Analiza komparatywna wykorzystania i oceny przydatności analizy finansowej w praktyce firm audytorskich i jednostek gospodarczych w Polsce
Comparative analysis of the use and evaluation of the usefulness of financial analysis in the practice of auditing companies and business entities in Poland

Summary/Abstract: The aim of this article is to present the results of a questionnaire survey made on the use of elements of financial analysis in the practice of auditing companies and business entities in Poland. It was also tested for its suitability for assessing the financial situation of entities and managerial decision making. The conducted analysis allowed identifying differences in the elements of preliminary and indicator analyses used by external and internal units. They indicated a low level of usefulness of analysis drawn up by auditors, as well as the limited use of analytical methods in the risk assessment of cooperation with external units.

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