Ryzyko istotnego zniekształcenia jako element badania przychodów i kosztów przez biegłego rewidenta
Risk of essential distortion as an element of income and expenses research by an auditor

Summary/Abstract: The article raises issues related to the identification and procedures of assessing the risk of material misstatement occurring in the examination by the auditor of the financial statements the areas particularly vulnerable to fraud and manipulation, ie. income and expenses. The article indicates the type and source of risks affecting the test pieces, as well as an attempt to manipulate or accounting fraud affecting the financial result. It also discusses issues related to the risk of fraud and its characteristics, which can occur in case of favorable circumstances in the enterprise. It also presents opportunities of auditor’s response to such a risk on the basis of professional skepticism and judgment.

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