Kancelaria Biegłych Rewidentów - Audit of financial statements
Audit of financial statements

Aim of audit:

The aim of financial statement audit is to give a written opinion and a report by statutory advisors on the condition of financial statement. Statutory advisors also check if the statement properly and reliably displays material and financial condition as well as the financial outcome of the audited unit.

In accordance with the act on accountancy the financial statement consist of:

Information resulting from financial statements is analyzed and used by various groups of stakeholders:

The audit is conducted by a statutory auditor mainly for the owner of the unit. The work of statutory auditor, who is an independent expert, should confirm if the financial statement drawn up by accountancy department and approved by management was:

When should financial statement be audited?

Every financial statement on request of the unit’s management board or owners (supervisory board) may be audited or checked by a statutory advisor. However, some companies are obliged by the act on accountancy to have their annual financial statements audited.

In accordance with the act on accountancy some financial statements are obliged to undergo an audit and be publicized. This rule applies to:

The audit also involves:

A statutory auditor who carries out the financial statement is chosen by the authorities that approve the financial statement of the firm, unless the status, contract or other enforcing rules of law determine different.

The client enters a contract with a statutory auditor for an audit, in time that allows the client to participate in stock-taking of significant property components.

 

 

Actions carried out by an auditor:

As a result of the audit carried out, statutory advisor ought to gather evidence enabling him voicing, in the opinion and the report, an appropriate view on an audited financial statement. While carrying out an audit we try to form the interaction with our clients so that they could perceive us as open-minded and friendly people who understand the complexity of processes which take place in their company. We are committed to consider honest exchange of opinions and mutual transfer of information. We respect the time of people who cooperate with us. Our aim is to satisfy the client respecting at the same time standing professional and ethical norms.

General actions of our auditors include:

Introductory actions (after having concluded the contract)

Organizing the plan of the audit:

Introductory audit (before closing of the books):

Fundamental audit(after closing of the books):

What does the audited unit receive:

Informacje podatkowe
Ministerstwo Finansów przygotowało projekt zmian w przepisach regulujących warunki i tryb odliczania i zwrotu wydatków na zakup kas fiskalnych, który dostosowuje przepisy do nowelizacji upoważniającej Prezesa Głównego Urzędu Miar do wydawania potwierdzeń o spełnieniu przez kasy odpowiednich warunków technicznych do dokonania odliczenia.
Wykupione przez pracodawcę pakiety świadczeń medycznych, których wartość nie jest wolna od podatku dochodowego od osób fizycznych...
ForAudit - Aktualności
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