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Revisione Contabile e interessi in conflitto

Listed author(s):
  • Giuseppe Carriero
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    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.

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    Article provided by FrancoAngeli Editore in its journal ECONOMIA E DIRITTO DEL TERZIARIO.

    Volume (Year): 2004/1 (2004)
    Issue (Month): 1 ()

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    Handle: RePEc:fan:ededed:v:html10.3280/ed2004-001002
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