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Sprawozdanie finansowe jednostki samorządu terytorialnego – nowym obszarem badania biegłych rewidentów

100%
Adamek-Hyska D.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
437-446
PL
The year 2010 is a groundbreaking period for financial reporting done by big local government units. Under article 268 of the Act on Public Finances (although not the regulations of the Accounting Act ), financial statements issued by local government units are required to be audited by auditors, in case of locations where the population, as of 31sth December of a year preceding the year covered by the financial statements, exceeds 150,000 inhabitants, based on the records kept by the Central Statistical Office. The paper aims to answer the question about the reasons why financial statements issued by big local government units need to be audited by auditors. It presents the objective scope and an example of the subjective scope of the audit of financial statements, issued by local government units, which is performed by auditors.
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