Annual report Helpcode Italia - EN

4.4 Independent
Auditor’s Report
To the General Assembly
of HELP CODE ITALIA
Judgment
We performed the auditing of the Year-End Report for
HELP CODE Italia (hereafteralso
called the “Agency”), made up of the Financial
Statement from December 31, 2021, the Balance
Sheet for the fiscal year closing on that date and also
of the general sections and those that illustrate the
budget items that make up the Mission Report. The
above-mentioned Year-End Report was prepared for
the first time in conformity with Italian norms that
regulate the criteria for drafting said materials.
In our judgment, the year-end report furnishes a
true and correct representation of the consolidated
financial situation of HELP CODE Italia as of December
31, 2021 and the economic outcome for the fiscal year
closing on that date, in conformity with Italian norms
that regulate the criteria for drafting said materials.
Elements on which Judgment is Based
We performed the audit in compliance with the
principles of international auditing (ISA Italia). Our
responsibility in accordance with said principles is
further described in the paragraph “Auditing firm’s
responsibility for auditing the year-end report” in the
current report. We are independent with respect to
HELP CODE Italia, in compliance with the norms and
principles of ethics and independence applicable in
Italian law to the matter of auditing yearend financial
statements. We hold that we have acquired sufficient
and appropriate probative elements on which to base
our judgment.
Other Aspects
The Financial Statement presents data corresponding to
the previous fiscal year by means of comparison. Said data
derive from the Financial Statement closing December
31, 2020 drafted on the basis of criteria illustrated in the
related explanatory notes, which were subject to auditing
by us and on which we have emitted a judgment of
conformity without modifications on May 4, 2021.
Responsibility of Helpcode Italia’s Executive
Council and Controlling Body for Year-End Report
The Executive Council is responsible for drafting the
year-end report that furnishes a true and correct
representation in compliance with the Italian norms that
govern the criteria for drafting said reports and in the
terms provided for by the law, for that part of internal
control of the same, considered necessary in order to
allow for drafting a year-end report that does not contain
significant errors due to fraud or to unintentional events
or behavior.
The Executive Council is responsible for the evaluation
of the Agency’s ability to continue to operate as a
functioning entity, and in the drafting of the yearend
report, for the appropriateness of the use of the
assumption of business continuity as well as for an
adequate report on the subject. The Executive Council
uses the assumption of business continuity in drafting
the year-end report unless it has estimated that
conditions exist for the extinction or dissolving and
subsequent liquidation of the Agency or conditions
for the interruption of the activity, or that there are no
realistic alternatives to such choices.
The Controlling Body has the responsibility of
surveillance, within the terms provided for by law, on
the process of drafting the Agency’s financial report.
Auditing Firm’s Responsibility for Audit of Financial
Statement
Our objectives are to acquire with reasonable certainty
that the Year-End Report overall does not contain
significant errors due to fraud or to unintentional
events or behavior, and to issue an auditing report
that includes our judgment. By reasonable certainty
we mean a high level of certainty that in any case does
not furnish the guarantee that an audit performed
in compliance with the principles of international
auditing (ISA Italia) can always identify a significant
error should such exist. Errors may derive from fraud or
unintentional events or behavior and are considered
significant when one can reasonably expect that
singly or overall these errors are able to influence the
financial decisions of the users made on the basis of
the year-end report.
Within the scope of the auditing performed in
compliance with the principles of international
auditing (ISA Italia),
we used professional judgment and maintained
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ANNUAL REPORT 2021