| Autor: Kazimierz Sawicki | 645 |
Strony: 645-654
pełen tekst
THE DIRECTIONS OF CHANGES IN THE POLICY OF EXAMINING A FINANCIAL STATEMENT
Summary
The article contains a statement saying that, despite the significant development and improvement in auditing financial statement, bankruptcies of large economical organizations and the financial crisis have proved that activity of statutory auditors are not sufficient for ensuring the security of the economic circulation. In connection to this situation the European Commission prepared the Green Book which points out weak points of auditing, problems to be discussed and selected variant solutions presented in the article.
pełen tekstTHE DIRECTIONS OF CHANGES IN THE POLICY OF EXAMINING A FINANCIAL STATEMENT
Summary
The article contains a statement saying that, despite the significant development and improvement in auditing financial statement, bankruptcies of large economical organizations and the financial crisis have proved that activity of statutory auditors are not sufficient for ensuring the security of the economic circulation. In connection to this situation the European Commission prepared the Green Book which points out weak points of auditing, problems to be discussed and selected variant solutions presented in the article.