| Autor: Mirosław Adamczyk | 393 |
Strony: 393-404
pełen tekst
THE QUALITY OF THE FINANCIAL STATEMENTS OF LOCAL GOVERNMENT UNITS AS THE BASIS OF THEIR RELIABILITY
Summary
The article presents the main qualitative characteristics of financial statements, and it shows how an auditor limits the audit risk so that his opinion about the financial statement can give its user full confidence that from the qualitative point of view the statement is free from any gross distortions of financial facts.
pełen tekstTHE QUALITY OF THE FINANCIAL STATEMENTS OF LOCAL GOVERNMENT UNITS AS THE BASIS OF THEIR RELIABILITY
Summary
The article presents the main qualitative characteristics of financial statements, and it shows how an auditor limits the audit risk so that his opinion about the financial statement can give its user full confidence that from the qualitative point of view the statement is free from any gross distortions of financial facts.