EXAMINATION OF THE FINANCIAL STATEMENTS AS A TOOL FOR MINIMISING THE RISK OF BUSINESS UNITS

Authors

  • Małgorzata Węgrzyńska Wyższa Szkoła Bankowa w Poznaniu

Abstract

Examination of financial statements is to provide meaningful information on the accuracy, the reliability of financial data and information in financial statement. Financial revisions shall be carried out under the national accounting law. During the test, the individual reports of the financial statements the statutory auditor is obliged to determine the risks for the audited entity. The purpose of this article is an attempt to present the creatures, the importance of auditing in minimizing business risk.

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Published

2014-03-10

How to Cite

Węgrzyńska, M. (2014). EXAMINATION OF THE FINANCIAL STATEMENTS AS A TOOL FOR MINIMISING THE RISK OF BUSINESS UNITS. Acta Universitatis Lodziensis. Folia Oeconomica, 2(300). Retrieved from https://czasopisma.uni.lodz.pl/foe/article/view/168

Issue

Section

Finance