System rewizji finansowej z uwzględnieniem funkcji korygującej sprawozdanie finansowe
The corrective function of audit

Summary/Abstract: The main aim of this article is to demonstrate that audit fulfils a corrective function, in addition to the functions of information provision, control and en-dorsement. The study presents the findings of empirical research which shows that auditors confirm the existence of the corrective function of audit and generally think that it is performed satisfactorily. The theoretical part highlights the difference between the control function of audit and its corrective function. Additionally, the cybernetic approach to the accounting system has been presented, where the role of feedback is fulfilled by audit through its corrective function.

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