Niepokojący kierunek zmian legislacyjnych w zakresie rachunkowości, sprawozdawczości i rewizji finansowej w Polsce
The Worrying Direction of Changes in Law Considering Accounting, Financial Statements and External Audit in Poland

Summary/Abstract: In order to reach the aim of this article, an author performed the following research: inquiry performed in the environment of polish external auditors and observations of accounting simplifications that were implemented in small entities, that outsourced its financial and administrative processes to the accounting office. The analysis of polish law regulations, literature and the method of synthesis was also performed. In the opinion of the author of this article, the direction of the changes in law considering accounting, external audit and taxes lead to a serious threat for the existence of smaller entities and their economic surrounding.

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