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Revisione Contabile e interessi in conflitto

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  • Giuseppe Carriero

Abstract

Revisione Contabile e interessi in conflitto ABSTRACT: Il saggio si sofferma su due diverse modalità con cui il conflitto di interessi nella revisione contabile può manifestarsi: quelle riconducibili al cd. conflitto intrinseco, che riguarda in modo diretto e interno i rapporti tra committente e società di revisione, presidiato da regole di incompatibilità; quelle relative al cd. conflitto estrinseco, che si manifesta in ragione dello svolgimento da parte della società di revisione di attività ulteriori e diverse rispetto al controllo contabile. Riguardo a tali insiemi concettuali, l’analisi mira a verificare la completezza e la efficacia delle soluzioni adottate dal nostro ordinamento e a individuarne le lacune, anche alla luce delle recenti esperienze straniere.

Suggested Citation

  • Giuseppe Carriero, 2004. "Revisione Contabile e interessi in conflitto," ECONOMIA E DIRITTO DEL TERZIARIO, FrancoAngeli Editore, vol. 2004(1).
  • Handle: RePEc:fan:ededed:v:html10.3280/ed2004-001002
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