Badanie przez biegłych rewidentów rocznych sprawozdań finansowych podmiotów gospodarczych stosujących nadzór, kontrolę i audyt wewnętrzny
Auditing of annual financial statements of the enterprises using supervision, control and internal audit

Summary/Abstract: The auditor who examines a financial statement of an enterprise should use all available sources of information which might help him to identify all these spheres and issues which are connected with a high level of risk and because of that need a very detailed examination. Very important for the auditor is giving an opinion about dependability, reliability and efficiency of internal control and internal audit of an enterprise, and also giving an opinion about the quality of supervision performed by competent persons. The paper presents characterization of internal control and internal audit and rules of using their results by the auditor. It has been pointed out that no matter what the range and way of using materials provided by control an internal audit will be, the auditor is always responsible for the opinion given about an audited financial statement.

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