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

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Warianty tytułu
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.
Rocznik
Tom
Strony
1--16
Opis fizyczny
Bibliogr. 28 poz., tab.
Twórcy
  • Military University of Technology
  • University of Technology and Economics
Bibliografia
  • [1] Baryłka A., About the need to establish technical and construction specialization for protective buildings, Inżynieria Bezpieczeństwa Obiektów Antropogenicznych nr 3, Warsaw 2019.
  • [2] Beresińska, M. Golec, A. Karmańska, True and fair view concept in Poland and abroad, Theory Books of The Research Council of The Accountants Association in Poland 1997, no. 40
  • [3] Bień W., Company’s finances management, Difin, Warsaw 2008.
  • [4] Grygutis K., Internal audit as a confirmation of credibility of the financial statement, [w:] Informative function of accountancy in modern economy, Published by: UwB, Białystok 2008.
  • [5] Karmańska A., Is accountancy in threat?, Accountancy no.4, Warsaw 2014.
  • [6] Kuczyńska-Cesarz Anna, Financial audit system in Poland and its relationship with accounting engineering, Inżynieria Bezpieczeństwa Obiektów Antropogenicznych nr 4, Warsaw 2019.
  • [7] Kuczyńska-Cesarz Anna 2017, Financial audit and the security of business trading [in:] Practical conditions of European security, red. n. B. Jagusiak, K. Karski, Wojskowa Akademia Techniczna, Warsaw 2017.
  • [8] Micherda B., Levels of financial analysis, Accountancy issues no. 3-4, Warszaw 2002.
  • [9] Nowak E., red., Income statement, Difin, Warsaw 2004.
  • [10] Obolewicz J., Ethics of participants investment process in construction in the aspect of safety and health protection at work, Inżynieria Bezpieczeństwa Obiektów Antropogenicznych nr 3, Warsaw 2019.
  • [11] Sawicki K., Responsibility for accounting of business entities, https://prnews.pl/co-trzeba-wiedziec-o-bieglym-rewidencie-39411, 2014.
  • [12] Świetla K., Classification and recognition of capital investments in individual financial statements of the selected listed companies [w:] Current conditioning for quantification in accountancy, B. Micherda, red. Difin, Warsaw 2013.
  • [13] Szczerbak M., Financial Reporting in the Times of uncertainty and global changes against the Polish conditions, Company of the future, UTH, no. 4(21) Warsaw 2014.
  • [14] Winiarska K., red., ISA 1 – Presentation of financial statements Difin, Warsaw 2007.
  • [15] Żukowska,H., Janik W., red. Internal audit of the financial statement versus credibility of the company, Katolicki Uniwersytet Lubelski Jana Pawła II, Published by: KUL, Lublin 2012.
  • [16] https://www.pwc.pl/pl/pdf/zmiany-dot-komitetow-audytu-pwc.pdf.
  • [17] https://biznes.newseria.pl/news/banki/wiedza_audytora_moze_byc,p18681617953
  • [18] http://www.instytutrewizjifinansowej.pl/biuletyn/IRF/biuletyn-bdo-rewizja-finansowa/Badanie-w-praktyce/sprawozdanie-bieglego-rewidenta-z-badania-sprawozdania-finansowego1892.html.
  • [19] www.konferencjadwaswiaty.pl.
  • [20] http://studiamba.wsb.pl/baza-wiedzy/funkcja-gwarancyjna-kapitalu-badanie-sprawozdania-finansowego-przez-bieglego-rewidenta.
  • [21] Structural changes of groups of national economy entities in Regon register 1 half of 2016, CSOP, Department of Methodology, Standards and Registers, Statistical IT Centre, Warsaw 2016, www.stat.gov.pl.
  • [22] http://www.egospodarka.pl/59053,Audyt-finansowy-niedoceniane-Listy-do-Zarzadu,1,39,1.html.
  • [23] www.deloitte.com/pl.
  • [24] Accounting Act of 29 September 1994 . (Dz. U. 2019 r., item 351 with changes).
  • [25] Act of 11 May 2017 on statutory auditors, audit companies and public oversight (shortly - Act on statutory auditors) (Journal of Laws of 2019, item 1421 with changes)
  • [26] Commission Regulation (EU) No 475/2012 of 5 June 2012.
  • [27] ISA 315 Recognition and evaluation of risk related do a significant distortion due to gaining knowledge about the entity and its environment, appendix 2.
  • [28] Appendix 1.1 to the Resolution no. 2783/52/2015 of The National Chamber of Statutory Auditors of 10 February 2015. National Standard on Auditing 200 in the wording of The International Standard on Auditing 200 (IAASB).
Uwagi
PL
Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-303714af-59ec-4750-8512-044aab4979e7
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