Polityka rachunkowości w praktyce jednostek gospodarczych w kontekście jej oceny przez biegłych rewidentów
Accounting policy in business practice in the context of its assessment by statutory auditors

Summary/Abstract: The regulatory nature of the accounting law enables business entities to be aware of the accounting policies that allow them to create an image of an enterprise, and thus to achieve its objectives and economic assumptions. In the article, on the basis of analysis of relevant literature and legal acts, contemporary problems connected with the creation of accounting policy and its adaptation to the specific needs of individual entities are presented. In addition, results of surveys conducted on a group of Polish statutory auditors are described. In their opinion, business units incresingly use accounting policy instruments with the intention of conscious and deliberate creation of an image of an enterprise rather than for the purpose of falsifying financial statements. The authors draw attention to the increasing importance of external consulting companies in creating and adapting accounting policies to the specific needs of individual entities, and point to the change in the perception of the statutory auditor's role in the process of audit of accounting policies. In the opinion of the authors, confirmed by the results of the research, the statutory auditor should not only check the compliance of the adopted solutions with the accounting law, but also evaluate their appropriateness and validity in the context of the specific situation of the entity.

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