Auditing is mandatory for some companies but can undoubtedly be beneficial for businesses of all sizes. The certification issued by auditors for company financial statements confirms the transparency of the accounting process and expresses the company’s solidity. Studio Corno’s auditors are registered in the Italian Register of Statutory Auditors and provide an accurate auditing service, allowing your company to improve its credibility in the eyes of suppliers, clients and lending establishments, as well as shareholders and stakeholders generally.

Our professionals are not only auditing experts but also have an in-depth knowledge of the realities of running a business, with their specific features and requirements.

Studio Corno is distinguished by the multidisciplinary and multisectoral nature of its teams, which include legal, tax and labour advisors with international expertise; in conducting the auditing process, they will be a unique and decisive partner that responds to the global needs of your business with a full range of solutions. 

The wide-ranging experience gained in the field allows us to provide an auditing service that begins with understanding the environment in which the company operates, examines its fundamental processes and includes risk management for future development. Certification of the conformity of the financial statements provides valuable information for assessment purposes, thus turning a legal obligation into a strategic tool for business growth. The data gathered during the auditing and analysis work on the financial and economic plans can in fact point to new strategies and perspectives for dealing with the challenges of the market.

Our auditing services

  • Auditing of the separate and consolidated financial statements
  • Examination of pro forma financial statements
  • Fairness opinions required by law
  • Auditing of group reporting packages
  • Support to the board of statutory auditors
  • Auditing of the transition to International Financial Reporting Standards and US GAAP
  • Certification of financial covenants
  • Voluntary auditing and due diligence review
  • Accounting certifications for tax concession and other purposes

Voluntary auditing

Statutory audits are subject to rules that require the person conducting the accounting analysis procedure to apply “principles of independence and objectivity” as established by EU Directive 56/2014. The purpose is to ensure “the orderly functioning of markets by enhancing the integrity and efficiency of financial statements”. For this reason, even companies not required by law should be able to avail themselves of financial statement certification through a voluntary audit.

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Our approach to auditing the financial statements meets the growing demand for social responsibility and the desire for strategic business planning. More importantly, it serves to make the relationship with clients and investors, lenders, the tax authorities and other interest groups of the company transparent.

In the context of our voluntary auditing services we perform:

  • full and limited audits (reviews) of financial statements and other financial information;
  • agreed upon procedures (auditing procedures agreed with the client);
  • auditing of interim financial statements for internal and external information purposes;
  • auditing of social and sustainability reports.

Other audit-related activities can involve:

  • company, intangible asset and impairment asset valuations;
  • purchase price allocation;
  • verification of contractual breaches and price review clauses;
  • due diligence: economic, financial, accounting, tax, employment law;
  • accounting checks on suspected irregularities and fraud;
  • verification of administrative liability procedures pursuant to Italian Legislative Decree 231/2001.

Auditing is therefore one of the many legal, financial, tax and management consultancy services that Studio Corno can offer your company.

Copyright 2022 CORNO CTA SRL STP
VAT 00947490967 | Share capital: 100.000€ | Tax code 09206750151 | REA 1285358

Copyright 2021 Corno – Centro Terziario Avanzato s.r.l.
P.IVA 00947490967 | Capitale sociale: 100.000€ | C.F. 09206750151 | REA 1285358

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