Memento Legal Review

An indispensable practical tool for all professionals who have statutory auditor assignments or of member of the board of auditors responsible for the legal audit.

The volume illustrates the phases of the work, from the preparation of the letter of assignment at the expression of opinion on the budget , taking into account all legislative innovations, including the new principles on quality control ISQM (Italy) 1 and ISQM (Italy) 2 and the Italian Code of Ethics and Independence .

Planning aspects are described in detail, as are responses to identified audit risks, the compilation and archiving of working papers , drafting the audit report and expressing the opinion.

An entire chapter is dedicated to sustainability reporting and the related assurance activity

Numerous checklist And standard models for carrying out the revision checks complete the discussion.

The main novelties of the 2025 edition

The 2025 edition of Memento Legal Review is updated with:

• Quality control principles ISQM (Italy) 1 and ISQM (Italy) 2
• Legislative Decree 125/2024 implementing the CSRD
• Legislative Decree 136/2024 corrective to the crisis code: reporting obligations for the auditor
• a new chapter on the control bodies
• OIC 34 on revenues
• Italian Code of Ethics and Independence