Auditors play a vital role during corporate crisis in preventing insolvency. They can actively contribute to find solutions to overcome the crisis. They can verify liability issues that could affect business continuity. On confirmation, they have the authority to ensure directors take the appropriate steps to overcome the crisis. If the directors do not take appropriate measures, auditors have significant powers. They may call a general meeting of members, make proposal and put forward suggestions. In the case of an irreversible crisis and unresponsive management, auditors have the power to apply to court to intervene to dissolve the company.
La responsabilità degli organi di controllo nella crisi d'impresa
ROSAPEPE, Roberto
2013-01-01
Abstract
Auditors play a vital role during corporate crisis in preventing insolvency. They can actively contribute to find solutions to overcome the crisis. They can verify liability issues that could affect business continuity. On confirmation, they have the authority to ensure directors take the appropriate steps to overcome the crisis. If the directors do not take appropriate measures, auditors have significant powers. They may call a general meeting of members, make proposal and put forward suggestions. In the case of an irreversible crisis and unresponsive management, auditors have the power to apply to court to intervene to dissolve the company.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
