Keywords
financial statements
financial audit
corporate credibility
security economic turnover
financial audit
corporate credibility
security economic turnover
How to Cite
SZCZOTKA, J. (2014) “AUDIT AS AN INDISPENSABLE ELEMENT OF BUSINESS TRADING SECURITY”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 5(3), pp. 21–36. doi: 10.5604/01.3001.0012.4263.
Abstract
The primary source of economic information in the modern world are the financial statements of entities. Financial statements prepared on the last day of the financial year reflect events occurring in the enterprise business. The purpose of this report is to provide reliable and accurate information about the situation of financial position and results of operations. On the basis of the financial statements contained in the information, a wide range of stakeholders take economic decisions. Examination of financial statements by independent auditors increases the confidence of their addressees to the information contained therein. The topic of this article is to question the use of auditing as a implement in the process of ensuring the security of tradeThe papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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