| IFAC

PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 501 ELEMENTI PROBATIVI – CONSIDERAZIONI SPECIFICHE SU DETERMINATE VOCI

Basis for Conclusions: ISA 501 (Redrafted), Audit Evidence—Specific Considerations for Selected Items

May 19, 2026

IAASB

Italian

Completed

PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 402 CONSIDERAZIONI SULLA REVISIONE CONTABILE DI UN’IMPRESA CHE ESTERNALIZZA ATTIVITÀ AVVALENDOSI DI FORNITORI DI SERVIZI

ISA 402 (Revised and Redrafted), Audit Considerations Relating to an Entity Using a Service Organization

May 19, 2026

IAASB

Italian

Completed

PRINCIPIO INTERNAZIONALE SUGLI INCARICHI DI ASSURANCE (ISAE) 3000 (REVISED)-INCARICHI DI ASSURANCE DIVERSI DALLE REVISIONI CONTABILI COMPLETE O DALLE REVISIONI CONTABILI LIMITATE DELL’INFORMATIVA FINANZIARIA STORICA

International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information

May 14, 2026

IAASB

Italian

Completed

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