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AUDYT FINANSOWY JAKO SKUTECZNY INSTRUMENT OCENY EFEKTYWNOŚCI DZIAŁANIA PSZEDSIĘBIORSTWA // Financial audit as effective instrument for assessing enterprise`s performance

Author

Listed:
  • Parkitna, Agnieszka

    (Politechnika Wrocławska)

Abstract

Evaluation of the effectiveness plays an important role for each company. The task of the auditors, in fact, is to express an opinion and report, which contains various financial indicators - according to the auditor, which determine the effectiveness of the company. Aim of this paper is to present the financial audit as an instrument for assessing the effectiveness of the company. Ocena efektywności odgrywa znaczącą rolę dla każdego przedsiębiorstwa. Zadaniem biegłego rewidenta, bowiem, jest wyrażenie opinii i raportu, który zawiera różnego rodzaju wskaźniki finansowe – zależnie od audytora, które stanowią o efektywności działania przedsiębiorstwa. Celem artykułu jest przedstawienie, audytu finansowego jako instrumentu oceny efektywności działania przedsiębiorstwa.

Suggested Citation

  • Parkitna, Agnieszka, 2012. "AUDYT FINANSOWY JAKO SKUTECZNY INSTRUMENT OCENY EFEKTYWNOŚCI DZIAŁANIA PSZEDSIĘBIORSTWA // Financial audit as effective instrument for assessing enterprise`s performance," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 24(3).
  • Handle: RePEc:scn:000pbo:42694
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