O potrzebie audytu zewnętrznego organizacji pozarządowych w Polsce

• Autorzy: Agnieszka Mroczkiewicz , Anna Kamińska-Stańczak

Warianty tytułu

EN

ON THE NEED OF THIRD-PARTY AUDIT (FINANCIAL REVIEW) OF NON-GOVERNMENTAL ORGANIZATIONS IN POLAND

• Języki publikacji: PL

Abstrakty

EN

Non-governmental organizations in Poland hold funds coming from public and non-public sources, i.e. from individuals, companies and various types of institutions. Disbursement of these funds are not subject, however, to efficient public supervision which would ensure the protection of social and fiscal interests of the state and which would legitimate the image of the organization perceived by its donors. Currently applicable regulations related to the obligation of financial statement review apply to a very small portion of non-governmental organizations. Therefore, the article calls for the implementation of the obligation of annual certification of non-governmental organizations’ expenditures. Such service of chartered accountant can become a perfect tool of monitoring the organization’s finances, as well as the tools of its “certification” as a fairly and economically operating institution.

Słowa kluczowe

EN

THIRD-PARTY AUDIT; FINANCIAL REVIEW; NON-GOVERNMENTAL ORGANIZATIONS IN POLAND

• Wydawca: Wydział Zarządzania - Uniwersytet Gdański
• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2011
• Tom: 1
• Numer: 2
• Strony: 303-313

Twórcy

autor

Agnieszka Mroczkiewicz

• Katedra Rachunkowości Wydziału Zarządzania UG,

autor

Anna Kamińska-Stańczak

• Katedra Rachunkowości Wydziału Zarządzania UG,