Temat: Financial statements - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Use of financial analysis in external audit procedures
Autorzy:: Kuczyńska-Cesarz, Anna
Powiązania:: https://bibliotekanauki.pl/articles/132061.pdf
Data publikacji:: 2020
Wydawca:: Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
Tematy:: external audit
financial audit
statutory auditor
financial statements
financial analysis
audit techniques
Opis:: Financial audit examining the correctness of financial reporting plays an important role in the current economic reality, because it gives credibility to the accounting information system of entities subject to Polish balance sheet law. The course of the external audit, regulated by many national and international regulations, allows the entities carrying out the audit to use various tools, thanks to which it is possible to issue an opinion and prepare an audit report constituting the basis for assessing the economic and financial situation of the audited entity. One of these tools is financial analysis using techniques such as ratio analysis, trend analysis, comparative analysis, rationality test or regression analysis. Each technique performs different tasks in the course of the audit and has a significant influence on the auditor’s final judgment about the audited entity. The article describes the above-mentioned techniques and assesses their usefulness in the financial audit.
Źródło:: Modern Engineering; 2020, 2; 62-74
2450-5501
Pojawia się w:: Modern Engineering
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Selected areas of threats to the security of accounting information system
Autorzy:: Kuczyńska-Cesarz, Anna
Powiązania:: https://bibliotekanauki.pl/articles/1819315.pdf
Data publikacji:: 2021
Wydawca:: Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
Tematy:: accounting system
financial statements
digitization of accounting
accounting in cyberspace
financial programs
accounting programs
system księgowy
sprawozdanie finansowe
cyfryzacja rachunkowości
rachunkowość w cyberprzestrzeni
program finansowo-księgowy
Opis:: The accounting system perceived as a credible and reliable source of information about the economic and financial situation of entities operating in the Polish economy and subjected to the accounting law, operates under the conditions defined by cyberspace. The digitization of almost all stages of the work of financial and accounting units as a result of the implementation of many regulations of national and international law has become the cause of threats to the security of publicly available data characterizing the status of economic entities. The widespread use of computer programs to support accounting systemsfavors in a great extent to the limitation of the security of accounting information, despite the obligatory regulation of this area by applicable law. Although today it is difficult to imagine servicing companies' finances without modern technical solutions, one should always remember about the "dark sides" of digitization, which is an element of cyberspace and its consequences for the development of entities in the future.
Źródło:: Inżynieria Bezpieczeństwa Obiektów Antropogenicznych; 2021, 3; 37--49
2450-1859
2450-8721
Pojawia się w:: Inżynieria Bezpieczeństwa Obiektów Antropogenicznych
Dostawca treści:: Biblioteka Nauki

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