Quality and independence
An audit is worth what its quality is worth. We manage quality as a system, with clear responsibilities, independent reviews and documented evidence.
Quality management system
Link Audit has adopted internal policies and procedures based on the international quality management standards adopted in Italy (ISQM Italia 1 and 2) and on ISA Italia 220 for individual engagements. Since September 2022 the internal quality system has been the responsibility of partner Elda Gagliano.
Independence
Before accepting each engagement we check independence and any threats to it, under Legislative Decree 39/2010 and the code of ethics for statutory auditors. Information obtained during engagements is confidential and is not disclosed without authorisation.
Our commitments within the network
Integra International’s rules require member firms to meet high ethical and professional standards. In practice this means we:
- Understand the client’s needs in detail and plan the engagement accordingly.
- Apply auditing standards and professional practice rigorously.
- Meet the network’s quality standards on each engagement and across the firm.
- Pass periodic quality reviews of professional requirements, competence, assignment of engagements, supervision and review, consultation, client acceptance and monitoring.
- Keep up to date with the economic and regulatory context of each sector.
- Uphold professional ethics in the conduct of everyone involved in our engagements.
Code of Ethics and Conduct
Our values, the principles of the Code of Ethics and the rules of conduct are set out in a single document, approved by the Governing Body on 21 January 2026, which also explains how to report a breach.
Technology and documentation
Working papers are kept on the Digit Audit platform, which tracks preparation, review and archiving of every file. Technology
Tell us about your engagement.
A partner will reply in person to arrange a first meeting, at your premises or online.