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  1. 1 Roczniki Ekonomii i Zarządzania

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  1. 1 Mikulska D.

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  1. 1 2012

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Istota i zakres rewizji finansowej

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Mikulska D.
Roczniki Ekonomii i Zarządzania
|
2012
|
vol. 4(40)
109-122
EN
The article focuses on the essence and scope of financial review in the light of the current legislation, i.e. Accountancy Act, and standards of financial review. First, the purpose, scope and the subject matter of financial review are identified as these are crucial elements to it. Next, the examination of a financial review is discussed, and then the other procedures are presented – the inspection of an examination of a financial review and other certifying services.
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