Propozycja rozszerzenia zakresu opinii i raportu z badania sprawozdania finansowego
Proposal for extending the scope of opinion and report on the financial statements

Summary/Abstract: Credible financial information is the basis for correct and optimal decisions at the time and situation to be made by management using that information. The primary way to confirm the reliability of the information contained in the financial statements of companies is the examination carried out by auditors. The auditors communicate the results of their work by opinion and report, which they draw after the audit of the financial report. The substantive scope of the opinion and the report is provided by the law. However, in many cases it turns out to be insufficient. The aim of the article is to present a proposal of extending the substantive scope, in particular, the auditor’s report of the inspection activities. This extension is intended to increase significantly the information assets of this report.

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