Ujawnienia informacji o wartościach szacunkowych w sprawozdaniu finansowym – wyzwanie dla biegłego rewidenta
Disclosures of estimated values in financial statements – a challenge for auditor

Summary/Abstract: The possible choice of variety of methods and ways of valuation makes the understanding of financial statements more difficult. The disclosures of information about value estimation and established do not allow to restore the full valuation process made by a company. In this context, it is important to recognize the role of the auditor’s in the process of assuring that estimates presented in the financial statements are relevant. The independent audit can confirm the accuracy of the data used in the estimation process, which can be the basis of an unqualified opinion of the financial statements.

• Details
• Contents