Ryzyko nieodłączne w procesach badania sprawozdań finansowych podmiotów leczniczych
Inherent Risk in the Process of Auditing Financial Statements of Healthcare Entities

Summary/Abstract: Independent public healthcare institutions prepare finan- cial statements and submit them for examination by a certified audi- tor, following the provisions of the Act of September 29, 1994, on Accounting and the Act of May 11, 2017, on certified auditors, audit firms, and public oversight.Inherent risk associated with the activities of independent public healthcare institutions is subject to analysis and evaluation by both the management of the entity and the certified auditor. The management refers to the consequences of inherent risk in the financial statements, disclosing its effects. At the same time, the certified auditor takes this risk into account throughout auditing the financial statements, includ- ing in the opinion contained in the audit report.The article aims to identify the determinants of inherent risk in audit- ing public healthcare institutions’ financial statements.The research problem concerning the impact of inherent risk in pub- lic healthcare institutions on the course and outcomes of the finan- cial statement audit process has been presented from two perspectives: that of the examined entity – the public healthcare institution and the certified auditor, who takes the risk into account in planning and executing audit activities.The research tools applied include the analysis of subject literature, legal acts, and National Audit Standards, as well as the analysis of sam- ple financial statements and audit reports of selected public health- care institutions. The obtained conclusions from the critical analysis should be used to verify the accounting and auditing system solutions.

• Details
• Contents