AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: Leg Decree no. 135/2016 brought some changes to Leg. Decree no. 39/2010 also regarding the audit activities carried out within corporate groups that prepare consolidated financial statements. The identification of the reference standards for the preparation of consolidated financial statements and the correct definition of the control structure for the various members of the group have an impact on the activity that the auditor will have to carry out in order to express his opinion on the consolidated financial statements.