Invoice Auditor in Italy Naples –Free Word Template Download with AI
Via Toledo 187, 80132 Naples (NA), Italy
VAT Number (P.IVA): IT04829170634
Chamber of Commerce: NA-1234567
REA: NA-987654
Phone: +39 081 555 0123 | Email: [email protected]
Certified Auditor – OIC RegisteredBill To (Client)
Compagnia del Sole S.p.A.
Via Chiaia 92, 80121 Naples (NA), Italy
VAT Number (P.IVA): IT03918260631
Attn: Dr. Marco Esposito, Chief Financial Officer
Email: [email protected]
Service Provider (Auditor)
Studio Audit Partenope S.r.l.
Via Toledo 187, 80132 Naples (NA), Italy
Lead Auditor: Dott.ssa Lucia Ferrante, C.A.
Registration: OIC – Organismo Italiano di Contabilità
Professional License No. NA/2019/00847
Description of Audit Services RenderedThis invoice is issued by Studio Audit Partenope S.r.l., a registered and independent auditing firm headquartered in Naples, Italy, in accordance with the professional engagement contract dated 20 December 2024 (Contract Ref. CTR-2024-0312). The services described below were performed by our team of qualified auditors in compliance with Italian Legislative Decree No. 39/2010 (implementing EU Directive 2006/43/EC on statutory audits), the International Standards on Auditing (ISA) as adopted by the OIC, and the applicable provisions of the Italian Civil Code (Codice Civile, Articles 2409–2429). All audit procedures were conducted at the client's principal offices in Naples and at the secondary operational site located in the historic centre of the city.
| Ref. | Service Description | Hours | Rate (EUR) | Amount (EUR) | VAT (22%) |
|---|---|---|---|---|---|
| 01 | Statutory audit of the consolidated financial statements for the fiscal year 2024, including verification of compliance with Italian GAAP (Principi Contabili Italiani) and IFRS reconciliation. Performed by the Lead Auditor and two senior audit associates at the Naples headquarters. | 120 | € 145.00 | € 17,400.00 | € 3,828.00 |
| 02 | Internal control assessment and risk-based audit of the revenue cycle, procurement processes, and inventory management at the Compagnia del Sole S.p.A. facilities in Naples. Includes walkthrough procedures, substantive testing, and evaluation of IT general controls. | 85 | € 130.00 | € 11,050.00 | € 2,431.00 |
| 03 | Interim review of quarterly financial statements (Q1 and Q2 2025) in accordance with ISRE 2410. Includes analytical procedures, inquiry of management, and evaluation of subsequent events relevant to the Naples operations. | 48 | € 135.00 | € 6,480.00 | € 1,425.60 |
| 04 | Compliance audit of tax filings, social security contributions (INPS/INAIL), and local municipal obligations specific to the city of Naples. Verification of adherence to the Italian Tax Code (Codice della Fiscalità) and regional regulations of Campania. | 36 | € 125.00 | € 4,500.00 | € 990.00 |
| 05 | Preparation and issuance of the independent Auditor's Report (Relazione del Revisore Legale) to the Shareholders' Meeting, including management letter with recommendations for improvement of internal governance structures. | 24 | € 150.00 | € 3,600.00 | € 792.00 |
| 06 | Travel, accommodation, and administrative expenses incurred by the audit team while performing on-site procedures at the Naples office and the secondary warehouse in the Port of Naples (Molo Beverello area). | — | — | € 1,275.00 | € 280.50 |
| Subtotal (Net) | € 44,305.00 |
| VAT (22% – Italian Standard Rate) | € 9,747.10 |
| TOTAL AMOUNT DUE | € 54,052.10 |
Payment Due: Within 30 calendar days from the date of issue (by 15 July 2025).
Payment Method: Bank wire transfer (Bonifico Bancario) to the following account:
IBAN: IT60 X054 2811 1010 0000 0123 456
BIC/SWIFT: BLOPIT22 (Banca Popolare di Napoli S.p.A.)
Beneficiary: Studio Audit Partenope S.r.l., Via Toledo 187, 80132 Naples (NA), Italy
Reference: Invoice NAP-2025-0047 – Compagnia del Sole S.p.A.
Late Payment Penalty: In accordance with Italian Legislative Decree No. 231/2002, a penalty of 1.5% per month of delay shall apply to any outstanding balance after the due date, in addition to the statutory interest rate set by the Bank of Italy.
Professional Notes and Legal DisclaimersThis invoice is issued by an independent Auditor registered with the OIC (Organismo Italiano di Contabilità) and the Chamber of Commerce of Naples. The audit engagement was conducted in strict compliance with the principles of independence, objectivity, and professional scepticism as outlined in the OIC Code of Ethics for Professional Accountants and the Italian statutory audit regulations.
The Auditor's Report referenced in line item 05 constitutes the formal opinion on the fairness and accuracy of the financial statements of Compagnia del Sole S.p.A. for the fiscal year 2024. This report will be presented to the Shareholders' Meeting (Assemblea dei Soci) to be held in Naples no later than 30 September 2025, in compliance with Article 2363 of the Italian Civil Code.
All working papers, audit evidence, and supporting documentation related to this engagement are retained by Studio Audit Partenope S.r.l. in Naples for a minimum period of ten (10) years, as required by Italian professional regulations and the OIC standards on documentation retention.
This invoice is subject to the jurisdiction of the Courts of Naples, Italy. Any disputes arising from this engagement shall be resolved in accordance with Italian law. The parties agree to attempt mediation before initiating any formal legal proceedings, in line with the provisions of Legislative Decree No. 28/2010.
For any queries regarding this invoice or the audit services rendered, please contact the undersigned Lead Auditor at the Naples office during regular business hours (Monday to Friday, 09:00–18:00 CET).
AuthorisationIssued and signed in Naples, Italy, on 15 June 2025.
Dott.ssa Lucia Ferrante, C.A.
Lead Auditor & Managing Partner
Studio Audit Partenope S.r.l.
OIC Registration No. 00847-NA
Professional Seal & Signature: [APPLIED]
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