Audit – Auditor
Our responsibility is to express an opinion on whether the financial statements give a true and fair view of the financial position and result in accordance with the applicable provisions of the Accounting Act and the adopted accounting principles (policies).
![](https://biuro-gwarant.pl/wp-content/uploads/2023/05/MS_07915-kopia.jpg)
Financial statements are audited in accordance with the Auditors
- Audit Firms and Public Supervision Act of 11 May 2017 (Journal of Laws of 2017, item 1089) (the “Auditors Act”)
- National Auditing Standards as defined by the International Standards on Auditing adopted with resolution No. 2783/52/2015 of the National Council of Auditors of 10 February 2015 as amended in conjunction with resolution No. 2041/37a/2018 of 5 March 2018 on national professional standards.
Under these regulations, we are obliged to comply with ethical requirements and to plan and conduct an audit in such a way as to become sufficiently certain that the financial statements are free of any material misrepresentations.
Preliminary audit, usually conducted in the last quarter of a financial year, is aimed at
- reviewing an accounting and internal control system, and the general essentials of a company’s activities
- highlighting potential adjustments to be made in order to properly close a year
- specifying the scope of the main audit.
If an agreement is signed subsequent to the last quarter of a financial year, preliminary audit activities are included in the main audit.
![](https://biuro-gwarant.pl/wp-content/uploads/2024/06/MS_07853-kopia.jpg)
![](https://biuro-gwarant.pl/wp-content/uploads/2024/06/MS_07870-kopia.jpg)
Preliminary audit
The audit includes the verification, to a large extent on a random basis, of accounting vouchers and records that confirm amounts and information included in the financial statements, and of the correctness of the accounting principles and estimates applied by a company, as well as the general assessment of the submitted financial statements.
An auditing team working for you always consists of an auditor and a relevant number of assistants, as needed. If required, specialists in civil, commercial, labour and tax law are engaged to assist in the course of the audit.
As a result of the financial statements audit, you will receive
- a report on the audit with an opinion prepared in line with the Auditors Act and National Auditing Standards
- a letter to the Management Board prepared as necessary to constructively and independently summarise significant issues that have drawn our attention during the audit and to submit a proposal on how to increase the internal control’s effectiveness and operation.
![](https://biuro-gwarant.pl/wp-content/uploads/2023/07/MS_04418-kopia.jpg)
Do you need an audit?
Send a request
We make every effort to ensure that the audit of financial statements is not limited to fulfilling a statutory obligation, but brings tangible benefits.
Contact us
If you have questions – write to us and we will help you with any problem.