[Autom. eng. transl.] The text provides an Italian and international regulatory framework, in the light of Legislative Decree 39/2010 implementing Directive 2006/43 / EC and the most recent directives 2014/34 / EU and 2014/56 / EU, which allows to present the methods of operation of the new discipline of the Legal Audit of the accounts, within the system of corporate controls. The most recent professional references are examined, issued by the competent categories set up for this purpose, both for private and public companies; in particular, the main points of the international auditing standards, ISA, of the new accounting standards OIC, of IAS / IFRS derivation, and of the international principles for the public sector, IPSAS, are discussed, noting the effort for accounting harmonization and controls in the international panorama. In this way, the text is intended to be a fruitful support, not only theoretical, especially in the context of basic training courses on revision, held at university institutions and professional bodies. In-depth studies of relevant issues are envisaged in the audit activity, such as the cyclical nature of the process phases, from the planning to the planning of the intervention, from the execution of the checks in the main business operating cycles, to the expression of the judgment in the final report, in addition to the appreciation of audit risk, the assessment of materiality (or materiality) and the acceptable level of error. The audit activity is based on audit evidence, ie on a documentation system supporting the auditor, such as check lists, questionnaires, work papers, which will be the subject of consideration. The final part of the text highlights the essential principles that qualify the mayor and the auditor, primarily the responsibility and independence, a quality on which the expression of professional judgment is based in the final report of the Board of Statutory Auditors and in that of the Statutory Auditor of accounts.
|Translated title of the contribution||[Autom. eng. transl.] Legal Audit of Accounts and Risk Approach|
|Number of pages||191|
|Publication status||Published - 2015|