SCLN Legal Network

Legal Audit



The Firm offers legal audit of accounts, which consists in:

  1. Verifying the accounts and relative audit report;

  2. Verifying the correct bookkeeping of the company and of the management. As a matter of example:

    • Evaluation and/or update of the reliability of the administrative accounting system and the internal control system;
    • Verification of the mandatory books pursuant to civil, tax, welfare and special laws;
    • Verification of the existence of documents relative to tax obligations and welfare and randomized verification of documents proving the payments;
    • Survey with respect to verifying that the management operation are correctly reported in the account books;
    • Verification of the reparation of eventual irregularities;
    • Verification of cash and shares assets.

The control of the responsibility of drafting the financial statements and the correctness of the information contained, the correct drafting of the bookkeeping, the adequate internal control system and the integrity of the capital, for which the directors are responsible. The planning and the review finalized to obtain, with reasonable certainty that the financial statement does not contain material errors.

In order to provide legal advice the verification is made keeping in mind the ethical and technical rules for legal audit of accounts, namely:

  • international audit principles;
  • international audit principles (ISA Italy) recommended by Consob.

The verification to be made during the audit will follow the randomification method. The nature, time-frame and entity of the verification made during the audit are determined bearing in mind the results of the accounting and administrative evaluations, in particular by the internal control system.