Identyfikacja zagrożeń wypłacalności banku
Identification of the threats to bank solvency

Summary/Abstract: The paper concentrates on the issue of threats to the solvency of a bank. Because of the huge role of financial institutions in the functioning and stabilization of national and global economy, and taking into consideration the scale of consequences, particular attention is paid to the identification of potential risks of bank insolvency. The results of research identifying the main factors leading to the bank financial distress are presented, as well as the direction of analysis performed by bank supervisors in early warning systems. The kinds of information coming from financial statements and other sources are also enumerated, which should be used by auditors before presenting their opinion about the grounds of going concern assumption.

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