{"text_format":"1","workbook":"xlsx","n_sheets":15,"sheets":["Menu","SecurityLabel","Menu Master","Targeted Testing Master","Non-Statistical Sampling Master","Accept Reject Master","AR Confirmation Log Master","Fixed Asset Additions Master","Fixed Asset Disposals Master","Unrecord Liab - Pd Inv Master","Unrecord Liab - Unpd Inv Master","Testing Detail Master","Statistical Sampling Master","First Sample Results Master","Global Data"],"not_rendered":{"charts":0,"images":11,"macros":1,"external_links":1,"defined_names":254,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Menu","index":0,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":false,"merged":[[2,2,2,5],[9,2,9,17],[10,2,10,17],[11,2,11,17],[3,2,3,12],[4,2,4,17],[5,2,5,17],[6,2,6,17],[7,2,7,17],[8,2,8,17]]}
["MenuMaster"]
[]
[null,null,"PROTÉGÉ A (lorsque rempli)"]
[null,null,"Menu des modèles de tests de détail"]
[]
[null,null,"Étape 1. \nChoisir le modèle de tests de détail approprié à ajouter au dossier."]
[]
[]
[null,null,"Étape 2. \nDans la liste déroulante, sélectionnez le test de détail à réaliser, puis cliquez sur le bouton « Ajouter une feuille de documentation standard » pour ajouter une feuille de documentation au dossier. Répétez la procédure pour ajouter d’autres feuilles de documentation. Sélectionnez « Autres » si le test de détail spécifique à exécuter n’est pas dans la liste. "]
[]
[]
[null,null,"Étape 3.\nRetournez dans TeamMate et documentez votre conclusion dans le champ Résultats."]
[]
[]
[]
[]
[null,null,"."]
[]
[]
[null,null,null,"blank option",null,"Feuille de documentation standard"]
[null,null,"Registre de confirmation des comptes-clients "]
[null,null,"Sondage des ajouts d’immobilisations corporelles "]
[null,null,"Sondage sur la cession d’immobilisations corporelles"]
[null,null,"Sondage des passif non constatés – factures payées (décaissements subséquents)"]
[null,null,"Sondage des passifs non constatés – factures impayées et frais courus"]
[null,null,"Autres","last option"]
[]
[null,null,1]

{"sheet":"SecurityLabel","index":1,"n_rows":10,"n_cols":1,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
["UNCLASSIFIED"]
["NON CLASSIFIÉ"]
["PROTECTED A"]
["PROTÉGÉ A"]
["PROTECTED B"]
["PROTÉGÉ B"]
["PROTECTED A (when completed)"]
["PROTÉGÉ A (lorsque rempli)"]
["PROTECTED B (when completed)"]
["PROTÉGÉ B (lorsque rempli)"]

{"sheet":"Menu Master","index":2,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":true,"merged":[[10,2,10,17],[4,2,4,17],[8,2,8,17],[11,2,11,17],[3,2,3,12],[5,2,5,17],[6,2,6,17],[7,2,7,17],[9,2,9,17]]}
["MenuMaster"]
[]
[]
[null,null,"Menu des modèles de tests de détail"]
[]
[null,null,"Étape 1. \nChoisir le modèle de tests de détail approprié à ajouter au dossier."]
[]
[]
[null,null,"Étape 2. \nDans la liste déroulante, sélectionnez le test de détail à réaliser, puis cliquez sur le bouton « Ajouter une feuille de documentation standard » pour ajouter une feuille de documentation au dossier. Répétez la procédure pour ajouter d’autres feuilles de documentation. Sélectionnez « Autres » si le test de détail spécifique à exécuter n’est pas dans la liste. "]
[]
[]
[null,null,"Étape 3.\nRetournez dans TeamMate et documentez votre conclusion dans le champ Résultats."]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"blank option",null,"Feuille de documentation standard"]
[null,null,"Registre de confirmation des comptes-clients "]
[null,null,"Sondage des ajouts d’immobilisations corporelles "]
[null,null,"Sondage sur la cession d’immobilisations corporelles"]
[null,null,"Sondage des passif non constatés – factures payées (décaissements subséquents)"]
[null,null,"Sondage des passifs non constatés – factures impayées et frais courus"]
[null,null,"Autres","last option"]
[]
[null,null,6]

{"sheet":"Targeted Testing Master","index":3,"n_rows":27,"n_cols":28,"rows_kept":27,"cut":false,"hidden":true,"merged":[[1,1,1,11],[15,2,15,8],[3,2,5,8],[6,6,6,15],[6,18,6,26],[4,18,4,26],[9,21,9,26],[10,21,14,29],[15,27,15,29],[15,24,15,25],[15,21,15,23],[9,2,9,7],[15,13,15,17],[10,13,13,19],[9,13,9,17],[10,9,10,11],[11,9,11,11],[16,2,16,8],[16,9,16,11],[17,2,19,8],[20,2,22,8],[23,2,26,8],[12,9,12,11],[13,9,13,11],[23,18,23,19],[23,13,23,15],[17,9,19,11],[20,9,22,11],[23,9,26,11],[16,13,20,19],[21,13,21,15],[22,13,22,15],[21,18,21,19],[24,18,24,19],[16,21,16,23],[16,24,16,25],[16,27,16,29],[21,21,21,23],[21,24,21,25],[21,26,21,29],[18,21,19,26],[22,21,23,29],[24,21,26,29],[26,18,26,19],[25,18,25,19],[24,13,24,15],[22,18,22,19],[25,13,25,15],[26,13,26,15]]}
["TargetedTestingMaster"]
[null,"PROTÉGÉ A (lorsque rempli)"]
[]
[null,null,"Sondage ciblé"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mission (client)"]
[]
[null,null,null,null,null,"Objectif du sondage"]
[]
[]
[null,null,"Étape 1. Renseignements sur le compte",null,null,null,null,null,null,null,null,null,null,"Étape 3. Définir l’anomalie",null,null,null,null,null,null,null,"Étape 5. Exécuter les tests et évaluer les résultats (indiquez la référence de la feuille de travail / résumer les résultats)"]
[null,null,"Nom du compte (poste aux É/F)"]
[null,null,"Date ou période auditée "]
[null,null,"Unité monétaire  "]
[null,null,"Seuil de signification des travaux"]
[]
[null,null,"Étape 2. Définir la population",null,null,null,null,null,null,null,null,null,null,"Étape 4. Plan du sondage ciblé",null,null,null,null,null,null,null,null,null,null,"Nombre d’éléments",null,"Montant","% des éléments testés"]
[null,null,"Montant total de la population",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalies",null,null,null,null,null,{"$f":"IF(TTTotalTestedAmount = \"\", \"\", TTMisstatementsAmount / TTTotalTestedAmount)","v":""}]
[null,null,"Nom du rapport"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 6. Prendre en compte le solde restant après le sondage ciblé"]
[]
[null,null,"Unité de sondage"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Sélection",null,null,"Nombre d’éléments","Montant","% de population",null,null,{"$f":"IF(TTUntestedAmount = \"\", \"\", TTUntestedAmount)","v":""},null,null,{"$f":"IF(OR(TTPerformanceMateriality = 0, TTUntestedAmount =\"\"), \"\", TTUntestedAmount / TTPerformanceMateriality)","v":""},null,{"$f":"IF(TTUntestedRatio=\"\",\"\",(\"x Seuil de signification des travaux\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Haute valeur",null,null,null,null,{"$f":"IF(TTTotalPopulationAmount = 0, \"\", TTHighValueAmount / TTTotalPopulationAmount)","v":""},null,null,{"$f":" IF(TTUntestedRatio =\"\",\"\", IF(TTUntestedAmount > TTPerformanceMateriality,\"Solde restant après le sondage ciblé > seuil de signification des travaux. \"&\"Documentez les sondages additionnels ci-dessous ou la justification pour ne pas effectuer d’autres sondages (c.à.d. éléments probants obtenus des tests des contrôles, des procédures analytiques de corroboration ou d’autres tests de détail).\",\"Solde restant après le sondage ciblé < ou = seuil de signification des travaux. Il n’est habituellement pas nécessaire d’effectuer d’autres tests. Documentez la conclusion du sondage ci-dessous.\"))","v":""}]
[null,null,"Comment avons-nous confirmé que la population est appropriée et complète?",null,null,null,null,null,null,null,null,null,null,"Risque",null,null,null,null,{"$f":"IF(TTTotalPopulationAmount = 0, \"\", TTRiskAmount / TTTotalPopulationAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Éléments  imprévisibles",null,null,null,null,{"$f":"IF(TTTotalPopulationAmount = \"\", \"\", TTUnpredictableAmount / TTTotalPopulationAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total des éléments testés",null,null,{"$f":"IF(SUM(TTHighValueItems, TTRiskItems, TTUnpredictableItems) = 0, \"\", SUM(TTHighValueItems, TTRiskItems, TTUnpredictableItems))","v":""},{"$f":"IF(SUM(TTHighValueAmount, TTRiskAmount, TTUnpredictableAmount) = 0, \"\", SUM(TTHighValueAmount, TTRiskAmount, TTUnpredictableAmount))","v":""},{"$f":"IF(SUM(TTHighValuePercentage, TTRiskPercentage, TTUnpredictablePercentage) = 0, \"\", SUM(TTHighValuePercentage, TTRiskPercentage, TTUnpredictablePercentage))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Non testés",null,null,null,{"$f":"IF(TTTotalTestedAmount = \"\", \"\", (TTTotalPopulationAmount - TTTotalTestedAmount))","v":""},{"$f":"IF(TTTotalTestedPercentage = \"\", \"\", (1 - TTTotalTestedPercentage))","v":""}]

{"sheet":"Non-Statistical Sampling Master","index":4,"n_rows":78,"n_cols":46,"rows_kept":78,"cut":false,"hidden":true,"merged":[[1,1,1,11],[28,28,29,33],[38,14,39,26],[37,22,37,25],[29,4,31,12],[32,2,32,12],[39,2,41,3],[41,28,44,37],[38,35,38,37],[39,35,40,37],[27,14,28,17],[30,14,30,17],[27,19,28,20],[30,19,30,20],[32,14,32,17],[32,19,32,20],[27,21,28,21],[27,22,28,25],[36,4,36,6],[34,8,34,10],[42,2,44,3],[39,4,41,12],[42,4,44,12],[38,2,38,12],[34,2,34,3],[35,4,35,6],[34,4,34,6],[36,8,36,10],[35,8,35,10],[35,2,35,3],[36,2,36,3],[18,2,24,3],[25,2,28,3],[33,8,33,10],[33,4,33,6],[25,4,28,12],[4,23,4,35],[10,28,10,31],[9,14,9,20],[9,28,9,33],[10,32,10,36],[10,14,15,26],[12,28,12,31],[13,28,15,37],[11,28,11,31],[11,32,11,36],[3,2,5,11],[13,5,13,12],[15,5,15,12],[14,5,14,12],[14,2,14,4],[6,4,6,19],[6,2,6,3],[9,2,9,12],[10,5,10,12],[10,2,10,4],[11,2,11,4],[12,2,12,4],[11,5,11,12],[12,5,12,12],[13,2,13,4],[15,2,15,4],[37,35,37,37],[36,28,36,33],[36,35,36,37],[17,14,17,26],[23,14,25,20],[17,28,17,33],[25,28,27,37],[26,22,26,25],[20,21,20,25],[21,21,21,25],[21,34,21,37],[18,28,20,37],[21,28,21,33],[19,22,19,25],[18,22,18,25],[22,14,22,26],[32,22,32,25],[17,2,17,8],[29,2,31,3],[18,4,24,12],[39,28,40,33],[43,21,44,24],[29,14,29,26],[43,14,44,20],[36,22,36,25],[30,22,30,25],[34,22,34,25],[34,14,34,19],[41,14,42,26],[30,28,30,37],[32,28,33,37],[31,14,31,26],[36,14,36,19],[31,34,31,37],[37,14,37,20],[28,34,29,37],[37,28,37,33],[31,28,31,33],[35,28,35,37],[34,28,34,37],[38,28,38,33]]}
["Non-StatisticalSamplingMaster","Non-StatisticalSamplingMaster-1"]
[null,"PROTÉGÉ A (lorsque rempli)"]
[]
[null,null,"Sondage non statistique "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mission (client)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[]
[null,null,"Étape 1: Objectif du sondage"]
[]
[]
[null,null,"Étape 2a) Renseignements sur le compte",null,null,null,null,null,null,null,null,null,null,null,"Étape 3. Définir l’anomalie",null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 6. Exécuter les tests (indiquez la référence de la feuille de travail / résumer les résultats)"]
[null,null,"Nom du compte (poste aux É/F)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total de l’échantillon"]
[null,null,"Date ou période auditée ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Écarts nets"]
[null,null,"Unité monétaire  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Notes (facultatif)"]
[null,null,"Montant total de la population"]
[null,null,"Nombre d'éléments"]
[null,null,"Seuil de signification des travaux"]
[]
[null,null,"Étape 2b) Définir la population et l’unité d’échantillonnage",null,null,null,null,null,null,null,null,null,null,null,"Étape 4. Déterminer la taille de l’échantillon",null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 7. Extrapoler les anomalies"]
[null,null,"Définir la population à tester",null,null,null,null,null,null,null,null,null,null,null,"Seuil de signification global"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Réduction",null,null,null,null,null,null,null,{"$f":"IF(AND(NSOverallMateriality>0,NSPerformanceMateriality>0),NSOverallMateriality-NSPerformanceMateriality,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Population d’échantillonnage",null,null,null,null,null,null,{"$f":"IF(NSTotalPopulationAmount>NSSampleTestedTotalAmount,NSSampleTestedTotalAmount,NSTotalPopulationAmount)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Seuil de signification des travaux",null,null,null,null,null,null,{"$f":"NSPerformanceMateriality","v":0},null,null,null,null,null,null,"Erreur brute la plus probable"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie acceptable égale au \nseuil de signification des travaux?"]
[]
[null,null,"Caractère approprié et exhaustif ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 8. Évaluation des résultats"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%",null,"Montant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie acceptable max. ",null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie totale de l’échantillon *",null,null,null,null,null,{"$f":"IF(ISBLANK(NSProjectedMisstatementAmount),\"\",NSProjectedMisstatementAmount)","v":""}]
[null,null,"Unité d’échantillonnage"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie estimée",null,null,null,null,null,null,"or",null,null,null,null,null,null,"* L’anomalie totale de l’échantillon englobe l’erreur connue et celle projetée et est calculée par IDEA comme étant l’erreur la plus probable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taux d’anomalie de l’échantillon",null,null,null,null,null,{"$f":"IF(NSTotalSampleMisstatement=\"\", \"\", NSTotalSampleMisstatement / NSSamplePopulation)","v":""}]
[null,null,"Éléments ciblés ou non significatifs? ",null,null,null,null,null,null,null,null,null,null,null,"Anomalie acceptable moins anomalie estimée\n",null,null,null,null,{"$f":"NSMaxTolerablePercentage - NSEstimatedMisstatementPercentage","v":0},null,"or",{"$f":"NSMaxTolerableAmount - NSEstimatedMisstatementAmount","v":0}]
[null,null,null,null,"Nbre d’éléments",null,null,null,"Montant",null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"% Pop\")","v":""}]
[null,null,"Éléments ciblés",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSTargetedTestingAmount=0), \"\", NSTargetedTestingAmount / NSTotalPopulationAmount)","v":""},null,null,"Éléments probants requis"]
[null,null,"Éléments  non significatifs",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSImmaterialAmount=0), \"\", NSImmaterialAmount / NSTotalPopulationAmount)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Résultats du sondage ciblé "]
[null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"Sample Population\")","v":""},null,{"$f":"IF((NSTargetedTestingItems + NSImmaterialItems) = 0, \"\", NSNumberOfItems - (NSTargetedTestingItems + NSImmaterialItems))","v":""},null,null,null,{"$f":"IF((NSTargetedTestingAmount + NSImmaterialAmount) = 0, \"\", NSTotalPopulationAmount - (NSTargetedTestingAmount + NSImmaterialAmount))","v":""},null,null,null,null,null,"Taille calculée de l’échantillon",null,null,null,null,null,null,null,null,null,null,null,null,null,"Total éléments ciblés",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=\"\",\"\",NSTargetedTestingAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taille déterminée de l’échantillon",null,null,null,null,null,null,null,null,null,null,null,null,null,"Écarts sondage ciblé (montant)"]
[null,null,"Définir les éléments ciblés et non significatifs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taux d’anomalie du sondage ciblé",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=0,\"\",NSTargetedTestingDifferences / NSTargetedTestingAmount)","v":""}]
[null,null,"Éléments ciblés"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 5. Sélection de l’échantillon"]
[null,null,"Éléments  non significatifs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Méthode de sélection de l’échantillon"]
[]
[]
[]
[]
[]
[null,null,0]
[null,null,"   ?"]
[null,null,"Faible "]
[null,null,"Modéré "]
[null,null,"Élevé"]
[null,null,1]
[null," ","   ?"]
[null,null,"Empirique"]
[null,null,"Aléatoire "]
[null,null,"Systématique"]
[null,null,1]
[]
[null,null,"Ratio Estimation"]
[null,null,"Difference Estimation"]
[null,null,1]
[]
[null,null,1]
[null,null,0]
[null,null,false]
[]
[null,null,false]
[]
[null,null,false]
[]
[null,null,88888888]
[]
[]
[null,null,{"$f":"NSOverallMateriality*0.5","v":0},"Half of Overall Materiality"]
[null,null,{"$f":"(IF(AND(W19>0,NSPerformanceMateriality>0),W19-NSPerformanceMateriality,0)) + NSEstimatedMisstatementAmount","v":0},"Sum of Haircut and Expected error"]

{"sheet":"Accept Reject Master","index":5,"n_rows":85,"n_cols":27,"rows_kept":85,"cut":false,"hidden":true,"merged":[[1,1,1,11],[23,17,24,24],[27,26,29,35],[15,31,16,35],[17,26,18,30],[17,31,18,35],[19,26,21,35],[22,26,23,30],[22,31,23,35],[24,26,26,31],[24,32,26,35],[26,2,29,5],[26,6,29,11],[27,13,29,16],[27,17,29,24],[11,2,13,5],[21,17,22,24],[11,13,16,24],[25,13,26,16],[25,17,26,24],[23,13,24,16],[19,13,20,16],[19,17,20,24],[22,2,23,5],[22,6,23,11],[24,2,25,5],[24,6,25,11],[3,2,5,6],[7,5,7,15],[21,13,22,16],[14,2,16,5],[14,6,16,11],[11,6,13,11],[19,2,21,5],[19,6,21,11],[4,19,4,32],[7,19,7,32],[18,2,18,7],[11,26,14,35],[15,26,16,30],[6,5,6,15],[6,22,6,34],[10,2,10,11],[10,13,10,18],[10,26,10,31],[18,13,18,17]]}
["AcceptRejectMaster"]
[null,"PROTÉGÉ A (lorsque rempli)"]
[]
[null,null,"Acceptation-rejet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mission (client)"]
[]
[]
[null,null,null,null,"Objectif du test"]
[]
[]
[null,null,"Étape 1. Renseignements sur le compte",null,null,null,null,null,null,null,null,null,null,"Étape 3. Définir des écarts",null,null,null,null,null,null,null,null,null,null,null,null,"Étape 5. Exécuter les tests et évaluer les résultats (indiquez la référence de la feuille de travail / résumez les résultats)"]
[null,null,"Nom du compte (poste aux É/F)"]
[]
[]
[null,null,"Date ou période auditée"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nombre d'écarts repérés"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Supérieur au nombre acceptable d'écarts?"]
[null,null,"Étape 2. Définir la population et l’unité d’échantillonnage",null,null,null,null,null,null,null,null,null,null,"Étape 4. Déterminer le nombre d’éléments à tester et les sélectionner "]
[null,null,"Nom du rapport",null,null,null,null,null,null,null,null,null,null,"Éléments probants souhaités"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Écarts acceptables"]
[null,null,"Nombre d’éléments dans la population",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Si la population >= 200, le sondage peut-il être et sera-t-il élargi?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nombre d’éléments à tester"]
[null,null,"Unité de sondage"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nombre d’éléments testés réellement"]
[null,null,"Comment avons-nous confirmé que la population est appropriée et complète?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Méthode de sélection"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"faible"]
[null,null,"modéré"]
[null,null,"élevé"]
[null,null,1]
[]
[]
[null,null,">=200"]
[null,null,"100-199"]
[null,null,"50-99"]
[null,null,"20-49"]
[null,null,"<20"]
[null,null,1]
[]
[]
[null,null,0]
[null,null,1]
[null,null,2]
[null,null,1]
[]
[]
[null,null,"Empirique"]
[null,null,"Aléatoire"]
[null,null,1]
[]
[]
[null,null,0]
[null,null,1]
[null,null,2]
[null,null,3]
[null,null,4]
[null,null,5]
[null,null,6]
[null,null,7]
[null,null,8]
[null,null,9]
[null,null,10]
[null,null,11]
[null,null,12]
[null,null,13]
[null,null,14]
[null,null,15]
[null,null,16]
[null,null,17]
[null,null,18]
[null,null,19]
[null,null,20]
[null,null,">20"]
[null,null,1]
[]
[null,null,0]

{"sheet":"AR Confirmation Log Master","index":6,"n_rows":27,"n_cols":28,"rows_kept":27,"cut":false,"hidden":true,"merged":[[3,1,3,2],[8,8,8,10],[8,19,8,27],[24,0,24,8],[0,0,0,2]]}
["PROTÉGÉ A (lorsque rempli)"]
["Registre de confirmation des comptes-clients"]
[]
["Mission",null,null,null,"Date de l’audit"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Procedures de remplacement",null,null,null,null,null,null,null,null,null,null,"Adresse postale"]
["Numéro d’échantillon","Numéro de compte du G/L","Nom du client","Numéro de compte du client/numéro de facture","Solde du client/montant de la facture selon les détails des débiteurs","Montant confirmé par le client","Montant de l’écart","Pas de réponse","Montant justifié selon les encaissements subséquents","Montant retracé à  d’autre  documentation de support ","Documentation examinée (chèques, factures, connaissements)","Écart net/\n erreur",null,"Date d’envoi de la première demande","Date d’envoi de la deuxième demande","Date de réception de la confirmation","Confirmation électronique reçue (O/N)","Référence de la marque d’audit  – suivi de la confirmation électronique*",null,"A. Pays","B. Adresse municipale ","C. bureau no ","D. Ville ","E. Province /état ","F.  Code postal","G. À l’attention de","H.  Numéro de téléphone (facultatif)","I. Adresse de courriel de la personne-ressource (facultative)"]
[1,null,null,null,null,null,{"$f":"IF((COUNTA(E11:F11)=2),E11-F11,0)","v":0},{"$f":"IF((COUNTA(F11:F11)<>1),E11,0)","v":0},null,null,null,{"$f":"IF(H11<>0,H11-I11-J11,IF(G11<>0,G11-I11-J11,0))","v":0}]
[{"$f":"A11+1","v":2},null,null,null,null,null,0,0,null,null,null,0]
[3,null,null,null,null,null,0,0,null,null,null,0]
[4,null,null,null,null,null,0,0,null,null,null,0]
[5,null,null,null,null,null,0,0,null,null,null,0]
[6,null,null,null,null,null,0,0,null,null,null,0]
[7,null,null,null,null,null,0,0,null,null,null,0]
[8,null,null,null,null,null,0,0,null,null,null,0]
[9,null,null,null,null,null,0,0,null,null,null,0]
[10,null,null,null,null,null,0,0,null,null,null,0]
[11,null,null,null,null,null,0,0,null,null,null,0]
[12,null,null,null,null,null,0,0,null,null,null,0]
[null,null,null,"TOTAUX",{"$f":"SUM(E11:E22)","v":0},0,0,0,0,0,null,{"$f":"SUM(L11:L22)","v":0}]
[]
["* Se reporter à BVG Audit 7053 pour des directives sur les procédures liées au suivi des réponses de confirmation par voie électronique p. ex. télécopie et courriel. "]
[]
["Légende des signes d’audit "]

{"sheet":"Fixed Asset Additions Master","index":7,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":true,"merged":[[3,1,3,3],[0,0,0,2]]}
["PROTÉGÉ A (lorsque rempli)"]
["Sondage des ajouts d’immobilisations corporelles "]
[]
["Mission",null,null,null,null,"Date de l’audit"]
[]
[]
[]
[]
["Numéro de l’échantillon","Numéro de compte du G/L","Numéro de l’immobilisation corporelle ","Description","Coûts des immobilisations dans le G/L ","Montant de la facture du fournisseur","Écart",null,"Fournisseur","Numéro de la facture","Date de la facture","Date de la mise en service","Bien autorisé approuvé (O/N)","Bien  comptabilisé en tant qu'actif? (O/N)"]
[1,null,null,null,null,null,{"$f":"E10-F10","v":0}]
[{"$f":"A10+1","v":2},null,null,null,null,null,0]
[3,null,null,null,null,null,0]
[4,null,null,null,null,null,0]
[5,null,null,null,null,null,0]
[6,null,null,null,null,null,0]
[7,null,null,null,null,null,0]
[8,null,null,null,null,null,0]
[9,null,null,null,null,null,0]
[10,null,null,null,null,null,0]
[null,null,null,"TOTAUX ",{"$f":"SUM(E10:E19)","v":0},{"$f":"SUM(F10:F19)","v":0},{"$f":"SUM(G10:G19)","v":0}]
[]
[]
["Légende des signes d’audit "]

{"sheet":"Fixed Asset Disposals Master","index":8,"n_rows":28,"n_cols":18,"rows_kept":28,"cut":false,"hidden":true,"merged":[[3,1,3,3],[0,0,0,2]]}
["PROTÉGÉ A (lorsque rempli)"]
["Sondage sur la cession des immobilisations corporelles"]
[]
["Mission  ",null,null,null,null,"Date de l’audit"]
[]
[]
[]
[]
["Numéro de l’échantillon","Numéro de compte du G/L","Numéro de l’immobilisation corporelle  ","Description","Date d’acquisition de l’actif","Date de la vente/cession (selon les documents de vente définitive)","Date de la vente/cession pendant l’exercice  audité? (O/N)","Montant de la vente (selon les documents de vente définitive)","Coût initial  de l’immobilisation corporelle","Amortissements cumulés ","Valeur comptable nette","Coûts de cession","Gain/perte calculé","Gain/perte selon le G/L","Écart","Encaissements  (chèques/virement électronique)","Montants encaissés  concordant aux montants des ventes (O/N)","Autorisé/ approuvé (O/N)"]
[1,null,null,null,null,null,null,null,null,null,{"$f":"I10-J10","v":0},null,{"$f":"H10-K10-L10","v":0},null,{"$f":"M10-N10","v":0}]
[{"$f":"A10+1","v":2},null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[3,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[4,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[5,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[6,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[7,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[8,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[9,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[10,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[11,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[12,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[13,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[14,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[15,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[null,null,null,null,null,null,"TOTAUX ",{"$f":"SUM(H10:H24)","v":0},0,0,0,0,0,0,0]
[]
[]
["Légende des signes d’audit"]

{"sheet":"Unrecord Liab - Pd Inv Master","index":9,"n_rows":28,"n_cols":17,"rows_kept":28,"cut":false,"hidden":true,"merged":[[3,1,3,2],[3,5,3,6],[8,13,8,14],[8,15,8,16],[0,0,0,2]]}
["PROTÉGÉ A (lorsque rempli)"]
["Sondage des passifs non constatés –  factures payées (décaissements subséquents)"]
[]
["Mission",null,null,null,"Date de l'audit"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"De manière régulière",null,"De manière irrégulière"]
["Numéro de l’échantillon","Nom du fournisseur/du fournisseur de service","Date de paiement","Numéro du paiement  \n(p. ex.., chèque, virement électronique) \n","Montant du paiement","Date de la facture","Numéro de la facture","Montant de la facture","Date d’expédition  (si expédition FAB)","Date de réception des marchandises/ période de service","Date d’inscription aux comptes à payer","Compte du G/L où le passif est constaté","Charges (E)/bilan (BS)","Inclus le  XX/XX/200X","Exclu le  XX/XX/200X","Inclus le  XX/XX/200X","Exclu le  XX/XX/200X"]
[1]
[{"$f":"A11+1","v":2}]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[null,null,null,"TOTAUX ",{"$f":"SUM(E11:E25)","v":0},null,null,{"$f":"SUM(H11:H25)","v":0},null,null,null,null,null,{"$f":"SUM(N11:N25)","v":0},{"$f":"SUM(O11:O25)","v":0},{"$f":"SUM(P11:P25)","v":0},{"$f":"SUM(Q11:Q25)","v":0}]
[]
["Légende des signes d’audit"]

{"sheet":"Unrecord Liab - Unpd Inv Master","index":10,"n_rows":28,"n_cols":14,"rows_kept":28,"cut":false,"hidden":true,"merged":[[3,1,3,2],[3,5,3,6],[8,10,8,11],[8,12,8,13],[0,0,0,2]]}
["PROTÉGÉ A (lorsque rempli)"]
["Sondage des passifs non constatés – factures impayées et frais courus"]
[]
["Mission",null,null,null,"Date de l’audit"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"De manière régulière",null,"De manière irrégulière"]
["Numéro d’échantillon","Nom du fournisseur/du fournisseur de service","Date de la facture impayée/ bon de commande ","Numéro de  la facture impayée/ bon de commande ","Montant de la facture impayée/ bon de commande","Date d’expédition  (si expédition FAB)","Date de réception des marchandises/période de service","Date d’inscription  aux comptes à payer","Compte du G/L où le passif est constaté","Charges (E)/ Bilan (BS)","Inclus le  XX/XX/200X","Exclu le XX/XX/200X","Inclus le XX/XX/200X","Exclu le XX/XX/200X"]
[1]
[{"$f":"A11+1","v":2}]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[null,null,null,"TOTAUX ",{"$f":"SUM(E11:E25)","v":0},null,null,null,null,null,{"$f":"SUM(K11:K25)","v":0},{"$f":"SUM(L11:L25)","v":0},{"$f":"SUM(M11:M25)","v":0},{"$f":"SUM(N11:N25)","v":0}]
[]
["Légende des signes d’audit"]

{"sheet":"Testing Detail Master","index":11,"n_rows":27,"n_cols":5,"rows_kept":27,"cut":false,"hidden":true,"merged":[[3,1,3,2],[0,0,0,2]]}
["PROTÉGÉ A (lorsque rempli)"]
["Tests de détail"]
[]
["Mission",null,null,null,"Date de l’audit"]
[]
[]
[]
[]
["Numéro d’échantillon","Référence selon la liste (Numéro de la facture, numéro de client, etc.)","Ajouter une colonne de description selon le type de sondage"]
[1]
[{"$f":"A10+1","v":2}]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[]
[]
["Légende des signes d’audit "]

{"sheet":"Statistical Sampling Master","index":12,"n_rows":78,"n_cols":46,"rows_kept":78,"cut":false,"hidden":true,"merged":[[1,1,1,11],[37,14,37,19],[37,22,37,25],[37,28,37,33],[37,35,37,37],[38,2,38,12],[38,14,39,26],[38,28,38,33],[38,35,38,37],[39,2,41,3],[39,4,41,12],[39,28,39,33],[39,35,39,37],[40,28,41,37],[41,14,42,26],[42,2,44,3],[42,4,44,12],[42,28,43,36],[43,14,44,20],[43,21,44,24],[44,28,44,37],[35,8,35,10],[35,28,35,37],[36,2,36,3],[36,4,36,6],[36,8,36,10],[36,14,36,19],[36,22,36,25],[36,28,36,37],[33,4,33,6],[33,8,33,10],[33,28,34,37],[34,2,34,3],[34,4,34,6],[34,8,34,10],[34,14,34,19],[35,2,35,3],[35,4,35,6],[32,2,32,12],[32,14,32,17],[32,19,32,20],[32,22,32,25],[32,28,32,33],[32,35,32,36],[29,34,29,37],[30,14,30,17],[30,19,30,20],[30,22,30,25],[30,28,31,37],[31,14,31,26],[27,21,28,21],[27,22,28,25],[28,28,29,33],[29,2,31,3],[29,4,31,12],[29,14,29,26],[21,28,21,33],[21,34,21,37],[22,14,22,26],[25,2,28,3],[25,4,28,12],[25,28,27,37],[26,22,26,25],[27,14,28,17],[27,19,28,20],[23,14,25,18],[14,5,14,12],[15,2,15,4],[15,5,15,12],[17,2,17,8],[17,28,17,33],[18,2,24,3],[18,4,24,12],[18,22,18,25],[18,28,20,37],[19,22,19,25],[20,21,20,25],[21,21,21,25],[17,14,17,21],[3,2,5,11],[4,23,4,35],[6,2,6,3],[6,4,6,19],[6,23,6,35],[9,2,9,12],[9,14,9,20],[9,28,9,33],[10,2,10,4],[10,5,10,12],[10,14,15,26],[10,28,10,31],[10,32,10,36],[11,2,11,4],[11,5,11,12],[11,28,11,31],[11,32,11,36],[12,2,12,4],[12,5,12,12],[12,28,12,31],[13,2,13,4],[13,5,13,12],[13,28,15,37],[14,2,14,4]]}
["Non-StatisticalSamplingMaster","Non-StatisticalSamplingMaster-1"]
[null,"PROTÉGÉ A (lorsque rempli)"]
[]
[null,null,"Sondage statistique"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mission (client)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[]
[null,null,"Étape 1. Objectif du sondage"]
[]
[]
[null,null,"Étape 2a. Renseignement sur le compte",null,null,null,null,null,null,null,null,null,null,null,"Étape 3. Définir l'anomalie",null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 6. Exécuter les tests (Indiquez la référence à la feuille de travail / résumer des résultats)"]
[null,null,"Nom du compte (poste aux É/F)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total de l'échantillon"]
[null,null,"Date ou période auditée",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Écarts nets"]
[null,null,"Unité monétaire",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Notes (facultatif)"]
[null,null,"Montant totale de la population"]
[null,null,"Nombre d'éléments"]
[null,null,"Seuil de signification des travaux"]
[]
[null,null,"Étape 2b. Définir la population et l'unité d'échantillonnage",null,null,null,null,null,null,null,null,null,null,null,"Étape 4a) Déterminer la taille de l'échantillon",null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 7.  Extrapoler les anomalies"]
[null,null,"Définir la population à tester",null,null,null,null,null,null,null,null,null,null,null,"Seuil de signification global"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Réduction",null,null,null,null,null,null,null,{"$f":"IF(AND(NSOverallMateriality>0,NSPerformanceMateriality>0),NSOverallMateriality-NSPerformanceMateriality,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Population d'échantillonnage",null,null,null,null,null,null,{"$f":"IF(NSTotalPopulationAmount>NSSampleTestedTotalAmount,NSSampleTestedTotalAmount,NSTotalPopulationAmount)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Seuil de signification des travaux",null,null,null,null,null,null,{"$f":"NSPerformanceMateriality","v":0},null,null,null,null,null,null,"Erreur brute la plus probable"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie acceptable égale aux seuil de signification des travaux?"]
[]
[null,null,"Caractère approprié et exhaustif",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Étape 8.  Évaluation des résultats"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%",null,"Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie acceptable max",null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie totale de l'échantillon*"]
[null,null,"Unité d'échantillonnage",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(NSProjectedMisstatementAmount),\"\",NSProjectedMisstatementAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anomalie estimée (prévue)",null,null,null,null,null,null,"or",null,null,null,null,null,null,"* L'anomalie totale de l'échantillon englobe l'erreur connue et celle projetée et est calculée par IDEA comme étant l'erreur la plus probable."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"* L'anomalie totale de l'échantillon englobe l'erreur connue et celle projetée et est calculée par IDEA comme étant l'erreur la plus probable."]
[null,null,"Éléments ciblés ou non significatifs?",null,null,null,null,null,null,null,null,null,null,null,"Anomalie acceptable moins anomalie estimée",null,null,null,null,{"$f":"NSMaxTolerablePercentage - NSEstimatedMisstatementPercentage","v":0},null,"or",{"$f":"NSMaxTolerableAmount - NSEstimatedMisstatementAmount","v":0},null,null,null,null,null,"Taux d'anomalie de l'échantillon",null,null,null,null,null,null,{"$f":"IF(NSTotalSampleMisstatement=\"\", \"\", NSTotalSampleMisstatement / NSSamplePopulation)","v":""}]
[null,null,null,null,"Nbre d'éléments",null,null,null,"Montant",null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"% Pop\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AJ33=\"\",\"\",IF(AJ33>0.05,\"Échec du sondage!  Un sondage additionnel ne peut s'appliquer parce que le taux d'anomalie de l'échantillon est supérieure à 5%.\",IF(NSTotalSampleMisstatement>NSMaxTolerableAmount,\"Échec du sondage! L'anomalie totale de l'échantillon est supérieure à l'anomalie acceptable.\",IF(NSTotalSampleMisstatement<=NSEstimatedMisstatementAmount,\"L'anomalie totale de l'échantillon est inférieure ou égale à l'anomalie estimée.\",\"L'anomalie totale de l'échantillon est supérieure à l'anomalie estimée. Choisir l'option qui s'applique ci-dessous.\"))))","v":""}]
[null,null,"Éléments ciblés",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSTargetedTestingAmount=0), \"\", NSTargetedTestingAmount / NSTotalPopulationAmount)","v":""},null,null,"Éléments probants requis (Niveau de confiance en %)"]
[null,null,"Éléments non significatifs",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSImmaterialAmount=0), \"\", NSImmaterialAmount / NSTotalPopulationAmount)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Si l'anomalie totale de l'échantillon est supérieure à l'anomalie estimée, choisir l'option qui s'applique: "]
[null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"Sample Population\")","v":""},null,{"$f":"IF((NSTargetedTestingItems + NSImmaterialItems) = 0, \"\", NSNumberOfItems - (NSTargetedTestingItems + NSImmaterialItems))","v":""},null,null,null,{"$f":"IF((NSTargetedTestingAmount + NSImmaterialAmount) = 0, \"\", NSTotalPopulationAmount - (NSTargetedTestingAmount + NSImmaterialAmount))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Considérer les résultats du sondage ciblé"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taille déterminée de l'échantillon selon IDEA",null,null,null,null,null,null,null,null,null,null,null,null,null,"Total éléments ciblés",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=\"\",\"\",NSTargetedTestingAmount)","v":""}]
[null,null,"Définir les éléments ciblés et non significatifs ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Écarts sondage ciblé (montant)"]
[null,null,"Éléments ciblés",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taux d'anomalie du sondage ciblé",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=0,\"\",NSTargetedTestingDifferences / NSTargetedTestingAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Le taux d'anomalie de l'échantillon et le taux d'anomalie du sondage ciblé sont (choisir l'option qui s'applique):"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Étpae 5. Sélection de l'échantillon"]
[null,null,"Éléments non significatifs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Conclusion:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Méthode de sélection de l'échantillon"]
[]
[]
[]
[]
[]
[null,null,0,null,null,null,"Si l'anomalie totale de l'échantillon est supérieure à l'anomalie estimée, choisir l'option qui s'applique: "]
[null,null,"   ?",null,null,null,"L'anomalie totale de l'échantillon est supérieure à l'anomalie estimée - N/A"]
[null,null,"Faible",null,null,null,"L'anomalie totale de l'échantillon est supérieure à l'anomalie estimée - Rejet de la population"]
[null,null,"Modéré",null,null,null,"L'anomalie totale de l'échantillon est supérieure à l'anomalie estimée - Sondage additionel"]
[null,null,"Élevé"]
[null,null,1,null,null,null,"Le taux d'anomalie de l'échantillon et le taux d'anomalie du sondage ciblé sont (choisir l'option qui s'applique):"]
[null," ","   ?",null,null,null,"Le taux d'anomalie de l'échantillon et le taux d'anomalie du sondage ciblé NE sont PAS considérablement different."]
[null,null,"Aléatoire",null,null,null,"Le taux d'anomalie de l'échantillon et le taux d'anomalie du sondage ciblé SONT considérablement different."]
[null,null,"Systématique"]
[]
[null,null,1]
[]
[null,null,"Ratio Estimation"]
[null,null,"Difference Estimation"]
[null,null,1]
[]
[null,null,1]
[null,null,0]
[null,null,false]
[]
[null,null,false]
[]
[null,null,false]
[]
[null,null,150000]
[]
[]
[null,null,{"$f":"NSOverallMateriality*0.5","v":0},"Half of Overall Materiality"]
[null,null,{"$f":"(IF(AND(W19>0,NSPerformanceMateriality>0),W19-NSPerformanceMateriality,0)) + NSEstimatedMisstatementAmount","v":0},"Sum of Haircut and Expected error"]

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[]
[null,"Étape 4. Déterminer la taille de l’échantillon",null,null,null,null,null,null,null,null,"Étapes 6 & 7: Exécuter les tests et extrapoler les anomalies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stop"]
[null,null,null,1.1000000000000001,1.8,3,1,{"$error":"#REF!"},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[null,"Population d’échantilonnage",null,null,null,5000,null,null,null,null,"Total de l'échantillon",null,null,50]
[null,"Seuil de signification des travaux",null,null,null,null,500,null,null,null,"Écarts nets",null,null,2]
[null,null,"Anomalie acceptable égale au \nseuil de signification des travaux?"]
[null,null,null,null,null,null,"Yes",null,null,null,"Erreur brute la plus probable :",null,null,198]
[null,null,null,null,null,true,null,false]
[]
[null,"Anomalie acceptable max. ",null,null,0.1,"or",500]
[null,null,"",null,null,null,null,null,null,null,"Étape 8. Évaluation des résultats"]
[null,"Anomalie estimée",null,null,0.03,"or",150,null,null,null,"Erreur brute la plus probable",null,null,null,200]
[null,"",null,null,null,null,null,null,null,null,null,"*(Equals Known: $2 + Projected: $198)"]
[null,"Tolerable - Est. Mistmt (%)","Anomalie acceptable – anomalie estimée (%)",null,7.0000000000000007E-2,"or",350]
[null,null,null,null,null,null,null,null,null,null,"Taux d'anomalie de l'échantillon",null,null,null,"1.2%"]
[null,"Éléments probants requis",null,null,null,null,"Low"]
[]
[null,"Taille calculée de l’échantillon",null,null,null,null,16]
[]
[null,"Taille déterminée de l’échantillon",null,null,null,null,16]
[null,""]

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[null,"Small Population Adjustment"]
[null,"Population","Min Pop","Adj Factor"]
[]
[null,0,8,0.55000000000000004]
[null,60,8,0.55000000000000004]
[null,65,8,0.56999999999999995]
[null,70,8,0.59]
[null,75,8,0.61]
[null,80,8,0.62]
[null,85,8,0.64]
[null,90,8,0.66]
[null,95,8,0.68]
[null,100,11,0.7]
[null,105,11,0.71]
[null,110,11,0.72]
[null,115,11,0.73]
[null,120,11,0.74]
[null,125,11,0.75]
[null,130,11,0.76]
[null,135,11,0.77]
[null,140,11,0.78]
[null,145,11,0.79]
[null,150,11,0.8]
[null,155,11,0.81]
[null,160,11,0.82]
[null,165,11,0.83]
[null,170,11,0.84]
[null,175,13,0.85]
[null,180,13,0.88]
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[null,198,13,0.99]
[null,199,13,0.99]
[null,200,15,1]
[null,null,null,null,null,"French template"]
[]
[null,"Number of items in population","Desired Level of Evidence","Tolerable Exceptions","Search String","Calculated Number of Items to Test (Text)","Calculated Number of Items to Test (Value)","Condition operation","Validation Check"]
[null,">= 200  ( 2 )","Low ( 2 )","0 ( 2 )",222,16,15,"\"=\"","Number of Items actually tested (entered by the user) >= Calculated number of items to test (in the previous column) "]
[null,">= 200  ( 2 )","Low ( 2 )","1 ( 3 )",223,32,31,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Low ( 2 )","2 ( 4 )",224,52,51,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Moderate ( 3 )","0 ( 2 )",232,30,29,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Moderate ( 3 )","1 ( 3 )",233,55,54,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Moderate ( 3 )","2 ( 4 )",234,80,79,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","High ( 4 )","0 ( 2 )",242,55,54,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","High ( 4 )","1 ( 3 )",243,85,84,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","High ( 4 )","2 ( 4 )",244,115,114,"\"=\"","Same as above."]
[null,"100 – 199  ( 3 )","Low ( 2 )","0 ( 2 )",322,10,9,"\"=\"","Same as above."]
[null,"100 – 199  ( 3 )","Moderate ( 3 )","0 ( 2 )",332,"> 10",9,"\">\"","Number of Items actually tested (entered by the user) > 10"]
[null,"100 – 199  ( 3 )","High ( 4 )","0 ( 2 )",342,"> 10",9,"\">\"","Same as above."]
[null,"50 – 99 ( 4 )","Low ( 2 )","0 ( 2 )",422,5,4,"\"=\"","Number of Items actually tested (entered by the user) >= Calculated number of items to test (in the previous column) "]
[null,"50 – 99 ( 4 )","Moderate ( 3 )","0 ( 2 )",432,"> 5",4,"\">\"","Number of Items actually tested (entered by the user) > 5"]
[null,"50 – 99 ( 4 )","High ( 4 )","0 ( 2 )",442,"> 5",4,"\">\"","Same as above."]
[null,"20 – 49 ( 5 )","Low ( 2 )","0 ( 2 )",522,3,2,"\"=\"","Number of Items actually tested (entered by the user) >= Calculated number of items to test (in the previous column) "]
[null,"20 – 49 ( 5 )","Moderate ( 3 )","0 ( 2 )",532,"> 3",3,"\">\"","Number of Items actually tested (entered by the user) > 3"]
[null,"20 – 49 ( 5 )","High ( 4 )","0 ( 2 )",542,"> 3",3,"\">\"","Same as above."]
[null,"< 20 ( 6 )","Low ( 2 )","0 ( 2 )",622,2,1,"\"\"","N / A"]
[null,"< 20 ( 6 )","Moderate ( 3 )","0 ( 2 )",632,"> 2",2,"\"\"","Do not perform validation check"]
[null,"< 20 ( 6 )","High ( 4 )","0 ( 2 )",642,"> 2",2,"\"\"","Do not perform validation check"]