Badanie przez biegłego rewidenta przychodów i kosztów jako elementów podatnych na oszustwa księgowe
Auditor’s revenue and expense audit as an element susceptible to accounting fraud

Summary/Abstract: The article addresses the problem of investigation by an auditor of a sensitive area of the financial statement, which includes revenues and expenses, which particularly may be exposed to the risk of manipulation and accounting fraud. The areas that are most likely to contain irregularities in the field of income and expenses have been pointed out. It also discusses issues related to the analysis of revenues and expenses in case of suspected financial fraud, as well as the risk of fraud in the financial statements and the auditor’s behavior in case of suspected fraud or the detection of fraud. It also presents the scope of audit, which income and expenses should be subject to in the range of reasonable assurance to the formulation of opinion together with a financial statement audit report.

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