3/)50)/" 1&5/" ?)" A()%')(" (&AA$(0U" )??)/"
:$5:)(5)50"i"
c ?)/"%$1&?'03/"1@&CC):0&0'$5"1)/"/924)50'$5/"j"
c 95)"'5:)(0'091)"/9("?)/"?'0'>)/")5":$9(/h"
"
w9)?Q9)/" 3?3%)50/" 1)" (3A$5/)/" A)94)50" ^0()" &AA$(03/" Q9&50" B" ?&" 5&09()" 1)/"
$A'5'$5/"3%'/)/"i"
c ?)/"13/'>5&0'$5/"1)/":$%%'//&'()/"&9G":$%A0)/"$50"303"0($A"0&(1'4)/"i")50()"
$:0$2()" )0" 13:)%2()" *ggf" YA$9(" 95" A()%')(" )G)(:':)" B" :$50(L?)(" &9"
+!t!*t*ggfZ"j"
c 95)"A(3A&(&0'$5";303($>X5)"1)/"95'4)(/'03/U"/$94)50"'%A(3:'/)"j"
c 1)/"()//$9(:)/"131'3)/"B"?&"A(3A&(&0'$5"1)"?&":)(0'C':&0'$5"0($A"?'%'03)/"j"
c 95)"A(31$%'5&5:)"0($A"C(3Q9)50)"1)"(X>?)/")0"A(&0'Q9)/"291>30&'()/"j"
c ?)"A&0('%$'5)"'%%$2'?')(U"%$2'?')("i"A($2?X%)"1)"():)5/)%)50"j"
c ?)"A('5:'A)"1)"/3A&(&0'$5"1)/")G)(:':)/"j"
c 95)" &2/)5:)" 1)" 1$:9%)50&0'$5" A)(0'5)50)U" 95)" '5C$(%&0'$5" C'5&5:'X()"
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Jusqu'au!28!fvrier!N+1
Ajustements entre!ordonnnateur!et!comptable
15!fvrier!N+1!:!production!des!tats!financiers!provisoirs!qui!
sont!remis!au!certificateur
28!fvrier!N+1!:!tats!financiers!valids

Jusqu'au!15 avril!N+1
Ajustements!suite!aux!observations!du!certificateur
Les!!ventuels!ajustements!!l'initiative!de!l'ordonnateur!et!du!
comptable!doivent!tre!signals!et!approuvs!par!le!
certificateur

Du!15!au!20!avril N+1
Pr"arrt
Runion!de!synthse!entre!le!certificateur!et!le!directeur!et!le!
comptable
Dernires!corrections!de!l'ordonnateur!et!du!comptable!suite!!
la!prcdente!runion
L'ordonnateur!signe!le!compte!quasi"dfinitif

Si!refus!de!visa!du!TPG,!retour!au!
comptable (qui!saisit!
ventuellementle!directeur)!et!
nouvelle!saisine!du!TPG

Le certificateur!fera!des!
diligences!pour!jusitfier!les!
ventuelles!critures!de!
correction

Du!20 au!25!avril!N+1
Le!comptable!dite!le!compte!dfinitf!et!le!tansmet!au!!TPG
Retour!du!compte!vis!par!le!TPG!au!comptable!qui!le!signe!et!
le!prsente!au!comptable
Le!directeur!informe!le!certificateur!que!le!compte!est!sign!et!
arrte!le!compte

Du!25 avril!!dbut!mai!N+1
Du!20!au!25!avril!N+1!
Le!!certificateur!re"vrifie!le!compte!dfinitf!et!remet!son!
Le!comptable!dite!le!compte!dfinitf!et!le!tansmet!au!!TPG
rapport!dfinitf!au!directeur
Retour!du!compte!vis!par!le!TPG!au!comptable!qui!le!signe!et!le!prse
Le!directeur!informe!le!certificateur!que!le!compte!est!sign!et!arrte!l
dbut!mai!N+1
Le!directeur!transmet!le!compte!financier!avec!le!rapport!du!
certificateur!au!conseil!de!surveillance

Fin!mai!au!plus!tard
Le!conseil de!surveillance dlibre!sur!le!compte!financier et!
l'affectation!des!rsultats!!(art.!L.6143"1,!R.!6145"46!CSP),!
aprs!avoir!entendu!le!rapport!du!certificateur
TPG!:!Trsorier!"!Payeur!Gnral

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Assertions
!NEP!500

Critres!de!
comptabilit!
publique

RALITE

RALITE

EXHAUSTIVIT

EXHAUSTIVIT

MESURE

EXACTITUDE

Description

Les!oprations!et!vnements!qui!ont!t!enregistrs!
se!sont!produits!et!se!rapportent!!l'entit
Ce!critre!implique!de!s'assurer!que!les!
droits!et!obligations!de!l'entit!figurent!
Toutes!les!oprations!et!tous!les!vnements!qui!
tous!en!comptabilit,!et!tout!
auraient!d!tre!enregistrs!sont!enregistrs
particulirement!en!matire!de!
constatation!des!recettes
Applicable!surtout!en!matire!
Les!montants!et!autres!donnes!relatifs!aux!oprations! d'immobilisations!et!de!stocks,!ce!critre!
a!un!rapport!direct!avec!les!calculs!de!
et!vnements!ont!t!correctement!enregistrs
liquidation

SPARATION!DES! RATTACHEMENT! Les!oprations!et!les!vnements!ont!t!enregistrs!


EXERCICES
AU!BON!EXERCICE dans!la!bonne!priode

CLASSIFICATION

IMPUTATION

EXISTENCE

DROITS!ET!
OBLIGATIONS

RGULARIT

VALUATION!ET!
IMPUTATION
PRSENTATION!ET!
INTELLIGIBILIT
MESURE!ET!
VALUATION

Application!!la!fois!quotidienne,!pour!
connatre!la!situation!de!trsorerie!ou!
pour!matriser!des!dlais!de!paiement,!et!
en!fin!d'exercice,!notamment!pour!le!
rattachement!des!produits!et!charges

Les!oprations!et!les!vnements!ont!t!enregistrs!
dans!les!comptes!adquats
Conformit!aux!lois!et!rglements!en!vigueur!des!
oprations!financires!conduisant!!des!
enregistrements!comptables
Les!lments!d'actifs!et!de!passif,!les!engagements!
ainsi!que!les!charges!et!des!produits!en!comptabilit,!
existent!rellement!et!sont!bien!rattachs!!l'entit
Tous!les!lments!enregistrs!en!comptabilit!sont!
correctement!justifis!par!une!pice

SINCRIT

Observations

Il!s'agit!essentiellement!de!la!validation!
des!droits!et!obligations!de!
l'tablissement
Toute!opration!comptable!doit!
s'appuyer!sur!une!pice!probante!:!ce!
point!rejoint!la!problmatique!de!la!piste!
d'audit

Cette!problmatique!trouve!toute!sa!
Application!sincre!des!rgles!afin!de!traduire!la!
porte!dans!le!cadre!de!la!comptabilit!
connaissance!que!les!responsables!de!l'tablissement!
d'exercice!en!particulier!!travers!des!
des!comptes!ont!de!la!ralit!et!de!l'importance!
critures!de!provision!et!des!
relative!des!lments!comptabiliss
engagements!hors!bilan

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Entit

Entit

oui

oui

oui

ELEVE

ELEVE

ELEVE

Description du
risque

Assertion
(ISA 500)

ELEVE

- Rattachement
des recettes au
bon exercice
- Ralit des
crances
-Valorisation des
prestations de
service
- Dtermination
des dprciations
des crances
- ralit et
exhaustivit des
recettes

- Exhaustivit
- Imputation
- Ralit
- Sparation
des exercices

ELEVE

-Recensement et
valorisation des
actifs (cot
historique)
- Rapprochement
avec la
comptabilit
-Exhaustivit
- Application de
- Evaluation
l'approche par
-Existence
composant
- Dtermination
des
amortissements et
dprciations
-Distinction
charges immobilisations

- Recensement et
valorisation des
actifs
- Rapprochement
MOYEN MOYEN MOYEN
avec la
comptabilit
- Dtermination
des dprciations

ELEVE

ELEVE

ELEVE

Calendrier (ISA 330)

Charges &
dettes de
personnel

- Ralisation d'un
iventaire
physique

Entit

ELEVE

Expertise spcifique requise

Stocks

- Ralisation d'un
tat des
immobilisations
- Ralisation d'un
inventaire
physique des
immobilisations

oui

Tests substantifs

Actifs
immobilis

Entit

Etendue des
diligences
requises

Recettes et
crances
d'exploitation

Confiance
accorde au
contrle
interne

Degr de
matrialit

Niveau de risque
d'audit

Contrles
effectus par
l'entit

Niveau
auquel le
risque est
contrl

oui

oui

- Test de cut off


- Test de ralit

non

Intrim &
Final

oui

- Revue
analytique
- Test sur
dotations aux
amortissements
- Test sur
acquisitions
- Contrle
sparations
charges /
immobilisations

non

oui

- Revue
analytique
- Test sur les
moivements de
l'exerice
- Participation
l'inventaire
physique

non

oui

- Revue
analytique de la
masse salariale
-Test sur le taux
de charges
-Test sur les
dettes de
personnel (et les
estimations)
- Analyse des
mouvements de
personnel

non

Nature des
diligences
(ISA 330 10)

Evaluation du risque global

Cycles

Tests de
procdures

Diligences d'audit rpondant aux risques d'anomalies


Environnement de contrle

- Exhaustivit
- Evaluation
- Existence

-Matrise et
comptabilisation
des charges de
personnel
- Exhaustivit
- Estimation des
- Evaluation
dettes sociales
(primes, heures
supplmentaires
&
complmentaires)

oui

oui

oui

Nature et
tendue des
diligences (ISA
330 18)

Intrim &
Final

Intrim &
Final

Intrim &
Final

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Provisions
pour risques
et charges

Dpenses /
Dettes
d'exploitation

Systme
N/A
d'information

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Entit

Entit

Entit

N/A

oui

oui

N/A

non

non

Final

non

Final

ELEVE

- Exhaustivit des
provisions pour R
&C
- Ralit des
provisions
- Exhaustivit
inscrites au passif
- Ralit
- Documentation
-Existence
de la ralit de la
provision
- Evaluation des
provisions pour R
&C

non

oui

- Revue
analytique
- Test de ralit
sur les provisions
- Contrle des
mouvements des
provisions

- Exhaustivit des
- Exhaustivit
dettes
- Imputation
fournisseurs et
MOYEN MOYEN MOYEN
- Ralit
correcte
- Sparation
sparation des
des exercices
exercices

non

oui

- Revue
analytique
- Test de cut off
- Test de ralit

non

Final

non

- Ralisation
d'une
cartographie des
systme
d'information
- Mise en place
d'une revue
limite des
systmes
d'information

oui

Intrim
exercice N+1

ELEVE

ELEVE

ELEVE

ELEVE

ELEVE

N/A

N/A

Assertion
(ISA 500)

- Ralit
- Imputation

Tests de
procdures

ELEVE

- Modalits
d'affectation et de
comptabilisation
des subventions
- Ralit des
subventions
inscrites et
modalits de
dtermination des
subventions
vires au rsultat
- Suivi des
programmes
pluriannuels
d'investissement

Degr de
matrialit

Description du
risque

Confiance
accorde au
contrle
interne

oui

Calendrier (ISA 330)

Flchage et suivi
des subventions
d'investissement
dans le logiciel
des
immobilisations

- Rapprochement
du poste 777 avec
les mouvements
des subventions
d'investissements
- Contrle des
mouvements des
capitaux propres
- Test ralit sur
les subventions
d'investissements
- test sur la ralit
des provisions
rglementes

Etendue des
diligences
requises

Capitaux
propres &
Subventions

Nature et
tendue des
diligences (ISA
330 18)

Tests substantifs

Niveau de risque
d'audit

Contrles
effectus par
l'entit

Niveau
auquel le
risque est
contrl

Nature des
diligences
(ISA 330 10)

Evaluation du risque global

Cycles

Expertise spcifique requise

Diligences d'audit rpondant aux risques d'anomalies


Environnement de contrle

non

-Centralisation
des connes
- Intgrit des
systmes
- Exhaustivit
oui
d'information
- Exhausitivit des - Imputation (N+1)
flux
- Continuit de
service des
systmes

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Les!contraintes!induites!par!le!secret!mdical!sont!difficilement!contournables!quant!!
la! ralit! des! recettes! reconnues! =>! les! premires! certifications! des! EPS! apporteront!
des!lments!de!rponse!sur!limpact!de!ce!dernier!sur!lopinion!mise.!Cependant,!en!
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S)>(3"19"('/Q9)"1@&91'0"i"7MH<"

Revue!des!procdures!!
Procdure!achats"i"
h"13:('()"?&"A($:319()"%'/)")5"A?&:)"A&("?@H=#")0"(3&?'/)("95"0)/0"1)":;)%'5)%)50""
h" 0)/0)(" ?)/" :$50(L?)/" :?3/" %'/" )5" A?&:)U" P" :$%A('/" ?)/" :$50(L?)/" '5C$(%&0'Q9)/" /@'?/"
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Budgets"i"
h" &5&?P/)" 1)" ?&" A($:319()" 1@'%A90&0'$5" )50()" ?)" 291>)0" A('5:'A&?" )0" ?)/" 291>)0/"
&55)G)/""point!de!vigilance!sur!les!budgets!limitatifs"
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Rglements"i"
h" :$50(L?)" 1)" ?@&AA?':&0'$5" 1)" ?&" A($:319()" 1@)5>&>)%)50" 1)" 13A)5/)/U" )0" 1)"
4&?'1&0'$5"19"/)(4':)"C&'0"
h"0(&'0)%)50"(&A'1)"1)/"13A)5/)/""
h"()49)"C$(%&?'/3)"1)/"A'X:)/"O9/0'C':&0'4)/")0"1)/":$50(L?)/")CC):093/"
h"4'/&"1)"?@)5()>'/0()%)50")0"1)"?@'%A90&0'$5":$%A0&2?)"
Cohrence!et!principes!comptables!
D)49)"&5&?P0'Q9)")0":$%A&(&'/$5/"A&("(&AA$(0"B"?@)G)(:':)"A(3:31)50")0"&9"291>)0"
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HG&%)5" 1)" ?@'%A90&0'$5" )50()" ?)" 291>)0" A('5:'A&?" )0" ?)/" 291>)0/" &55)G)/"
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:;&(>)/t'%%$2'?'/&0'$5/"
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D):)5/)%)50"1)/")5>&>)%)50/"1)"13A)5/)/"&4&50"$(1$55&5:)%)50"
Exhaustivit!des!enregistrements!
F$50(L?)"1)"?&":$%A0&2'?'/&0'$5"1)/":;&(>)/")5"?')5"&4):"?)/"():)00)/"&CC):03)/"
Rgularit!des!enregistrements!
I)/0/" /9(" A'X:)/" O9/0'C':&0'4)/"i" (&AA($:;)%)50" &4):" ?)/" :$50(&0/U" ?)/" C&:09()/U" ?)/"
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:$%A0)/"5)":$50')55)50"A&/"1@3?3%)50/"B"'%%$2'?'/)("
Existence!des!soldes!
F$5C'(%&0'$5/"1'():0)/"1)/"/$?1)/")0t$9":$50(L?)/":$%A)5/&0$'()/
Rattachement!des!oprations!
F$50(L?)"19"(&00&:;)%)50"&9"2$5")G)(:':)"1)/"1)(5'X()/"C&:09()/"1)"?@)G)(:':)")0"1)/"
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:$%A0)"()A$(0"1)":;&(>)/"
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VISA! REF!
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PERSONNEL!""
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Cohrence!et!principes!comptables!
D)49)"&5&?P0'Q9)")0":$%A&(&'/$5/"A&("(&AA$(0"B"?@)G)(:':)"A(3:31)50")0"&9"291>)0"
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HG&%)5"1)/"A('5:'A)/")0"%$1&?'03/":$%A0&2?)/"()0)59/U"5$0&%%)50")5"%&0'X()"1)"i"
"h:$5>3/"A&P3/"
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Focus!:!!
.!la!charge!relative!aux!indemnits!de!dpart!!la!retraite!des!fonctionnaires!nest!pas!
!tre!supporte!par!les!tablissements!publics!
.!!les!congs!pays!acquis!au!cours!dune!anne!civile!doivent!tre!pris!sur!cette!mme!
anne!civile.!A!dfaut,!les!congs!non!pris!sont!dfinitivement!perdus,!sauf!autorisation!
exceptionnelle! du! chef! de! service! (article! 5! Dcret! n! 84"972! du! 26/10/1984).! Cette!
rgle! conduit! ! ne! pas! avoir! ! provisionner! de! droits! ! congs! pays! sauf! sur! le!
personnel!de!droit!priv!et!sur!les!contractuels!de!droit!public.!
Exhaustivit!des!enregistrements!
F$50(L?)"19"A&')%)50")0"1)"?&":$%A0&2'?'03"1)"?@)G;&9/0'4'03"1)/"A($4'/'$5/"?'3)/"&9"
A)(/$55)?"YA('%)/U"&90()/">(&0'C':&0'$5/U";)9()/":$%A?3%)50&'()/U")0:hZ"
Rgularit!des!enregistrements!
D&AA($:;)%)50"1)/":$%A0)/"1)"A)(/$55)?/U"1)"?&"S6S#U"19"?'4()"1)"A&')"
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I)/0/"/9("?@30&2?'//)%)50"1)/"A&')/"i"
h":$50(L?)"A$9("Q9)?Q9)/"A)(/$55)/"19"5$%2()"1)"29??)0'5/"1)"A&')"3%'/"A&("&5"
h"(&AA($:;)%)50"A$9(":)/"A)(/$55)/"19"0$0&?")5"2(90"1)/"1$9N)"29??)0'5/"1)"/&?&'()/"
&4):"?)"%$50&50"13:?&(3"/9("?&"S6S#"
h":$50(L?)"A&("/$51&>)"1)/"2&/)/"13:?&(3)/")0"1)/":$0'/&0'$5/"A('/)/")5":;&(>)"
h" (&AA($:;)%)50" 1)/" :;&(>)/" /$:'&?)/" :$%A0&2'?'/3)/" &4):" ?)/" :;&(>)/"
:$(()/A$51&50)/"
h":$50(L?)"19":&?:9?"1)/"%$50&50/"A($4'/'$553/"&9"0'0()"1)"?&"(3%953(&0'$5"4&('&2?)"
1)/"/&?&('3/"
"
F&1(&>)"1)"?&"A($4'/'$5"A$9(":$5>3/"A&P3/"&4):"?@30&0"1)"130&'?"19":&?:9?""
Existence!des!soldes!!
F$50(L?)"1)"?&"O9/0'C':&0'$5"1)/"/$?1)/"19"2'?&5"Y13:?&(&0'$5/"/$:'&?)U"(3%953(&0'$5/"
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F'(:9?&('/&0'$5" 1)/" $(>&5'/%)/" /$:'&9G" $9" $20)50'$5" 1@&00)/0&0'$5/" 1@$(>&5'/%)/"
/$:'&9G"$9"1)"/'09&0'$5"1)/"13:?&(&0'$5/"C'/:&?)/")0"/$:'&?)/"1)"?@30&2?'//)%)50"
Information!et!prsentation!
K5C$(%&0'$5/" 1$553)/" )5" &55)G)" Q9&50" B" ?&" 4)50'?&0'$5" A&(" :&03>$(')/" 1)/" )CC):0'C/"
/)?$5"?&"(3A&(0'0'$5"
K51)%5'03" 1)" 13A&(0" )5" ()0(&'0)"i" )GA?':&0'$5" /9(" ?&" 5$5" A('/)" )5" :;&(>)" A&("
?@30&2?'//)%)50"

VISA! REF!
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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

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CAPITAUX!PROPRES!"!SUBVENTIONS!!
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Cohrence!et!principes!comptables!
65&?P/)"1)"?&"4&('&0'$5"1)/"A$/0)/"A&("(&AA$(0"B"?@)G)(:':)"A(3:31)50"
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Rgularit!des!enregistrements!
F$50(L?)" 1)" ?@&CC):0&0'$5" 19" (3/9?0&0" 1)" ?@)G)(:':)" A(3:31)50" )5" :$5C$(%'03" &4):" ?&"
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Compte!report!!nouveau!:!
h"O9/0'C':&0'$5"1)/"%$94)%)50/")5()>'/0(3/"1&5/"?)":$%A0)"()A$(0"B"5$94)&9"
h"&//9(&5:)"Q9)"?)":$%A0)"()A$(0"B"5$94)&9"5)":$%A()51"A&/"1)/"3:('09()/"()?&0'4)/"
B"1)/":$(():0'$5/"1@)(()9(/"$9"1)":;&5>)%)50"1@)/0'%&0'$5"Q9'"1)4(&')50"C'>9()("&9"
(3/9?0&0"1)"?@)G)(:':)h".)":&/"3:;3&50U"&1&A0)("?@$A'5'$5"3%'/h"
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Subventions!dinvestissement"i"
h"$20)50'$5"1)/"1$:9%)50/"O9/0'C':&0'C/"1)/"5$94)??)/"/924)50'$5/"1@'54)/0'//)%)50"
h":$(():0)"1'/0'5:0'$5"/924)50'$5"'54)/0'//)%)50t/924)50'$5"1@)GA?$'0&0'$5"
h":$50(L?)"1)/":$51'0'$5/"1@$:0($'")0"43('C':&0'$5"1)"?)9("(3&?'/&0'$5"
h"43('C':&0'$5"1)/"(X>?)/"1)":$%A0&2'?'03"i"
- ?$(/"1)"?@$:0($'"1)"?&"/924)50'$5"
- ?$(/"1)"?@)5:&'//)%)50"1)"?&"/924)50'$5"
- ?$(/"1)"?&"(3'503>(&0'$5"&9":$%A0)"1)"(3/9?0&0"1)"?&"/924)50'$5"Y90'?'/&0'$5"
19" :$%A0)" aaa" A$9(" ?&" A&(0')" &%$(0')" /9(" ?@)G)(:':)" )5" A&(&??X?)" &4):" ?)/"
1$0&0'$5/Z"
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h" ():;)(:;)" 1@34)509)??)/" :)//'$5/" 1@'%%$2'?'/&0'$5/" /924)50'$553)/U" 5$5"
13C'5'0'4)%)50"&:Q9'/)/")0"43('C':&0'$5"19":$(():0":&?:9?"1)/"A?9/"$9"%$'5/c4&?9)/"
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s9/0'C':&0'$5" 1)/" %$94)%)50/" &P&50" &CC):03/" ?)/" 2')5/" ()%'/" )5" 1$0&0'$5" $9" )5"
&CC):0&0'$5"
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Provisions!rglementes!
h" :$50(L?)" 19" 5$5" p"130$9(5)%)50 q" 1)" ?&" :$5/0'090'$5" $9" 1)" ?&" ()A('/)" :$%%)"
4&('&2?)"1@&O9/0)%)50"19"(3/9?0&0"
h" :$50(L?)(" 19" ()/A):0" 1)" p"C?3:;&>)"q" 1)/" A($4'/'$5/"" Y95)" A($4'/'$5" :$94()" 95"
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:;&(>)/"1@'54)/0'//)%)50"Y)G"i"0(&4&9Gt'54)/0'//)%)50/Z"
h" /@&//9()(" 1)" ?@&2/)5:)" 1@&%$(0'//)%)50" 13($>&0$'()" Y%3:&5'/%)" 5$5" A(349" A&("
?@'5/0(9:0'$5"7*!Z"
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Provision!rglemente!CET!
h":$50(L?)("?)"():)5/)%)50"1)/"O$9(/"$94(&50"1($'0"&9"FHI"Y(&AA($:;)%)50"&4):"?)/"
:$50(L?)/"1)"A($:319()/"19":P:?)"=)(/$55)?Z"
h":$50(L?)("?&"4&?$('/&0'$5"1)/")5>&>)%)50/"1)"?@H=#"Y:$5C$(%3%)50"B"?&"%30;$1)"B"
4)5'("1)"?&"ST8K=")0"1)"?&"STM#Z"

VISA! REF!
"

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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

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Provision!rglemente!pour!propre!assureur!
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h"&5&?P/)("?)/"/$%%)/"'%A903)/"/9(":)":$%A0)"
h":$50(L?)"1)"?&"?'%'0&0'$5"19":;&%A"1)"?&"A($4'/'$5"A($A()"&//9()9(U")5"?@$::9(()5:)"
/'" 95)" 0)??)" A($4'/'$5" )G'/0)" 43('C')(" ?&" 13($>&0'$5" $20)59)" A&(" &((^03" 19" %'5'/0()"
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Provision!pour!le!renouvellement!des!immobilisations!
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Existence!des!soldes!
!
F$50(L?)" 1)" ?&" O9/0'C':&0'$5" 1)/" 1'CC3()50/" /$?1)/" :$5/0'09&50" ?)/" C$51/" A($A()/" B" ?&" "
:?L09()"1)"?@)G)(:':)"
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M20)50'$5" 19" 130&'?" 1)/" A($4'/'$5/" A$9(" D" _" F" )0" '1)50'C':&0'$5" 1)/" A('5:'A&?)/"
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Exhaustivit!des!enregistrements!
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Rgularit!des!enregistrements!
F$50(L?)"1)"?&"(3>9?&('03"1)/"1$0&0'$5/")0"()A('/)/"/9("A($4'/'$5/"A$9("D"_"F")0"1)"
?)9(":?&//)%)50")5":$%A0)"1)"(3/9?0&0")5"C$5:0'$5"1)"?)9("5&09()""
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Constitution!de!la!provision!!
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1@&O9/0)%)50" 19" (3/9?0&0" YA?&C$55)%)50" 1@95" (3/9?0&0" )G:31)50&'()U" (319:0'$5" 1@95"
(3/9?0&0"13C':'0&'()")5"5)":$5/0'09&50"A&/"?&"A($4'/'$5Z"
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Reprise!de!la!provision!
h"('/Q9)"1)"5$5"()A('/)"1@95)"A($4'/'$5"1)4)59)"/&5/"$2O)0"
h" :$50(L?)(" ?)" ()/A):0" 1)" ?&" /3A&(&0'$5" 1)/" :;&(>)/" 1)" C$5:0'$55)%)50" &4):" ?)/"
:;&(>)/"1@'54)/0'//)%)50"Y)G"i"0(&4&9G"t"'54)/0'//)%)50/Z"
h":$50(L?)("?)"()/A):0"1)"p"C?3:;&>)"q"1)/"A($4'/'$5/"Y95)"A($4'/'$5":$94()"95"('/Q9)Z"
h" :$50(L?)(" ?)" 5$5" p"130$9(5)%)50"q" 1)" ?&" ()A('/)" 1)" A($4'/'$5" )%A?$P3)" :$%%)"
4&('&2?)" 1@&O9/0)%)50" 19" (3/9?0&0" Y?'%'0)(" 95" (3/9?0&0" 13C':'0&'()U" A?&C$55)(" 95"
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Existence!des!soldes!
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Valorisation!et!affectation!des!soldes!
F$50(L?)" 1)" ?@34&?9&0'$5" 1)/" %$50&50/" A($4'/'$553/" B" ?&" :?L09()" 1)" ?@)G)(:':)" )0" 1)"
?@&A9()%)50"/9("?@)G)(:':)"/9'4&50"1)/"?'0'>)/")5":$9(/"B"?&":?L09()"
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VISA! REF!
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Premire!certification!des!tablissements!publics!de!sant!:!nouvelle!mission!pour!le!commissaire!aux!comptes!

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"!des!amortissements
"!de!la!subvention
"!de!la!reprise!de!subvention
"!de!l'emprunt

Dbit
2!000

241
21xxx

Immobilisations!affecte!ou!mise!!dispo.
Immobilisations!corporelles

28xxx
249

Amortissements
Droits!du!remettant

200

131
249

Subventions!d'quipement!reues
Droits!du!remettant

500

249
139

Droits!du!remettant
Subv.!d'invest.!Inscrite!au!rsultat

100

164
249

Emprunt
Droits!du!remettant

600

Crdit
2!000
200
500
100
600 "

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Solde!du!compte!249

"

"

"

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Dbit
2!000

21xxx
241

Immobilisations!corporelles
Immobilisations!affecte!ou!mise!!dispo.

249
28xxx

Droits!du!remettant
Amortissements

600

249
131

Droits!du!remettant
Subventions!d'quipement!reues

500

139
249

Subv.!d'invest.!Inscrite!au!rsultat
Droits!du!remettant

200

249
164

Droits!du!remettant
Emprunt

400

1021
249

Dotation
Droits!du!remettant

100

Crdit
2!000
600
500
200
400
100 "

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Dbit
2!000

22xxx
229

Immobilisations!reues!en!affection
Droits!de!l'affectant

229
28xxx

Droits!de!l'affectant
Amortissements

200

229
131

Droits!de!l'affectant
Subventions!d'quipement!reues

500

139
229

Subv.!d'invest.!Inscrite!au!rsultat
Droits!de!l'affectant

100

229
164

Droits!de!l'affectant
Emprunt

600

Crdit
2!000
200
500
100
600 "

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Solde!du!compte!229

"

"

"

"

"

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Dbit
2!000

229
22xxx

Droits!de!l'affectant
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28xxx
229

Amortissements
Droits!de!l'affectant

600

131
229

Subventions!d'quipement!reues
Droits!de!l'affectant

500

229
139

Droits!de!l'affectant
Subv.!d'invest.!Inscrite!au!rsultat

200

164
229

Emprunt
Droits!de!l'affectant

400

229
1021

Droits!de!l'affectant
Dotation

100

Crdit
2!000
600
500
200
400
100 "

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%

Les!biens!reus!en!pleine!proprit!

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Immobilisations

Dbit
X

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Don!en!espce
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Compte!du!Trsor
515
46721 Dbiteurs!divers

Crdit

Dbit
X

Crdit
X

X
X

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ARCHITECTURE!DE!LEPRD!
Principal!CRPP
Compte(s)!de!rsultat!prvisionnel(s)!
d'exploitation
CRPP!et!CRPA

Charges

Annexes!CRPA

Produits

Charges

Produits

Capacit!d'autofinancement!
prvisionnelle
CAF

Tableau!de!financement!prvisionnel

Emplois

VARIATION
TRESORERIE

Ressources

Variation!du!besoin!de!fonds!de!
roulement

APPORT!OU!PRELEVEMENT

EPRD!SYNTHETIQUE!
PREVISIONS!N
CHARGES
PRODUITS
Titre!1!:

Charges!de!personnel

Titre!2!:

Charges!!caractre!mdical

Titre!3!:

Charges!!caractre!htelier!et!gnral

Charges!d'amortissements,!frais!financiers!
et!charges!excetionnelles
TOTAL!DES!CHARGES
RESULTAT!PREVISIONNEL!(EXCEDENT)
Total!quilibre!du!compte!de!rsultat!prvisionnel

Titre!1!:

Produits!verss!par!l'assurance!maladie

Titre!2!:

Autres!produits!de!l'activit!hospitalire

Titre!3!:

Autres!produits!

Titre!4!:

TOTAL!DES!PRODUITS
RESULTAT!PREVISIONNEL!(DEFICIT)
Total!quilibre!du!compte!de!rsultat!prvisionnel

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