Abstract
[Autom. eng. transl.] Legislative Decree 27 January 2010, n. 39 introduces in our system an organic reform of the auditing of the accounts and gathers in a single normative body the criminal cases to protect the correct execution of the control operated by the auditors. The result presents not a few problematic profiles from the political-criminal, systematic and exegetical point of view.
| Translated title of the contribution | [Autom. eng. transl.] THE NEW CRIMINAL REGULATION OF THE LEGAL AUDIT OF THE ACCOUNTS |
|---|---|
| Original language | Italian |
| Pages (from-to) | 661-672 |
| Number of pages | 12 |
| Journal | DIRITTO PENALE E PROCESSO |
| Publication status | Published - 2010 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 16 Peace, Justice and Strong Institutions
Keywords
- Revisione dei conti
- responsabilità per omesso controllo
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