The Accounting Act dated 29 September 1994 (Journal of Law 2013, item 330 as amended),
Act of May 7, 2009. on auditors and their government, audit firms and public oversight (Journal of Laws of 2009 No. 77, item 649).
Audit of financial statements and other attestation services are rendered according to the National Standards on Auditing
issued by the National Board of Statutory Auditors, or in accordance with International Standards on Auditing as adopted by the International Federation of Accountants.
The aim of the audit of financial statements is to express the auditor’s written opinion with a report on whether the financial statements are correct and whether they truly and fairly presents the financial position and results of operations of the audited entity.
In other words, the auditor is to determine whether the financial statements and underlying accounts for its preparation are free from irregularities involving the omission or distortion of information relevant to the reader, and whether information contained in this report can be considered reliable and clear. Thus, audit of financial statements is the activity that raises the reliability of financial information, which helps to increase the security of business transactions in Poland.