{"id":9390,"date":"2021-09-29T10:05:01","date_gmt":"2021-09-29T08:05:01","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=9390"},"modified":"2021-09-29T15:57:29","modified_gmt":"2021-09-29T13:57:29","slug":"audit-et-controles-tva","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/audit-et-controles-tva\/","title":{"rendered":"Audit et contr\u00f4les TVA"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Benjamin Chapuis et Isabelle Homberger montrent l’importance pour l’auditeur d’une entreprise d’adopter une approche du risque en mati\u00e8re de TVA. Les auteurs d\u00e9crivent le processus typique d’un audit TVA et pr\u00e9sentent la liste des erreurs les plus courantes.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1243,"display_name":"Isabelle Homberger Gut","first_name":"Isabelle","last_name":"Homberger Gut","description":"

lic. en droit, experte fiscale dipl\u00f4m\u00e9e, sp\u00e9cialiste TVA, membre de la sous-commission TVA d\u2019EXPERTsuisse, Homberger TVA S\u00e0rl, Fribourg<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/09\/2106418152155824929_2106418152156041460_1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/isabelle-homberger-gut\/"},{"ID":1242,"display_name":"Benjamin Chapuis","first_name":"Benjamin","last_name":"Chapuis","description":"

Prof. associ\u00e9 Haute \u00e9cole de gestion Arc, Haute \u00e9cole de Suisse
\noccidentale (HES-SO), expert-comptable dipl\u00f4m\u00e9, Neuch\u00e2tel<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/09\/chapuis_benjamin_photo_2012_heg_rogn_ev2_2_-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/benjamin-chapuis\/"}],"related_sht_promodule":["Zoll Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/audit-et-controles-tva\/shtpdf\/","language":"de"},"sht_proarticle_category":[281],"sht_proarticle_tag":[],"class_list":["post-9390","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen-2"],"acf":{"authors":[1243,1242]},"shp_steuerportal_must_use":{"translations":[{"id":9390,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/audit-et-controles-tva\/","title":{"rendered":"Audit et contr\u00f4les TVA"},"language":"de"}]},"yoast_head":"\nAudit et contr\u00f4les TVA • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/audit-et-controles-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit et contr\u00f4les TVA • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Benjamin Chapuis et Isabelle Homberger montrent l'importance pour l'auditeur d'une entreprise d'adopter une approche du risque en mati\u00e8re de TVA. 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