WPŁYW REWIZJI FINANSOWEJ NA STAN PRZYCHODÓW I KOSZTÓW JEDNOSTKI GOSPODARCZEJ – WYNIKI BADAŃ EMPIRYCZNYCH
THE INFLUENCE OF A FINANCIAL REVIEW ON THE STATE OF REVENUE AND COSTS OF THE ECONOMIC UNIT – RESULTS OF EMPIRICAL TESTS

Summary/Abstract: The article deals with issues related to the impact of auditing of financial statements in creating a reliable picture of an economic entity after auditing. The aim of the article is to present the analysis of audit documentation in the area of profit and loss account for the financial years 2012-2014, during which the information contained in the original financial statements was compared with the information from the final financial statements, based on which the auditor issued an opinion together with a report. As a result of research, among others, the conclusion was made that the financial revision still continues to significantly affect the reliability of financial statements and is an integral part of securing the functioning of economic entities on the market. The research methods used in the article are: a comparative analysis of revision documentation in the area of revenues and costs, desk research, as well as a critical review of Polish-language literature.

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