Domenico Merlino
Senior Partner and Managing Partner
- Chartered accountant and statutory auditor
- Adjunct Professor of Auditing, LUMSA University (2022/2023)
- EMEIA Board Member, Integra International
Audit and assurance with big-network rigour.Alongside businesses and institutions across Italy.
Link Audit is an independent audit firm with its registered office in Palermo and operations throughout Italy. Our partners trained in international networks and lead every engagement personally, from planning to the signed report.
PalermoRegistered audit firmItalian Register of Statutory Auditors no. 169403
Big Four experiencePartners trained in international audit networks
Integra InternationalIndependent member firm, network in 82 countries
What we do
Four practice areas, each led by a partner. We do not spread ourselves across every possible service: we focus where we have direct experience.
Audit and assurance
Statutory and voluntary audits, agreed-upon procedures and group reporting, with big-network methodology.
DetailsGovernance, risk and compliance
Compliance models under Decree 231, Internal Audit, internal controls, adequate organisational structures and tax risk.
DetailsRestructuring and advisory
Crisis indicators, business plans, valuations, due diligence and support in corporate transactions.
DetailsForensic accounting
Accounting investigations, fraud analysis and expert support in litigation, with independence and evidential rigour.
DetailsWho we work with
Sectors where rules, controls and reporting have their own logic, and where we have built specific experience.
Public healthcare
Financial statement audits, Internal Audit and certifiability programmes for public healthcare trusts.
Read moreCooperatives and non-profits
Audit, governance and adequate organisational structures for cooperatives and non-profits, with Digit Audit Cooperative.
Read morePublic bodies and state-owned companies
Audit, internal controls, procedures and anti-corruption for public bodies and publicly owned companies.
Read moreSMEs and family businesses
First audit engagements, growth, access to finance, transactions and succession.
Read moreWhy Link Audit
“Our ambition is to share plans for success with our clients. We work to build a solid and mutually rewarding partnership.”
Domenico MerlinoSenior Partner
Partners on every engagement
The partner who signs the report follows the work throughout, and is the person you talk to.
Sector knowledge
Public healthcare, cooperatives, public bodies and SMEs: sectors we know from the inside.
Method and quality
A risk-based approach under ISA Italia and a quality management system under ISQM Italia.
Our own technology
The Digit Audit platform, used exclusively by Link Audit and integrated with AI systems.
Digit Audit: technology at the service of judgement
Every engagement is documented on Digit Audit, a platform used exclusively by Link Audit. Automation and AI speed up data analysis; conclusions remain the auditor’s.
How we use technology
Our partners
Elda Gagliano
Partner, Head of Quality
- Chartered accountant and statutory auditor
- Teaching fellow in Auditing, LUMSA University
- Auditing trainer for accountants and statutory auditors
Insights
Value through quality: when compliance is not enough
ISQM Italia 1, ISQM Italia 2 and ISA Italia 220: why a compliant system of quality management does not, on its own, guarantee an audit that creates value for the company and its stakeholders.
Expiry of the statutory audit engagement: the prorogatio question
Term of engagement, reappointment and continuity of the accounting audit: what Legislative Decree 39/2010 and the Italian Civil Code provide, and how to avoid an audit gap.
Italian S.r.l.: when appointing an auditor is mandatory
The thresholds in Article 2477 of the Civil Code, how they are measured, when the obligation ends and what to expect in the first audit year.
Local roots, international reach
As an independent member of Integra International we work with audit and advisory firms around the world on foreign subsidiaries, group reporting and cross-border transactions.
About the network138independent firms
82countries
596partners
6,400+professionals
Source: Integra International published statistics, October 2026.
Tell us about your engagement.
A partner will reply in person to arrange a first meeting, at your premises or online.
Send an enquiry
ti.tiduaknil@otksa