Wskaźniki finansowe w raporcie z badania sprawozdania finansowego przez biegłego rewidenta
Financial ratios in the report supplementing the opinion on the audit of financial statement by the statutory auditor

Summary/Abstract: Purpose - the aim of the article is a research into usage of financial ratios in the practise of the statutory auditor, their presentation, ways of calculating and evaluation. Design/Methodology/approach - analysis of 21 reports supplementing the opinion on the audit of consolidated financial reports of biggest Polish nonfinancial listed companies. Findings - assessment of the extent of the presentation of financial ratios in reports of statutory auditors. Originality/value - identification and critical evaluation of ratio analysis so- lutions applied by auditors, which is basis for presentation of factors negatively affecting on performance and financial situation and thereby threatening of going concern by enterprise activity in undiminished significantly extent. Pointing at the purpose of using financial ratios in the evaluation besides comparisons in the time also scope comparisons

• Details
• Contents