{"id":432,"date":"2021-01-26T17:26:27","date_gmt":"2021-01-26T16:26:27","guid":{"rendered":"http:\/\/reviseursmarbaix.be\/?page_id=432"},"modified":"2021-06-04T12:00:07","modified_gmt":"2021-06-04T10:00:07","slug":"missions-contractuelles","status":"publish","type":"page","link":"https:\/\/reviseursmarbaix.be\/index.php\/missions-contractuelles\/","title":{"rendered":"Missions contractuelles"},"content":{"rendered":"<div data-colibri-id=\"432-c1\" class=\"style-802 style-local-432-c1 position-relative\">\n  <!---->\n  <div data-colibri-component=\"section\" data-colibri-id=\"432-c2\" id=\"features\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-807 style-local-432-c2 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"h-section-grid-container h-section-boxed-container\">\n      <div data-colibri-id=\"432-c25\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-2 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-823 style-local-432-c25 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-2 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-824-outer style-local-432-c26-outer\">\n            <div data-colibri-id=\"432-c26\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-824 style-local-432-c26 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"432-c27\" class=\"h-global-transition-all h-heading style-825 style-local-432-c27 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-825 style-local-432-c27\">\n                    <!---->\n                    <!---->\n                    <h2 class=\"\">Notre r\u00f4le dans les missions contractuelles<\/h2>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"432-c28\" class=\"h-lead h-text h-text-component style-826 style-local-432-c28 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Outre les mission l\u00e9gales, il existe une multitude de missions auxquelles nous pouvons r\u00e9pondre<\/p>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"432-c30\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-995 style-local-432-c30 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-996-outer style-local-432-c31-outer\">\n            <div data-colibri-id=\"432-c31\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-996 style-local-432-c31 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-component=\"tabs\" data-colibri-id=\"432-c32\" class=\"h-tabs h-tabs-horizontal h-tabs--horizontal--auto-lg h-tabs--horizontal--auto-md h-tabs--horizontal--full h-tabs h-tabs-horizontal h-tabs--horizontal--auto-lg h-tabs--horizontal--auto-md h-tabs--horizontal--full style-810 style-local-432-c32 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-tabs-navigation d-flex h-tabs-navigation-horizontal\">\n                    <a href=\"#missions-de-controle\" class=\"h-tabs-navigation-item d-flex align-items-center h-global-transition h-tabs-navigation-active-item h-custom-active-state\" rel=\"#missions-de-controle\"><span class=\"h-svg-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"check-square-o\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1408 930v318q0 119-84.5 203.5T1120 1536H288q-119 0-203.5-84.5T0 1248V416q0-119 84.5-203.5T288 128h832q63 0 117 25 15 7 18 23 3 17-9 29l-49 49q-10 10-23 10-3 0-9-2-23-6-45-6H288q-66 0-113 47t-47 113v832q0 66 47 113t113 47h832q66 0 113-47t47-113V994q0-13 9-22l64-64q10-10 23-10 6 0 12 3 20 8 20 29zm231-489l-814 814q-24 24-57 24t-57-24L281 825q-24-24-24-57t24-57l110-110q24-24 57-24t57 24l263 263 647-647q24-24 57-24t57 24l110 110q24 24 24 57t-24 57z\"><\/path><\/svg><\/span>                      <span class=\"h-tabs-navigation-item__text\">Missions de contr\u00f4le<\/span><\/a>\n                    <a href=\"#missions-d-examen-limite\" class=\"h-tabs-navigation-item d-flex align-items-center h-global-transition\" rel=\"#missions-d-examen-limite\"><span class=\"h-svg-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"check-square-o\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1408 930v318q0 119-84.5 203.5T1120 1536H288q-119 0-203.5-84.5T0 1248V416q0-119 84.5-203.5T288 128h832q63 0 117 25 15 7 18 23 3 17-9 29l-49 49q-10 10-23 10-3 0-9-2-23-6-45-6H288q-66 0-113 47t-47 113v832q0 66 47 113t113 47h832q66 0 113-47t47-113V994q0-13 9-22l64-64q10-10 23-10 6 0 12 3 20 8 20 29zm231-489l-814 814q-24 24-57 24t-57-24L281 825q-24-24-24-57t24-57l110-110q24-24 57-24t57 24l263 263 647-647q24-24 57-24t57 24l110 110q24 24 24 57t-24 57z\"><\/path><\/svg><\/span>                      <span class=\"h-tabs-navigation-item__text\">Missions d&rsquo;examen limit\u00e9<\/span><\/a>\n                    <a href=\"#missions-connexes\" class=\"h-tabs-navigation-item d-flex align-items-center h-global-transition\" rel=\"#missions-connexes\"><span class=\"h-svg-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"check-square-o\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1408 930v318q0 119-84.5 203.5T1120 1536H288q-119 0-203.5-84.5T0 1248V416q0-119 84.5-203.5T288 128h832q63 0 117 25 15 7 18 23 3 17-9 29l-49 49q-10 10-23 10-3 0-9-2-23-6-45-6H288q-66 0-113 47t-47 113v832q0 66 47 113t113 47h832q66 0 113-47t47-113V994q0-13 9-22l64-64q10-10 23-10 6 0 12 3 20 8 20 29zm231-489l-814 814q-24 24-57 24t-57-24L281 825q-24-24-24-57t24-57l110-110q24-24 57-24t57 24l263 263 647-647q24-24 57-24t57 24l110 110q24 24 24 57t-24 57z\"><\/path><\/svg><\/span>                      <span class=\"h-tabs-navigation-item__text\">Missions connexes<\/span><\/a>\n                    <a href=\"#mais-encore\" class=\"h-tabs-navigation-item d-flex align-items-center h-global-transition\" rel=\"#mais-encore\"><span class=\"h-svg-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"check-square-o\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1408 930v318q0 119-84.5 203.5T1120 1536H288q-119 0-203.5-84.5T0 1248V416q0-119 84.5-203.5T288 128h832q63 0 117 25 15 7 18 23 3 17-9 29l-49 49q-10 10-23 10-3 0-9-2-23-6-45-6H288q-66 0-113 47t-47 113v832q0 66 47 113t113 47h832q66 0 113-47t47-113V994q0-13 9-22l64-64q10-10 23-10 6 0 12 3 20 8 20 29zm231-489l-814 814q-24 24-57 24t-57-24L281 825q-24-24-24-57t24-57l110-110q24-24 57-24t57 24l263 263 647-647q24-24 57-24t57 24l110 110q24 24 24 57t-24 57z\"><\/path><\/svg><\/span>                      <span class=\"h-tabs-navigation-item__text\">Mais encore &#8230;<\/span><\/a>\n                  <\/div>\n                  <div id=\"missions-de-controle\" skip-smooth-scroll=\"true\" skip-scroll-spy=\"true\" data-colibri-id=\"432-c33\" class=\"h-tabs-item-content h-tabs-item h-tabs-content-horizontal h-tabs-content-432-c33 style-811 style-local-432-c33 position-relative h-element h-tabs-content-active\">\n                    <!---->\n                    <div class=\"w-100 h-y-container\">\n                      <!---->\n                      <div data-colibri-id=\"432-c34\" class=\"h-global-transition-all h-heading style-812 style-local-432-c34 position-relative h-element\">\n                        <!---->\n                        <div class=\"h-heading__outer style-812 style-local-432-c34\">\n                          <!---->\n                          <!---->\n                          <h4 class=\"\">Missions selon les normes ISA 800 et ISA 805<\/h4>\n                        <\/div>\n                      <\/div>\n                      <div data-colibri-id=\"432-c99\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1013 style-local-432-c99 position-relative\">\n                        <!---->\n                        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n                          <!---->\n                          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1014-outer style-local-432-c100-outer\">\n                            <div data-colibri-id=\"432-c100\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1014 style-local-432-c100 position-relative\">\n                              <!---->\n                              <!---->\n                              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                                <!---->\n                                <div data-colibri-id=\"432-c104\" class=\"h-global-transition-all h-heading style-1018 style-local-432-c104 position-relative h-element\">\n                                  <!---->\n                                  <div class=\"h-heading__outer style-1018 style-local-432-c104\">\n                                    <!---->\n                                    <!---->\n                                    <h6 class=\"\"><em>Dans quels cas?<\/em><\/h6>\n                                  <\/div>\n                                <\/div>\n                                <div data-colibri-id=\"432-c102\" class=\"d-block style-1016 style-local-432-c102 position-relative h-element\">\n                                  <!---->\n                                  <div class=\"h-image__frame-container-outer\">\n                                    <div class=\"h-image__frame-container\">\n                                      <!---->\n                                      <!---->\n                                      <img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"241\" src=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png\" class=\"wp-image-798 style-1016-image style-local-432-c102-image\" alt=\"\" srcset=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png 241w, https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas-150x150.png 150w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/>\n                                      <div class=\"h-image__frame h-hide-lg h-hide-md h-hide-sm style-1016-frameImage style-local-432-c102-frameImage\"><\/div>\n                                    <\/div>\n                                  <\/div>\n                                <\/div>\n                              <\/div>\n                            <\/div>\n                          <\/div>\n                          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1015-outer style-local-432-c101-outer\">\n                            <div data-colibri-id=\"432-c101\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1015 style-local-432-c101 position-relative\">\n                              <!---->\n                              <!---->\n                              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                                <!---->\n                                <div data-colibri-id=\"432-c105\" class=\"icon-list d-flex justify-content-lg-start justify-content-md-start justify-content-start style-1019 style-local-432-c105 position-relative h-element\">\n                                  <!---->\n                                  <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-start justify-content-md-start justify-content-start\">\n                                    <!---->\n                                    <li class=\"list-item no-gutters\">\n                                      <!---->\n                                      <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c105-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n                                <span class=\"list-text d-block\"><span>Reporting pour la banque<\/span><\/span>\n                              <\/div>\n                              <\/span>\n                              <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n                                <!---->\n                              <\/div>\n                              <\/li>\n                              <li class=\"list-item no-gutters\">\n                                <!---->\n                                <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c105-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n                            <span class=\"list-text d-block\"><span>Rapport pour la soci\u00e9t\u00e9 m\u00e8re d&rsquo;un groupe<\/span><\/span>\n                          <\/div>\n                          <\/span>\n                          <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n                            <!---->\n                          <\/div>\n                          <\/li>\n                          <li class=\"list-item no-gutters\">\n                            <!---->\n                            <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c105-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n                        <span class=\"list-text d-block\"><span>Contr\u00f4le pour le pouvoir subsidiant<\/span><\/span>\n                      <\/div>\n                      <\/span>\n                      <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n                        <!---->\n                      <\/div>\n                      <\/li>\n                      <li class=\"list-item no-gutters\">\n                        <!---->\n                        <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c105-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n                    <span class=\"list-text d-block\"><span>\u00c9valuation des aspects fiscaux en vue de la d\u00e9claration<\/span><\/span>\n                  <\/div>\n                  <\/span>\n                  <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n                    <!---->\n                  <\/div>\n                  <\/li>\n                  <li class=\"list-item no-gutters\">\n                    <!---->\n                    <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c105-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n                <span class=\"list-text d-block\"><span>\u00c9valuation de postes sp\u00e9cifiques (investissements, amortissements, cr\u00e9ances, stock &#8230;)<\/span><\/span>\n              <\/div>\n              <\/span>\n              <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\" style=\"display: none;\">\n                <!---->\n              <\/div>\n              <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n              <\/li>\n              <\/ul>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<div id=\"missions-d-examen-limite\" skip-smooth-scroll=\"true\" skip-scroll-spy=\"true\" data-colibri-id=\"432-c37\" class=\"h-tabs-item-content h-tabs-item h-tabs-content-horizontal h-tabs-content-432-c37 style-815 style-local-432-c37 position-relative h-element hide\">\n  <!---->\n  <div class=\"w-100 h-y-container\">\n    <!---->\n    <div data-colibri-id=\"432-c38\" class=\"h-global-transition-all h-heading style-816 style-local-432-c38 position-relative h-element\">\n      <!---->\n      <div class=\"h-heading__outer style-816 style-local-432-c38\">\n        <!---->\n        <!---->\n        <h4 class=\"\">Missions d&rsquo;examen limit\u00e9 selon les normes internationales (ISA)<\/h4>\n      <\/div>\n    <\/div>\n    <div data-colibri-id=\"432-c116\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1013 style-local-432-c116 position-relative\">\n      <!---->\n      <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n        <!---->\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1014-outer style-local-432-c117-outer\">\n          <div data-colibri-id=\"432-c117\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1014 style-local-432-c117 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"432-c118\" class=\"h-global-transition-all h-heading style-1018 style-local-432-c118 position-relative h-element\">\n                <!---->\n                <div class=\"h-heading__outer style-1018 style-local-432-c118\">\n                  <!---->\n                  <!---->\n                  <h6 class=\"\"><em>Dans quels cas?<\/em><\/h6>\n                <\/div>\n              <\/div>\n              <div data-colibri-id=\"432-c119\" class=\"d-block style-1016 style-local-432-c119 position-relative h-element\">\n                <!---->\n                <div class=\"h-image__frame-container-outer\">\n                  <div class=\"h-image__frame-container\">\n                    <!---->\n                    <!---->\n                    <img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"241\" src=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png\" class=\"wp-image-798 style-1016-image style-local-432-c119-image\" alt=\"\" srcset=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png 241w, https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas-150x150.png 150w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/>\n                    <div class=\"h-image__frame h-hide-lg h-hide-md h-hide-sm style-1016-frameImage style-local-432-c119-frameImage\"><\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1015-outer style-local-432-c120-outer\">\n          <div data-colibri-id=\"432-c120\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1015 style-local-432-c120 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"432-c121\" class=\"icon-list d-flex justify-content-lg-start justify-content-md-start justify-content-start style-1019 style-local-432-c121 position-relative h-element\">\n                <!---->\n                <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-start justify-content-md-start justify-content-start\">\n                  <!---->\n                  <li class=\"list-item no-gutters\">\n                    <!---->\n                    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c121-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n              <span class=\"list-text d-block\"><span>Examen limit\u00e9 des \u00e9tats financiers pour des pouvoirs subsidiants<\/span><\/span>\n            <\/div>\n            <\/span>\n            <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n              <!---->\n            <\/div>\n            <\/li>\n            <li class=\"list-item no-gutters\">\n              <!---->\n              <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c121-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n          <span class=\"list-text d-block\"><span>Examen limit\u00e9 des contr\u00f4les et des proc\u00e9dures internes pour la direction<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n          <!---->\n        <\/div>\n        <\/li>\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c121-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n      <span class=\"list-text d-block\"><span>Examen limit\u00e9 de la situation financi\u00e8re pour les actionnaires de petites structures<\/span><\/span>\n    <\/div>\n    <\/span>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\" style=\"display: none;\">\n      <!---->\n    <\/div>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n    <\/li>\n    <\/ul>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-colibri-id=\"432-c152\" class=\"h-divider style-1031 style-local-432-c152 position-relative h-element\">\n  <!----><span class=\"h-divider__line style-1031-line style-local-432-c152-line style-1031-line style-local-432-c152-line\"><\/span><\/div>\n<div data-colibri-id=\"432-c41\" class=\"h-global-transition-all h-heading style-816 style-local-432-c41 position-relative h-element\">\n  <!---->\n  <div class=\"h-heading__outer style-816 style-local-432-c41\">\n    <!---->\n    <!---->\n    <h4 class=\"\">Informations financi\u00e8res pr\u00e9visionnelles<\/h4>\n  <\/div>\n<\/div>\n<div data-colibri-id=\"432-c122\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1013 style-local-432-c122 position-relative\">\n  <!---->\n  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n    <!---->\n    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1014-outer style-local-432-c123-outer\">\n      <div data-colibri-id=\"432-c123\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1014 style-local-432-c123 position-relative\">\n        <!---->\n        <!---->\n        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n          <!---->\n          <div data-colibri-id=\"432-c124\" class=\"h-global-transition-all h-heading style-1018 style-local-432-c124 position-relative h-element\">\n            <!---->\n            <div class=\"h-heading__outer style-1018 style-local-432-c124\">\n              <!---->\n              <!---->\n              <h6 class=\"\"><em>Dans quels cas?<\/em><\/h6>\n            <\/div>\n          <\/div>\n          <div data-colibri-id=\"432-c125\" class=\"d-block style-1016 style-local-432-c125 position-relative h-element\">\n            <!---->\n            <div class=\"h-image__frame-container-outer\">\n              <div class=\"h-image__frame-container\">\n                <!---->\n                <!---->\n                <img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"241\" src=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png\" class=\"wp-image-798 style-1016-image style-local-432-c125-image\" alt=\"\" srcset=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png 241w, https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas-150x150.png 150w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/>\n                <div class=\"h-image__frame h-hide-lg h-hide-md h-hide-sm style-1016-frameImage style-local-432-c125-frameImage\"><\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1015-outer style-local-432-c126-outer\">\n      <div data-colibri-id=\"432-c126\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1015 style-local-432-c126 position-relative\">\n        <!---->\n        <!---->\n        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n          <!---->\n          <div data-colibri-id=\"432-c127\" class=\"icon-list d-flex justify-content-lg-start justify-content-md-start justify-content-start style-1019 style-local-432-c127 position-relative h-element\">\n            <!---->\n            <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-start justify-content-md-start justify-content-start\">\n              <!---->\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c127-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n          <span class=\"list-text d-block\"><span>Dossier de demande de cr\u00e9dit<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n          <!---->\n        <\/div>\n        <\/li>\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c127-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n      <span class=\"list-text d-block\"><span>Plan financier \u00e0 la constitution<\/span><\/span>\n    <\/div>\n    <\/span>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n      <!---->\n    <\/div>\n    <\/li>\n    <li class=\"list-item no-gutters\">\n      <!---->\n      <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c127-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n  <span class=\"list-text d-block\"><span>Test de liquidit\u00e9 (SRL et SC) lors de la distribution de b\u00e9n\u00e9fices<\/span><\/span>\n<\/div>\n<\/span>\n<div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n  <!---->\n<\/div>\n<\/li>\n<li class=\"list-item no-gutters\">\n  <!---->\n  <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c127-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n  <span class=\"list-text d-block\"><span>Business plan<\/span><\/span>\n  <\/div>\n  <\/span>\n  <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n    <!---->\n  <\/div>\n<\/li>\n<li class=\"list-item no-gutters\">\n  <!---->\n  <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c127-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n  <span class=\"list-text d-block\"><span>Plan de relance lors d&rsquo;une r\u00e9organisation judiciaire<\/span><\/span>\n  <\/div>\n  <\/span>\n  <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\" style=\"display: none;\">\n    <!---->\n  <\/div>\n  <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"missions-connexes\" skip-smooth-scroll=\"true\" skip-scroll-spy=\"true\" data-colibri-id=\"432-c44\" class=\"h-tabs-item-content h-tabs-item h-tabs-content-horizontal h-tabs-content-432-c44 style-819 style-local-432-c44 position-relative h-element hide\">\n  <!---->\n  <div class=\"w-100 h-y-container\">\n    <!---->\n    <div data-colibri-id=\"432-c45\" class=\"h-global-transition-all h-heading style-820 style-local-432-c45 position-relative h-element\">\n      <!---->\n      <div class=\"h-heading__outer style-820 style-local-432-c45\">\n        <!---->\n        <!---->\n        <h4 class=\"\">Proc\u00e9dures convenues<\/h4>\n      <\/div>\n    <\/div>\n    <div data-colibri-id=\"432-c128\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1013 style-local-432-c128 position-relative\">\n      <!---->\n      <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n        <!---->\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1014-outer style-local-432-c129-outer\">\n          <div data-colibri-id=\"432-c129\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1014 style-local-432-c129 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"432-c130\" class=\"h-global-transition-all h-heading style-1018 style-local-432-c130 position-relative h-element\">\n                <!---->\n                <div class=\"h-heading__outer style-1018 style-local-432-c130\">\n                  <!---->\n                  <!---->\n                  <h6 class=\"\"><em>Dans quels cas?<\/em><\/h6>\n                <\/div>\n              <\/div>\n              <div data-colibri-id=\"432-c131\" class=\"d-block style-1016 style-local-432-c131 position-relative h-element\">\n                <!---->\n                <div class=\"h-image__frame-container-outer\">\n                  <div class=\"h-image__frame-container\">\n                    <!---->\n                    <!---->\n                    <img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"241\" src=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png\" class=\"wp-image-798 style-1016-image style-local-432-c131-image\" alt=\"\" srcset=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png 241w, https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas-150x150.png 150w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/>\n                    <div class=\"h-image__frame h-hide-lg h-hide-md h-hide-sm style-1016-frameImage style-local-432-c131-frameImage\"><\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1015-outer style-local-432-c132-outer\">\n          <div data-colibri-id=\"432-c132\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1015 style-local-432-c132 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"432-c133\" class=\"icon-list d-flex justify-content-lg-start justify-content-md-start justify-content-start style-1019 style-local-432-c133 position-relative h-element\">\n                <!---->\n                <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-start justify-content-md-start justify-content-start\">\n                  <!---->\n                  <li class=\"list-item no-gutters\">\n                    <!---->\n                    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c133-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n              <span class=\"list-text d-block\"><span>Contr\u00f4le de la d\u00e9claration Fost Plus \/ Bebat \/ Val-I-Pac<\/span><\/span>\n            <\/div>\n            <\/span>\n            <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n              <!---->\n            <\/div>\n            <\/li>\n            <li class=\"list-item no-gutters\">\n              <!---->\n              <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c133-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n          <span class=\"list-text d-block\"><span>Contr\u00f4le des covenants bancaires<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n          <!---->\n        <\/div>\n        <\/li>\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c133-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n      <span class=\"list-text d-block\"><span>Contr\u00f4le des d\u00e9penses pour le pouvoir subsidiant<\/span><\/span>\n    <\/div>\n    <\/span>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\" style=\"display: none;\">\n      <!---->\n    <\/div>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n    <\/li>\n    <\/ul>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-colibri-id=\"432-c153\" class=\"h-divider style-1033 style-local-432-c153 position-relative h-element\">\n  <!----><span class=\"h-divider__line style-1033-line style-local-432-c153-line style-1033-line style-local-432-c153-line\"><\/span><\/div>\n<div data-colibri-id=\"432-c47\" class=\"h-global-transition-all h-heading style-820 style-local-432-c47 position-relative h-element\">\n  <!---->\n  <div class=\"h-heading__outer style-820 style-local-432-c47\">\n    <!---->\n    <!---->\n    <h4 class=\"\">Mission d&rsquo;audit interne<\/h4>\n  <\/div>\n<\/div>\n<div data-colibri-id=\"432-c134\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1013 style-local-432-c134 position-relative\">\n  <!---->\n  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n    <!---->\n    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1014-outer style-local-432-c135-outer\">\n      <div data-colibri-id=\"432-c135\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1014 style-local-432-c135 position-relative\">\n        <!---->\n        <!---->\n        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n          <!---->\n          <div data-colibri-id=\"432-c136\" class=\"h-global-transition-all h-heading style-1018 style-local-432-c136 position-relative h-element\">\n            <!---->\n            <div class=\"h-heading__outer style-1018 style-local-432-c136\">\n              <!---->\n              <!---->\n              <h6 class=\"\"><em>Dans quels cas?<\/em><\/h6>\n            <\/div>\n          <\/div>\n          <div data-colibri-id=\"432-c137\" class=\"d-block style-1016 style-local-432-c137 position-relative h-element\">\n            <!---->\n            <div class=\"h-image__frame-container-outer\">\n              <div class=\"h-image__frame-container\">\n                <!---->\n                <!---->\n                <img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"241\" src=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png\" class=\"wp-image-798 style-1016-image style-local-432-c137-image\" alt=\"\" srcset=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png 241w, https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas-150x150.png 150w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/>\n                <div class=\"h-image__frame h-hide-lg h-hide-md h-hide-sm style-1016-frameImage style-local-432-c137-frameImage\"><\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1015-outer style-local-432-c138-outer\">\n      <div data-colibri-id=\"432-c138\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1015 style-local-432-c138 position-relative\">\n        <!---->\n        <!---->\n        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n          <!---->\n          <div data-colibri-id=\"432-c139\" class=\"icon-list d-flex justify-content-lg-start justify-content-md-start justify-content-start style-1019 style-local-432-c139 position-relative h-element\">\n            <!---->\n            <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-start justify-content-md-start justify-content-start\">\n              <!---->\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c139-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n          <span class=\"list-text d-block\"><span>Audit de tous les processus d&rsquo;une entreprise<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\">\n          <!---->\n        <\/div>\n        <\/li>\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c139-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n      <span class=\"list-text d-block\"><span>Audit cibl\u00e9  pour pr\u00e9venir les fraudes<\/span><\/span>\n    <\/div>\n    <\/span>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\" style=\"display: none;\">\n      <!---->\n    <\/div>\n    <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n    <\/li>\n    <\/ul>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-colibri-id=\"432-c154\" class=\"h-divider style-1035 style-local-432-c154 position-relative h-element\">\n  <!----><span class=\"h-divider__line style-1035-line style-local-432-c154-line style-1035-line style-local-432-c154-line\"><\/span><\/div>\n<div data-colibri-id=\"432-c49\" class=\"h-global-transition-all h-heading style-820 style-local-432-c49 position-relative h-element\">\n  <!---->\n  <div class=\"h-heading__outer style-820 style-local-432-c49\">\n    <!---->\n    <!---->\n    <h4 class=\"\">Due diligence<\/h4>\n  <\/div>\n<\/div>\n<div data-colibri-id=\"432-c140\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1013 style-local-432-c140 position-relative\">\n  <!---->\n  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n    <!---->\n    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1014-outer style-local-432-c141-outer\">\n      <div data-colibri-id=\"432-c141\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1014 style-local-432-c141 position-relative\">\n        <!---->\n        <!---->\n        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n          <!---->\n          <div data-colibri-id=\"432-c142\" class=\"h-global-transition-all h-heading style-1018 style-local-432-c142 position-relative h-element\">\n            <!---->\n            <div class=\"h-heading__outer style-1018 style-local-432-c142\">\n              <!---->\n              <!---->\n              <h6 class=\"\"><em>Dans quels cas?<\/em><\/h6>\n            <\/div>\n          <\/div>\n          <div data-colibri-id=\"432-c143\" class=\"d-block style-1016 style-local-432-c143 position-relative h-element\">\n            <!---->\n            <div class=\"h-image__frame-container-outer\">\n              <div class=\"h-image__frame-container\">\n                <!---->\n                <!---->\n                <img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"241\" src=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png\" class=\"wp-image-798 style-1016-image style-local-432-c143-image\" alt=\"\" srcset=\"https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas.png 241w, https:\/\/reviseursmarbaix.be\/wp-content\/uploads\/2021\/04\/cropped-cas-150x150.png 150w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/>\n                <div class=\"h-image__frame h-hide-lg h-hide-md h-hide-sm style-1016-frameImage style-local-432-c143-frameImage\"><\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1015-outer style-local-432-c144-outer\">\n      <div data-colibri-id=\"432-c144\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1015 style-local-432-c144 position-relative\">\n        <!---->\n        <!---->\n        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n          <!---->\n          <div data-colibri-id=\"432-c145\" class=\"icon-list d-flex justify-content-lg-start justify-content-md-start justify-content-start style-1019 style-local-432-c145 position-relative h-element\">\n            <!---->\n            <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-start justify-content-md-start justify-content-start\">\n              <!---->\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-1019-icon style-local-432-c145-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n          <span class=\"list-text d-block\"><span>\u00c9valuation des risques, de la valorisation et de l&rsquo;\u00e9valuation des  informations relatives \u00e0 la reprise d&rsquo;une entreprise ou d&rsquo;une activit\u00e9 pour les candidats-acheteurs<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start\" style=\"display: none;\">\n          <!---->\n        <\/div>\n        <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n        <\/li>\n        <\/ul>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"mais-encore\" skip-smooth-scroll=\"true\" skip-scroll-spy=\"true\" data-colibri-id=\"432-c51\" class=\"h-tabs-item-content h-tabs-item h-tabs-content-horizontal h-tabs-content-432-c51 style-827 style-local-432-c51 position-relative h-element hide\">\n  <!---->\n  <div class=\"w-100 h-y-container\">\n    <!---->\n    <div data-colibri-id=\"432-c52\" class=\"icon-list d-flex justify-content-lg-center justify-content-md-center justify-content-center style-831 style-local-432-c52 position-relative h-element\">\n      <!---->\n      <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-center justify-content-md-center justify-content-center\">\n        <!---->\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-831-icon style-local-432-c52-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n    <span class=\"list-text d-block\"><span>\u00c9valuations d&rsquo;entreprises<\/span><\/span>\n  <\/div>\n  <\/span>\n  <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n    <!---->\n  <\/div>\n  <\/li>\n  <li class=\"list-item no-gutters\">\n    <!---->\n    <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-831-icon style-local-432-c52-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n<span class=\"list-text d-block\"><span>Expertises amiables ou judiciaires<\/span><\/span>\n<\/div>\n<\/span>\n<div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n  <!---->\n<\/div>\n<\/li>\n<li class=\"list-item no-gutters\">\n  <!---->\n  <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-831-icon style-local-432-c52-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"android-remove\" viewBox=\"0 0 320 512\"><path d=\"M0 277v-42h320v42H0z\"><\/path><\/svg><\/span><\/div>\n  <span class=\"list-text d-block\"><span>Restructurations<\/span><\/span>\n  <\/div>\n  <\/span>\n  <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\" style=\"display: none;\">\n    <!---->\n  <\/div>\n  <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center last-el-spacer\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Notre r\u00f4le dans les missions contractuelles Outre les mission l\u00e9gales, il existe une multitude de missions auxquelles nous pouvons r\u00e9pondre Missions de contr\u00f4le Missions d&rsquo;examen limit\u00e9 Missions connexes Mais encore &#8230; Missions selon les normes ISA 800 et ISA 805 Dans quels cas? Reporting pour la banque Rapport pour la soci\u00e9t\u00e9 m\u00e8re d&rsquo;un groupe Contr\u00f4le [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/full-width-page.php","meta":{"footnotes":""},"class_list":["post-432","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/pages\/432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/comments?post=432"}],"version-history":[{"count":2,"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/pages\/432\/revisions"}],"predecessor-version":[{"id":803,"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/pages\/432\/revisions\/803"}],"wp:attachment":[{"href":"https:\/\/reviseursmarbaix.be\/index.php\/wp-json\/wp\/v2\/media?parent=432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}