The role of financial audit in assessing company's development ability and increasing investors' protection

• Autorzy: Kuczyńska-Cesarz Anna , Szczerbak Monika

Identyfikatory

DOI

10.37105/iboa.61

• Języki publikacji: EN

Abstrakty

EN

The development of global economic dependencies contributed to the significant demand increase for financial information about companies. Only reliable and transparent financial statements are a useful source of information. To provide security and protection for the stakeholders, financial statements must be audited. In Poland the current thresholds obliging companies to audit financial statements are relatively high. Therefore, the vast majority of enterprises do not audit their financial statements. If financial audit is of such a high rank, why does the vast majority of small and medium enterprises do not audit their financial statements? This article attempts to answer that question and prove that the audit norms, lack of knowledge of the report’s substance, and consequently - lack of conviction about its usefulness in making accurate and effective decisions in the company, is resulting in marginal interest among entrepreneurs to use the auditors’ services.

Słowa kluczowe

EN

financial audit; financial statement; audit report; letter to the board; security of commerce

PL

audyt finansowy; sprawozdanie finansowe; raport z audytu; bezpieczeństwo handlu

• Wydawca: Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
• Czasopismo: Inżynieria Bezpieczeństwa Obiektów Antropogenicznych
• Rocznik: 2020
• Tom: Nr 2
• Strony: 1--16
• Opis fizyczny: Bibliogr. 28 poz., tab.

Twórcy

autor

Kuczyńska-Cesarz Anna

• Military University of Technology

autor

Szczerbak Monika

• University of Technology and Economics

Bibliografia

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Uwagi

PL

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).