Rewizja finansowa a wiarygodność sprawozdań finansowych
Financial audit vs. financial statements credibility

Summary/Abstract: Financial audit plays an important role in confirming the reliability of financial accounts. Audit of financial statements by an independent auditor contributes to better assessment of the actual economic situation of the economic entity. The positive opinion issued by the auditor should guarantee that the audited financial statements are free of any material misstatement and truly and fairly depict the financial position, the assets and the financial results of operations of the company. Thus, the financial audit reduces the risks associated with basing the decisions on the financial statements of the economic entity. The article discusses the results of the survey, conducted among auditors. The aim of the study was to assess the extent to which the financial audit influences the credibility and quality of information contained in the financial statements. For this reason, it addressed the issue of the most frequently identified types of irregularities found in the financial statements.

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