This chapter explores the auditing activity in listed banks in the Italian scenario. A short in- troduction referred to the Italian listed banks and an overview of their auditors open the chapter. Considering the civil law context characterizing the Italian environment, the regu- lations regarding the auditing of listed banks are explored. In this regard, the Legislative Decree 39/2010 implementing the Directive 2006/43/EC on statutory audits and the recent adoption of ISA with some interpretation/application notes localizing the standards in re- spect of Italian law and regulation (the so-called ISA Italy) are considered. The auditing activity of banks is also analysed in its different moments considering the peculiarity of banks.

External auditing in Italian banks listed on the stock market

ROSSI, Claudia;SERVALLI, Stefania
2016

Abstract

This chapter explores the auditing activity in listed banks in the Italian scenario. A short in- troduction referred to the Italian listed banks and an overview of their auditors open the chapter. Considering the civil law context characterizing the Italian environment, the regu- lations regarding the auditing of listed banks are explored. In this regard, the Legislative Decree 39/2010 implementing the Directive 2006/43/EC on statutory audits and the recent adoption of ISA with some interpretation/application notes localizing the standards in re- spect of Italian law and regulation (the so-called ISA Italy) are considered. The auditing activity of banks is also analysed in its different moments considering the peculiarity of banks.
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Rossi, Claudia; Servalli, Stefania
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/75163
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