L’organizzazione dell’attività del revisore: il Fascicolo di revisione was past modified: Novembre seventh, 2016 by Ernesto Zamberlan
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Nel caso in cui l’incarico venga affidato advertisement una società di revisione, occorre designare un responsabile con le necessarie competenze for every seguire l’attività, garantendogli le risorse sufficienti e il personale qualificato nell’adempimento della sua mansione. Questi è chiamato advert un attivo coinvolgimento, dedicando il proprio tempo e la propria esperienza all’incarico cui è chiamato, specie nelle circostanze più complesse. Richiamando l’Isa Italia 220, vediamo can be found in base alle normative vigenti sono riconducibili proprio al responsabile la direzione e la supervisione nello svolgimento della revisione, oltre che l’effettuazione del riesame del lavoro compiuto. L’articolo ten-quater dispone poi che il revisore o la società di revisione mantengano la documentazione relativa a ciascuno dei propri clienti, registrando for each ogni singolo esercizio finanziario le informazioni chiave (quindi denominazione sociale, indirizzo, luogo di attività), il nominativo del responsabile della revisione e i corrispettivi for every l’attività di revisione e quelli per eventuali ulteriori servizi erogati.
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