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Auditor

Experts auditors are entitled to audit the financial statements (Article 65 paragraph. 1 of the Law on Accounting) . The auditor is to express in writing an opinion together with a report about whether the financial statements are accurate and fairly and clearly the financial position and financial performance of the audited entity. The auditor is to be noted that the report as a whole, and form the basis for the preparation of accounts (accounting system), are free from errors involving the omission or distortion of information that is important (essential) for reader and can be considered reliable (accurate, correct) and clear the information contained in this report.

audited the financial statements should provide the basis for concluding that it is reliable and that:

1. is correct, which means that it is complete and has been prepared in accordance with the Accounting Act and issued on the basis thereof,
   
2. is consistent with the audited entity existing laws, which affect report financial statements and the statute or contract unit
   
3. have been prepared from properly maintained accounting records,
   
4. contains all the relevant bodies to assess the situation information
   

and furthermore, that:

1. opportunity to continue the business unit in substantially no decrease in area is not seriously threatened for at least the next 12 months from the balance,
   
2. information contained in the report of the entity-if the unit is responsible to report to - meet the requirements of Article. Paragraph 49. 2 of the Law on Accounting and conform to the financial statements.
   

opinion on whether the audited financial statements provide a fair, clear and correct picture of assets, financial situation and financial results and whether the units constituting the basis for preparation of the accounts are correct.

opinion should in particular state whether the financial statements examined:

1. have been prepared from properly maintained accounting records,
   
2. been prepared in accordance with accounting principles laid down by law,
   
3. is consistent in form and content with the applicable unit of law, statute or contract
   
4. fairly and clearly presents all relevant information for the assessment unit, and for the report The entity, whether the information contained in this report take into account the provisions of Article. Paragraph 49. 2 and are consistent with the information contained in the annual accounts (Article 65 paragraph. 2 of the Act).
   

The opinion should also

1. tell violate, by expressing an opinion, to file the appropriate court register and to publish financial statements for the year or years preceding the fiscal year,
   
2. pointed out during the study identified a serious threat for the continuation of the entity (Article 65 paragraph. 3 of the Act).
   

opinion on the audited financial statements may be expressed as an unqualified opinion, subject to (reservations), but this does not undermine the overall, positive evaluation report or unfavorable opinion. It may also be refused comment. Expressed reservations, or to express an opinion or refused to express a negative opinion, should be reasonable and contain an indication of the reasons for such a position. Reservations must be expressed in a manner indicating their scope.

report complements the findings contained in the opinion. It should contain a concise, interesting recipient of the report, relevant information about the audited entity and to present important research results to justify the opinion expressed. The obligation to include such information in the report exists regardless of whether those facts are known to the recipient of the report or not. Express an opinion or refused to express a negative opinion does not relieve the preparation and submission of the report.

report should provide in particular:

1. general characteristics of the individual (the identity of the body),
   
2. declare an entity to obtain the requested information, explanations and statements,
   
3. assessment of the soundness of the accounting system,
   
4. item or group of characteristics financial statement line item where the auditor's opinion, they need to discuss,
   
5. declare compliance by the bank to the existing rules of prudence, as defined in separate legislation, and a statement of correctness of the determination of the solvency ratio,
   
6. declare the creation of the insurance technical reserves in the amount that ensures full discharge of the current and future liabilities arising from insurance contracts, and to secure those reserves deposits in accordance with the regulations on insurance business, as well as the correctness of the calculation of the solvency margin and have financial coverage for the margin
   
7. present the financial position and results of the unit, stating the phenomenon which, in comparison with previous reporting periods have a significant negative impact on this situation, especially threaten the continuation of the business unit. If in the course of the study unit auditor finds significant, affecting the financial statements, violation of any law, statute or agreement of the company, it should inform the report and, if necessary, in the opinion (Article 65 paragraph. 5 of the Act).
   

opinion and report should be drawn from the collected and compiled during the investigation audit documentation. They should allow the auditor, niebiorącemu participate in the study, to trace its course and find the reasons for the opinions expressed on the audited financial statements.

auditor is obliged to keep secret everything you learned in the exercise of professional activities, the obligation of professional secrecy is not limited in time.

not affect the obligation of professional secrecy:

• a notification of the suspected crime,
  
• provide information in cases specified by law,
  
• access to documents and information from the study (survey) of financial statements in connection with the ongoing proceedings before the authorities of the National Chamber of Chartered Accountants.
  

obligation of professional secrecy does not apply to information provided under the provisions of the Act of 16 November 2000 on counteracting introduction into financial circulation of property values \u200b\u200boriginating from illegal or undisclosed sources Counteracting the Financing of Terrorism (Journal of Laws 2003, No. 153, item. 1505 and of 2004 No. 62, item. 577) - to the extent specified in these regulations.

auditor conducting the audit must meet specific in the Accounting conditions for
expression
impartial and independent opinion on the financial statements .

Impartiality and independence is not maintained, if the auditor of the eg has shares, stocks or other titles of ownership in a unit or in an associate, parent, dependent or interdependent, with the exception of participation in a housing cooperative in the past 3 years, participated in the conduct of the accounts, preparing financial statements in the sample, is or has been in the past three years, the legal representative (attorney), a member of the supervisory or management or employee of the entity or its affiliates, parent, dependent or interdependent, is a spouse, relatives by blood or marriage in a straight line to the second degree, or is bound under the care, adoption or guardianship of the person management or supervisory bodies which is in the body or in the course of the study employs such a person

auditor, which shall conform with the facts to the opinion on the financial statements and underlying accounts of individuals or property and financial situation of the entity shall be criminally liable (Article 78 paragraph.).

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* OFFICE ASSISTANT TAX ACCOUNTING Street. Grunwaldzka 38A / 5, Poznan Tel: (061) 86-888-05 podatki@matysiak-kancelaria.pl www.ksiegowa-poznan . com