Assirevi has introduced important news with the Documento di ricerca n. 240 of February 2017, compared to the previous 194 from 2016. The content of the representation letter has been revised according to the audit principles ISA Italia which states that this must always be request to the client at the end of each audit. Our company has promptly acknowledged the necessity of the changes and assimilations regarding the format in use before the emission of the cited document. It is important to keep in mind that the auditor has to verify the suitability of the representation letter requested to his/her clients. Therefore our partners can decide to include other assurances if they think that it is necessary.
For further information please consult the following link: http://www.assirevi.it/