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Controllo Legale dei Conti, Il

Published/Hosted by Giuffre Editore. ISSN: 1720-4437.

The profession of the certified public accountant is going through a period of particularly significant evolution, applying on a European level and involving the giving up of certain acquired behavioural habits. This is why the Certified Public Accountants' Foundation, the operative body issuing from the local Professional Association, felt it was its duty to sponsor communication, in the aim of making it not only available to the category of Certified Public Accountants, thereby implementing measures provided for by the National Council, as regards availability of information, but to sponsor communication to companies in which the Certified Public Accountant has, to a great extent, become a leading figure. The Review has set itself the target of supplying answers to various problems on the subject of legal auditing, from doctrinal, legal, technical, professional and cultural viewpoints. It sets itself the target of expounding on criticism and proposals, by highlighting current correlation factors which converge into the more general problem of protecting public trust, third parties and leading figures of market economy, such as shareholders, investors, creditors and the government, where the above are concerned and associated in various forms of private and public enterprise. The topics and guidelines which the Review intends to expand upon can be summed up as follows.1. Legal auditing activity understood in its widest context; its formal and substantial contents as regards company "management", company relations, protection of third party interests, auditing of books and records, statements as per Articles 2408 and 2409 of the Civil Code, procedures so as to diligently perform aforesaid activity, according to legal doctrine's consolidated guidelines, as regards the different realities within companies and relations.2. Topics regarding legal doctrine and the most interesting actual cases taken from case law.3. The theme of auditing from "technical and enforceable" viewpoints, considering that current law has defined the "Certified Public Accountant" as possessing the qualifications of an "Auditor". Development and enforcement of accounting and auditing principles, as an operative reference-point for the professional behaviour of the Auditor who is a "Chartered Accountant". Auditing as a tool to perform effective and substantial audits; Auditing as an investigative tool, as regards recording and transparency of management action; Auditing understood as a structural system for the Board of Auditors (including collaborations); Auditing used to create synergies in company management structures, while remaining within the framework of independent behaviour. From a quality viewpoint, the Review sets itself the target of complying with strictly scientific methods, without disregarding the interpretative rights of descriptions which authors of the various articles shall have to express with basic clarity and intelligibility.

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