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REVISIONE LEGALE: DA ASSIREVI I MODELLI PER LA LETTERA DI ATTESTAZIONE


L'Associazione Italiana Revisori Contabili (ASSIREVI) ha pubblicato il Documento di Ricerca n. 214, che sostituisce il Documento di Ricerca n. 204R del settembre 2017, con cui fornisce indicazioni applicative delle regole e linee guida contenute nel Principio di revisione internazionale (ISA Italia) 580 "Attestazioni scritte in merito al contenuto delle attestazioni scritte da parte della Direzione". In allegato al documento, sono resi disponibili dei modelli di lettera di attestazione che potranno essere utilizzati dal revisore nelle diverse circostanze e che tengono conto del contenuto dell'esempio di lettera di attestazione presentato nell'Appendice 2 all'ISA Italia n. 580. In particolare, gli Allegati A e B presentano i modelli di riferimento ai fini delle attestazioni della Direzione per il bilancio d'esercizio e/o consolidato redatti secondo principi contabili IFRS e norme di legge italiane. L'allegato C presenta invece il modello di riferimento di lettera di attestazione per una revisione contabile limitata sulla relazione finanziaria semestrale IAS 34. Fonte: http://www.assirevi.com
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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