Rola biegłego rewidenta w procesie połączenia spółek
The role of an auditor in the process of business combinations

Summary/Abstract: The aim of the paper is to present the role which can be played by an auditor in business mergers. The author of the study focused on activities resulting from legal regulations as well as unregulated by law. The paper presents auditors’ duties and tasks related to business merger, enforced by the Accounting Act and the Commercial Companies Code, pointing to requirements that auditors should meet to carry them out. Additionally, the author described advisory aspects of the auditor involvement in the process of business mergers and showed what knowledge and qualifications are necessary to perform the advisory function properly. In order to write the paper, the author analysed legal acts and literature. Inductive and deductive reasoning and synthesis were also used.

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