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).

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.

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.

Do you need an audit?
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We make every effort to ensure that the audit of financial statements is not limited to fulfilling a statutory obligation, but brings tangible benefits.

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