- Tytuł:
-
Polityka rachunkowości w procesie badania sprawozdań finansowych
Accounting Policy in the Process of Financial Statements Audit - Autorzy:
- Pfaff, Józef
- Powiązania:
- https://bibliotekanauki.pl/articles/590468.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Międzynarodowe Standardy Rewizji Finansowej (MSRF)
Polityka rachunkowości
Rachunkowość
Sprawozdanie finansowe
Accounting
Accounting policy
Financial statements
International Standards of Finance Revision - Opis:
- The accepted accounting principles (policy) are the benchmark in the process of financial statement audit enabling assessment of fairness and credibility of information contained in financial statements. Therefore, in the financial statement audit the auditor takes those criterion into consideration at all stages of the assessment process, i.e., during planning, carrying out audit with the use of conformity and credibility assessment procedures, and while preparing the audit report (audit opinion and report). The aim of this article is to identify and interpret those areas of the financial statement that view the accounting principles as the benchmark for the fairness and credibility of the information contained in the audited financial statement.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 233-243
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł