Laws concerning auditing. Changes made by the Legislative Decree 39/2010
Legislative Decree 39/2010
Planning and organization of work
The audit risk, the determination of Materiality and Tolerable Error
The audit of securities, investments and receivables
The audit of bank balances, fixed assets, intangible assets and inventories
The audit of liabilities and income statement
The audit of bank financial statements
Analysis of Standard on Auditing 570 (Going Concern)
The audit procedures applied to the consolidated financial statements
The audit of the cooperatives
Audit procedures used in the limited review and other special cases. The impairment test
Auditor's representations on Business Plans and Covenants
Using the work of auditor's expert; signature of tax returns
Conclusion of audit work; audit report
Management Report and verification of consistency with the financial statements