Nowy raport biegłego rewidenta – implementacja przy audycie spółek WIG-20
New statutory auditor report − implementation in audits of WIG-20 companies

Summary/Abstract: The purpose of this article is to present significant changes in the way in which a statutory auditor reports audit results to shareholders and to analyse the extent to which they have been implemented in financial audits of companies included in the WIG-20. The opinion with report issued previously, of a rather inflexible wording, no longer meets the expectations of the business community. The main thesis is that the new structure of the statutory auditor’s report shows significant elements of the methodology of financial statement auditing and thus helps the reader understand audit results. This article is based on an analysis of legislative changes in this regard and the opinions from audits of consolidated financial statements of the largest companies listed on the Warsaw Stock Exchange. The publication presents key issues connected with the change of international and Polish legal regulations governing reports executed by statutory auditors and their practical implementation by audit firms. The results of research indicate that some statutory auditors are currently implementing new elements of reporting

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