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Il testo fornisce un inquadramento normativo italiano e internazionale, alla luce del D.Lgs. 39/2010 di attuazione della direttiva 2006/43/CE e delle più recenti direttive 2014/34/UE e 2014/56/UE, che consente di presentare le modalità di funzionamento della nuova disciplina della Revisione legale dei conti, all'interno del sistema dei controlli societari. Si esaminano i più recenti riferimenti professionali, emanati dalle categorie competenti a ciò preposte, sia per le società private, sia per quelle pubbliche; in particolare si trattano i punti salienti dei principi internazionali di revisione, ISA, dei nuovi principi contabili OIC, di derivazione IAS/IFRS, e dei principi internazionali per il settore pubblico, IPSAS, rilevando lo sforzo per un'armonizzazione contabile e dei controlli nel panorama internazionale. In tal modo, il testo vuole essere un proficuo supporto, non solamente teorico, soprattutto nell'ambito dei corsi di formazione di base in materia di revisione, tenuti presso istituzioni universitarie e organismi professionali. Sono previsti approfondimenti di temi rilevanti nell'attività di revisione quali la ciclicità delle fasi del processo, dalla pianificazione alla programmazione dell'intervento, dall'esecuzione delle verifiche nei principali cicli operativi aziendali, all'espressione del giudizio nella relazione finale, oltre all'apprezzamento del rischio di revisione, alla valutazione della significatività (o materiality) e del livello accettabile di errore. L'attività di revisione si fonda su elementi probativi, ossia su un sistema di documentazione a supporto del revisore, quali check lists, questionari, carte di lavoro, che sarà oggetto di considerazione. La parte finale del testo evidenzia i principi irrinunciabili che qualificano il sindaco e il revisore, in primis la responsabilità e l'indipendenza, qualità su cui si fonda l'espressione del giudizio professionale nella relazione finale del Collegio sindacale e in quella del Revisore legale de.
Corporate governance --- Corporations --- Law and legislation. --- Auditing
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Agriculture --- Economic development --- Environmental auditing --- Environmental auditing. --- Economic aspects --- Environmental aspects --- Economic aspects. --- Environmental aspects. --- Italy.
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Agriculture --- Economic development --- Environmental auditing --- Environmental auditing. --- Economic aspects --- Environmental aspects --- Economic aspects. --- Environmental aspects. --- Italy.
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Accounting --- Accounting. --- Auditing --- Financial statements --- Law and legislation --- Standards.
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Boards of directors. --- Corporate governance --- Corporations --- Law and legislation. --- Auditing
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Agronomy --- Agriculture --- Economic development --- Environmental auditing --- Développement économique --- Vérification environnementale --- Economic aspects --- Periodicals. --- Environmental aspects --- Periodicals --- Aspect économique --- Périodiques --- Aspect de l'environnement --- Environmental auditing. --- Economic aspects. --- Environmental aspects. --- Italy. --- Business, Economy and Management --- Economics --- agricultural economics --- agricultural finance --- Auditing, Environmental --- Environmental accounting --- Environmental compliance auditing --- Green accounting --- Environmental engineering --- Environmental impact analysis --- Environmental policy --- Environmental reporting --- Eco-development --- Ecodevelopment --- Agrarian question --- Agribusiness --- Agricultural economics --- Agricultural production economics --- Production economics, Agricultural --- Land use, Rural --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Farming --- Husbandry --- Industrial arts --- Life sciences --- Food supply --- Italia --- Italian Republic --- Italianska republika --- Italʹi︠a︡nskai︠a︡ Rėspublika --- Italie --- Italien --- Italii︠a︡ --- Italii︠a︡ Respublikasi --- Italiĭsʹka Respublika --- Itālija --- Itālijas Republika --- Italijos Respublika --- Italikē Dēmokratia --- Īṭāliyā --- Italiya Respublikasi --- It'allia --- It'allia Konghwaguk --- İtalya --- İtalya Cumhuriyeti --- Iṭalyah --- Iṭalye --- Itaria --- Itaria Kyōwakoku --- Jumhūrīyah al-Īṭālīyah --- Kgl. Italienische Regierung --- Königliche Italienische Regierung --- Laško --- Lýðveldið Ítalía --- Olasz Köztársaság --- Olaszország --- Regno d'Italia --- Repubblica italiana --- Republiḳah ha-Iṭalḳit --- Włochy --- Yidali --- Yidali Gongheguo --- Italy --- Italʹi͡anskai͡a Rėspublika --- Italii͡ --- Italii͡a Respublikasi --- Īṭāliy --- Economic geography
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Finance, Public --- Auditing --- Law and legislation --- Law and legislation. --- Italy. --- Cameralistics --- Public finance --- Italia --- Italian Republic --- Italianska republika --- Italʹi︠a︡nskai︠a︡ Rėspublika --- Italie --- Italien --- Italii︠a︡ --- Italii︠a︡ Respublikasi --- Italiĭsʹka Respublika --- Itālija --- Itālijas Republika --- Italijos Respublika --- Italikē Dēmokratia --- Īṭāliyā --- Italiya Respublikasi --- It'allia --- It'allia Konghwaguk --- İtalya --- İtalya Cumhuriyeti --- Iṭalyah --- Iṭalye --- Itaria --- Itaria Kyōwakoku --- Jumhūrīyah al-Īṭālīyah --- Kgl. Italienische Regierung --- Königliche Italienische Regierung --- Laško --- Lýðveldið Ítalía --- Olasz Köztársaság --- Olaszország --- Regno d'Italia --- Repubblica italiana --- Republiḳah ha-Iṭalḳit --- Włochy --- Yidali --- Yidali Gongheguo --- Currency question --- Italy --- Italʹi͡anskai͡a Rėspublika --- Italii͡ --- Italii͡a Respublikasi --- Īṭāliy --- Public finances
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law --- envornmental law --- criminal law --- ambiente --- diritto ambientale --- Environmental law --- Environmental impact analysis --- Law and legislation --- Analysis of environmental impact --- Environmental assessment --- Environmental impact assessment --- Environmental impact evaluation --- Impact analysis, Environmental --- Environmental auditing --- Environmental monitoring --- Environmental protection --- Environment law --- Environmental control --- Environmental quality --- Environmental policy --- Law --- Sustainable development --- Environmental law. --- Law and legislation. --- Italy. --- Italia --- Italian Republic --- Italianska republika --- Italʹi͡anskai͡a Rėspublika --- Italie --- Italien --- Italii͡ --- Italii͡a Respublikasi --- Italiĭsʹka Respublika --- Itālija --- Itālijas Republika --- Italijos Respublika --- Italikē Dēmokratia --- Īṭāliy --- Italiya Respublikasi --- It'allia --- It'allia Konghwaguk --- İtalya --- İtalya Cumhuriyeti --- Iṭalyah --- Iṭalye --- Itaria --- Itaria Kyōwakoku --- Jumhūrīyah al-Īṭālīyah --- Kgl. Italienische Regierung --- Königliche Italienische Regierung --- Laško --- Lýðveldið Ítalía --- Olasz Köztársaság --- Olaszország --- Regno d'Italia --- Repubblica italiana --- Republiḳah ha-Iṭalḳit --- Włochy --- Yidali --- Yidali Gongheguo --- Italy
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