Polityka rachunkowości w sprawozdawczości i badaniu sprawozdań finansowych
The Accounting Policy for Reporting and Auditing Financial Statement

Summary/Abstract: Purpose – the purpose of this article is to identify the role of the accounting policy in the financial reporting of the operator and the assessment of its accuracy and reliability in the process of auditing financial statement. Design/Methodology/Approach – as a research tool the analysis of the literature, legislation and case study are used. Findings – evidence of a link of accounting policy with the objectives of the financial statements conducted by the auditor. Originality/Value – article is part of a broad discussion on the role of ac-counting policies in the preparation of financial statements from the point of view of implementation of the principles of true and accurate view.

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