Testy zgodności w teorii i praktyce audytu sprawozdań finansowych
Compliance testing in theory and practice of financial auditing

Summary/Abstract: The focus of the paper is the compliance testing issue of the financial audit process. The compliance testing is defined as an evaluation of internal control system, which in the case of the its high quality allows to limit the sample size while credibility is examined. Exemplary procedures of compliance testing were pointed out and the description of specific compliance tests’ realizations were provided. An analysis of National Oversight Committee’s annual report shows that numerous auditing firms have problems in the area of compliance testing, which is particularly important for small and medium auditing companies providing obligatory auditing services. The most important conclusion is the necessity to prepare a different set of procedures for compliance testing for small and medium auditing firms.

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