revisori

Revisori is the Italian plural form of revisore, a term that generally denotes an auditor or reviewer. In corporate and public administration contexts, revisori refers to professionals who examine financial statements, accounting records, and internal controls to ensure accuracy, compliance with laws and standards, and reliability of reporting. The word is used both for individual auditors and for bodies that oversee an organization’s finances.

In Italian corporate governance, revisori commonly refers to two related roles. The first is the revisore legale dei conti, or statutory external auditor, an independent professional required to examine and issue opinions on the company’s financial statements. Revisions are conducted in accordance with Italian accounting standards and international standards where applicable. Revisions are regulated by laws such as the legislative framework governing statutory auditing and are typically performed by professionals registered in the Albo dei Revisori Legali and overseen by the national accounting council.

The second form involves a governance body known as the collegio dei revisori dei conti (often aligned with the traditional function of a board of statutory auditors). This body is elected by shareholders to supervise the administration and the integrity of financial reporting, monitor compliance with laws and the company’s statutes, and coordinate with any external statutory auditor. In many companies, particularly smaller ones, the oversight role may be fulfilled by a collegio sindacale or internal control mechanisms in place of or alongside an external revisore legale.

Outside Italy, revisori generally means auditors or reviewers, used in broader contexts to denote individuals who audit or review documents, processes, or performances.