| Autor: Elżbieta Izabela Szczepankiewicz | 329 |
Strony: 329-345
pełen tekst
THE FINANCIAL STATEMENT OF THE AS THE SUBIECT OF AUDITING IN INVESTMENTS FUNDS
Summary
The purpose of the paper to determine the essence and rules of assessing the correctness of applying the accounting in investments funds. The essence of external audit its financial statement. The perception of these principles infl uence on the credibility of information about financial statut and financial result. This article outlines problems in contemporary auditing practice, with particular focus on the process auditing of financial statements. Allowed to identify the most typical but still unsolved problems. These problems are presented in the paper.
pełen tekstTHE FINANCIAL STATEMENT OF THE AS THE SUBIECT OF AUDITING IN INVESTMENTS FUNDS
Summary
The purpose of the paper to determine the essence and rules of assessing the correctness of applying the accounting in investments funds. The essence of external audit its financial statement. The perception of these principles infl uence on the credibility of information about financial statut and financial result. This article outlines problems in contemporary auditing practice, with particular focus on the process auditing of financial statements. Allowed to identify the most typical but still unsolved problems. These problems are presented in the paper.