Publications

- Publications

Publications

Year 2017

Independence and methods for conducting the audit

AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: The objective of this guide is to focus on the changes introduced by Leg. Decree no. 135 of 17/07/2016 on statutory audits, regarding the independence and performance of the audit, with particular reference to entities other than public-interest entities and intermediate regime entities.

Year 2017

Auditing activities and final opinion for consolidated financial statements

AUTHORS: Sylvain Rousmant and Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: The auditing of the Group’s consolidated financial statements requires the auditor to express a final opinion by organising the planning of the audit activities in terms of understanding the various items included in the Group's financial statements, evaluation and weighing of the risks which will be more complex than the activities carried out for the audit of a company's separate financial statements.

Year 2017

Consolidated financial statements: the pillars for the audit

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Quotidiano del Fisco Norme & Tributi (Taxation Newspaper - Regulations and Taxes)

DESCRIPTION: Leg. Decree no. 135/2016 brought some changes to Leg. Decree no. 39/2010 also with regard to statutory audit activities carried out within corporate groups that prepare consolidated financial statements. The identification of the reference standards for the preparation of consolidated financial statements and the correct definition of the control structure for the various members of the group have an impact on the activity that the auditor will have to carry out in order to express his opinion on the consolidated financial statements.

December 2016

Auditing of Consolidated Financial Statements - Reference standards and responsibilities

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: Leg Decree no. 135/2016 brought some changes to Leg. Decree no. 39/2010 also regarding the audit activities carried out within corporate groups that prepare consolidated financial statements. The identification of the reference standards for the preparation of consolidated financial statements and the correct definition of the control structure for the various members of the group have an impact on the activity that the auditor will have to carry out in order to express his opinion on the consolidated financial statements.