{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/fr\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/fr\/blog\/author\/controlaudit_web\/","title":"Inventaire des stocks \u00e0 la cl\u00f4ture\u00a0: comment le pr\u00e9parer pour l'audit - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"UqRxe4Ccsl\"><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/inventaire-stocks-cloture-audit\/\">Inventaire des stocks \u00e0 la cl\u00f4ture\u00a0: comment le pr\u00e9parer pour l&rsquo;audit<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/fr\/blog\/inventaire-stocks-cloture-audit\/embed\/#?secret=UqRxe4Ccsl\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Inventaire des stocks \u00e0 la cl\u00f4ture\u00a0: comment le pr\u00e9parer pour l&rsquo;audit\u00a0\u00bb &#8212; Controlaudit\" data-secret=\"UqRxe4Ccsl\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Si les stocks sont significatifs, l'auditeur doit assister \u00e0 l'inventaire physique, sauf si cela n'est pas possible (NIA-ES 501). Nous expliquons comment pr\u00e9parer les instructions d'inventaire, ce que fait l'auditeur ce jour-l\u00e0, ce qui se passe si l'inventaire ne co\u00efncide pas avec la cl\u00f4ture ou si des marchandises sont d\u00e9tenues par des tiers, et comment les stocks sont \u00e9valu\u00e9s selon la norme d'enregistrement et d'\u00e9valuation 10e du PGC."}