Fałszowanie sprawozdań finansowych w opinii biegłych rewidentów
Financial statements fraud in the opinion of auditors

Summary/Abstract: The aim of the paper is to identify practices related to financial reporting and accounting fraud in the opinion of auditors. In this paper the authors try to answer two questions: Which practices in financial reporting fraud are detected in the course of financial statement audit? How often the auditors encounter such practices? The paper consists of a theoretical part explaining the problems of manipulating and counterfeiting the accounting records, and a practical part presenting the results of survey among the auditors. The respondents concluded that the fraud was not so common. Also typical practices leading to falsifying financial statements have been identified.

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