Zwiększenie roli i odpowiedzialności biegłych rewidentów w ograniczaniu manipulowania sprawozdaniami finansowymi
Increasing the Role and Responsibility of Auditors in Limiting Manipulate Financial Statements

Summary/Abstract: Purpose – The purpose of the article is identification of role and responsibilities of auditors in reducing creative accounting especially in public companies where the shareholder is a passive investor. Manipulation of financial statements of enterprises is one of the key problems of the current economy. The effects of such activities may affect both the financial situation of the investor (change in the market value of the company's shares, the value of the dividend payment) and income tax. Design/methodology/approach – Analysis of the frequency of auditing financial statements by auditors in the largest public companies in Poland.

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