Rola biegłego rewidenta w ocenie gospodarki finansowej ubezpieczyciela – unormowania prawne
The role of the auditor in assessing the financial management of the insurer – legal norms

Summary/Abstract: Due to the fact that the problem of the reliability of financial information and reports generated by insurers was and is today an extremely important issue, especially in the context of the so-called the effects of creative accounting and falsification of financial statements the auditor’s role is crucial. It is particularly important since the accuracy of financial statements of insurers additionally requires taking into consideration the rules governing the principle of operation of these units, and in particular prudential norms. The obligation to report promptly to the regulator in the event of a crime, breach of law and threat to the solvency of an insurance an auditor supports surveillance activities of the state and becomes an important instrument in the financial management of the insurer.

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