Definicja MŚP w przepisach UE a specyfika przedsiębiorstw polskich – wdrażanie środków wspierających rozwój MŚP

The first stage of each audit conducted by authorised bodies is to identify the standards related to the audit subject. Subsequently, audit bodies verify the compliance of those standards with the actual state. A problem arises when it is not possible to clearly define the scope of the audit subject. It may be the case when one attempts to determine the scope of the definition of the sector of micro, small and medium-sized enterprises (SME). Due to increasing importance of the support policy for this sector, the problem will be growing. The article is devoted to an analysis of the legal scope of the definition of SME set out in the regulations of the European Union against the specificity of enterprises in Poland.