Publication Date:
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.
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.
Iris type:
1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
List of contributors:
Rossi, Claudia; Servalli, Stefania
Book title:
Doing Banking in Italy: Governance, Risk, Accounting and Auditing issues