Interpretazione, Giudizio E Tecnologia: L’attualità Del Pensiero Di Gino Zappa Nella Revisione Contabile

This chapter reinterprets Gino Zappa’s Tendenze nuove negli studi di ragioneria (1927), examining its relevance to contemporary auditing in the age of artificial intelligence. It argues that Zappa’s shift from a technical view of accounting to a systemic, knowledge-based conception of the business entity offers conceptual insights that resonate with key features of digital auditing. Although artificial intelligence can significantly enhance data analysis, it cannot fully replace professional judgment or a holistic understanding of business phenomena. Zappa’s legacy therefore remains highly relevant for contemporary accounting and auditing scholarship, reinforcing the view that the value of technological innovation remains grounded in critical interpretation and professional judgment.