Badanie sprawozdania finansowego w sektorze publicznym
Audit of the financial statements in the public sector

Summary/Abstract: One of the symptoms of the functioning of accounting, and also an important link in the settlement enterprise from its social environment, is an audit of the financial statement by the auditor fulfilling the role of professional and impartial expert. This applies to the entity irrespective of the sector of economy. The importance of the audit on the economy makes it necessary to pay attention to the regulation of its obligation in Poland. It seems that in relation to public sector entities is reasonable to the maximum extension of the audit which should increase the efficiency and rationality of spending public funds.

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