O pojęciu i istocie dokumentu – złożoność zagadnienia

The notion of a document is present in almost all areas of science and life, especially in the law where documents serve as evidence in all types of proceedings, reflect the course of those proceedings, and present the facts that have been established. They also play an important role as evidence collected in audit proceedings, conducted on the basis of the Act on the Supreme Audit Office of 23rd December 1994 – the course thereof is recorded in the form of documents. The study attempts to present the complexity of the notion of a document, and to propose a definition of a document in the prescriptive perspective.