Sprawozdawczość z badania ustawowego jednostek zainteresowania publicznego – ocena proponowanych kierunków zmian
Reporting in the statutory audits of public interest entities – assessment of the proposed changes

Summary/Abstract: In order to increase public confidence in the information presented in the financial statements of public interest entities, the European Commission took the initiative of developing a separate legal act regulating the detailed requirements of financial statement auditing. One of the numerous proposed changes is a significant increase in detail, scope and number of recipients of the reports of expert auditors presenting the results of audits of public interest entity financial statements. The aim of this paper is to present and evaluate the changes proposed by the KE in the scope of reports submitted by expert auditors (audit firms) on the conducted audits of public interest entities. The methods implemented in the solution of the presented research problem include the analysis of the content of legal acts (domestic and international) and literature on financial auditing, as well as comparative and inference methods.

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