01 Area of activity

Statutory and voluntary audit

Understanding processes. Strengthening information.

Verification work built around the company's reality and its processes.

Our approach.

An audit engagement begins with understanding the company: the activities carried out, the organisation, administrative flows and how financial statement data are produced. This knowledge makes it possible to identify the areas requiring greater attention and to plan checks proportionate to the context.

During the work, accounting information, documents and relevant procedures are examined, maintaining dialogue with the people responsible for company processes. Checks are carried out within the scope of the engagement and the applicable rules, with independence of judgement.

Alongside the audit required by law, F.D.R. can carry out voluntary engagements when a company wishes for an independent examination of its economic and financial information. Objectives, documents to be examined and the form of the result are defined before the work begins.

Areas of work.

Statutory audit

The statutory audit is carried out in accordance with Legislative Decree No. 39 of 27 January 2010 and the applicable International Standards on Auditing (ISA Italia). The work begins with an understanding of the company, the context in which it operates and its internal control. This knowledge is updated throughout the engagement and guides the auditor's planning and professional judgement. The examination of the evidence gathered supports the auditor's opinion on the financial statements, within the limits and in accordance with the terms of the engagement.

F.D.R. currently carries out audit work for companies in the following sectors:

Wholesale trade
Manufacture of leather and leather goods
Metal fabrication
Waste collection, recovery and disposal
Repair and maintenance of civil aircraft and spacecraft
Production of wine from grapes
Rental and operating leasing of machinery and equipment for construction and civil engineering work
Real estate activities
Retail trade

Voluntary audit

This is a path agreed with the company to meet a specific need to verify accounting information. The scope is defined at the outset, so that the work and the outcome are consistent with the purposes of the engagement.

Sustainability report

The sustainability report brings together the environmental, social and governance information required for companies subject to reporting obligations. Legislative Decree 125/2024 governs the reporting and provides that the attestation of conformity is to be carried out by statutory auditors with a specific qualification. In its attestation work, F.D.R. sets out in a report its conclusions on the conformity of the reporting with the reporting criteria, the marking rules and the disclosure obligations on the environmental taxonomy laid down by Regulation (EU) 2020/852, pursuant to Article 14-bis of Legislative Decree 39/2010.

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