Analiza finansowa w nowych normach wykonywania zawodu biegłego rewidenta
Financial Analysis in View of the New Auditing Standards

Summary/Abstract: A market driven economy brings about major changes in the methodology of auditing. Those changes are reflected in the new act as well as in the related auditing standards. The paper focuses on the application of financial analysis procedures, and the specific reąuirements to be met by auditors. The considerations are based on the great importance of the continuity of business operations, so heavily stressed in a free market economy. In conclusion, the paper points out different ways of developing analytical procedures, applicable to auditing.

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