Wybrane aspekty badania powiązań zabezpieczających
Chosen aspects of auditing hedging relationships

Summary/Abstract: Accounting standards of financial instruments have introduced significant changes in pre-paring and auditing (as a next step) financial statements processes. Derivatives, especially those which are used by entities in risk management process, are very difficult and complex issue. Nonetheless, doesn’t matter how difficult derivatives are themselves, the auditors’ responsibil-ity is to express an opinion whether the financial statements are prepared in all material re-spects, in accordance with an identified financial framework. This article, based on new auditing standards, focuses on some aspects of auditing process of financial instruments and hedging relationships.

• Details
• Contents