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Ryzyko w badaniu sprawozdań finansowych

100%
Simińska A.
Studia Ekonomiczne
|
2014
|
vol. 190
125-134
EN
The article presents the nature of financial statements audits and the audit risks involved. It analyses the risks which must be considered by the auditor in the analysis of the financial statements and the interactions between the particular risk categories (i.e. the audit risk, the risk of material misstatem ent and the detection risk). It also concentrates on the risks usually omitted in the literature but which must be considered by the financial statements’ readers which use the financial statements in the business decisionmaking processes. The article questions the generally accepted financial statements audit model due to the significant concentration of risk resulting from the sample-based approach and the professional judgment applied by the auditor as well as resulting from the factors affecting the auditor’s independence.
2
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Assessing the usefulness of small businesses’ financial reporting information: the national aspect of the Republic of Moldova

88%
Golochalova I.
Przestrzeń, Ekonomia, Społeczeństwo
|
2022
|
issue 21/I
89-115
EN
Much research has been aimed at resolving such issues as the quality of financial reporting and harmonization of report preparation methodology. In this regard, the objective is to identify a number of problems in the accounting system of the Republic of Moldova, which reduce the usefulness of small business financial reports, and develop practical recommendations to improve the quality of the financial reporting information content. The research has been conducted using both the general scientific and special methods, i.e., system approach, comparison and content analysis, synthesis, modeling. The main methods, on the basis of which the research algorithm has been constructed, entail content analysis and comparison. A conceptual analysis of the accounting and reporting system’s regulatory provisions and legal framework has been carried out; individual accounting methodology terms have been conceptually interpreted; a conceptual assessment ‘Changes in Equity Statement’ information perimeter and its usefulness has been conducted. The research is of scientific significance in terms of improving the conceptual apparatus and determining the development prospects for the national accounting system. The proposed changes in the regulatory and legal framework of the RM accounting system, as well as the recommended reconstruction of the Changes in Equity Statement are of practical importance. The study show a perspective on eliminating the ambiguity and paralogism in the conceptual apparatus of the national accounting system. It also presents a viewpoint on the modeling of financial reporting and the formation of optimal parameters for the quality and informativeness thereof.
3
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SPRAWOZDANIE FINANSOWE JAKO PODSTAWOWE ŹRÓDŁO OCENY PRZEDSIĘBIORSTWA. ASPEKTY PRAWNO – EKONOMICZNE

51%
Szybowski D.
International Journal of Legal Studies (IJOLS)
|
2018
|
issue 4(2)
483-504
PL
Podstawą prawną przy sporządzaniu sprawozdania finansowego jest ustawa o rachunkowości (Dz .U. 2016 poz. 1047 z poźn. zm.). Określa ona w szczególności kiedy i za jaki okres należy sporządzić sprawozdanie finansowe. W jakim języku, w jakiej walucie, z jakich elementów powinno się ono składać, jaki zakres informacji powinien być zawarty w każdym z tych elementów, a także czy sprawozdanie finansowe podlega obowiązkowemu badaniu przez biegłe-go rewidenta przed jego zatwierdzeniem.Na kompletne sprawozdanie finansowe składają się następujące części: Wprowadzenie do sprawozdania finansowego; Bilans; Analiza struktury kapitałowej; Rachunek zysków i strat; Rachunek przepływów pieniężnych; Informacje dodat-kowe i objaśnienia.
EN
The legal basis for the preparation of the financial statements is the Accounting Act (Journal of Laws of 2016 item 1047 with later amendments).It specifies in particular when and for what period financial statements should be prepared. In what language, in which currency, what elements should be included, what scope of information should be included in each of these elements, and whether the financial statements are subject to mandatory auditing by the auditor before its approval.The complete financial statements consist of the following parts: Introduc-tion to the financial statements; Balance; Capital structure analysis; Profit and Loss Account; Cash flow statement; Additional information and explanations.
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