Publications

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Publications

Year 2017

Auditing activities and final opinion for consolidated financial statements

AUTHORS: Sylvain Rousmant and Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: The auditing of the Group’s consolidated financial statements requires the auditor to express a final opinion by organising the planning of the audit activities in terms of understanding the various items included in the Group's financial statements, evaluation and weighing of the risks which will be more complex than the activities carried out for the audit of a company's separate financial statements.


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