Propozycje do podmiotowego zakresu obowiązku badania sprawozdania finansowego
Audit of the financial statements - range of the obligation

Summary/Abstract: Purpose - article is an attempt to assess the validity of the obligation for financial statement audit for different kinds of entities. Design/Methodology/approach - to achieve the objective of the article was used primarily by analysis and critique of the literature. Findings — author proposes a departure from the statutory audit requirement for entities other than the following: public interest companies and entities that have public funds. Originality/value — the article is the discussion of the state regulation of economic relations, in particular with regard to the functioning of the accounting system, and the desired change in this area.

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