Badanie sprawozdań finansowych małych i średnich przedsiębiorstw
Research of small and medium enterprises financial reports

Summary/Abstract: Most companies operating on the Polish market are micro, small and medium enterprises constituting 99,8% of all companies on the Polish market. This article presents the stages and procedures of researching SMEs and takes into account a growing risk of entrepreneurship and changes occurring in financial audits. Researching small and medium enterprises consists of three stages: assessing the risk, reacting to the risk and reporting it. Directing research into the risk areas allows for limiting these problem areas and at the same time provides information for an entrepreneur as to in which areas irregularities occur and how to improve them.

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