Audero has signed a four-year deal with Como, having spent last season on-loan with Inter Milan. He leaves Sampdoria after five years on the books.
Cesc said: “Emil is an excellent signing for our team. He has played at the highest levels of Italian football and we believe that he will be an important player for this season and the following ones. He will grow with us as we continue this ambitious project."
Indonesian-born Audero also stated: “I am very happy but above all very proud to start an important and new chapter in my career.
“I expect a difficult championship, because nothing can be taken for granted now. We will have to be good at imposing ourselves and demonstrating that we are not simply a team with many new players, but an already cohesive team that can achieve important results.
"The club made a very good impression on me. The project was explained to me a few weeks ago and, now that I have signed, the ambitions and seriousness of the club have been reiterated to me once again. So, I can only be impressed and happy about all this."