| Autor: Joanna Kogut | 585 |
Strony: 585-594
pełen tekst
PUBLIC SUPERVISION SYSTEM IN THE PERSPECTIVE OF CHANGES IN LEGAL REGULATIONS DRAFT REGARDING FINANCIAL REVISION IN POLAND
Summary
Financial revision is of particular significance for global economy, therefore its quality is the target in itself. Supervision over financial revision, its quality, accounting auditors and copy rights holding companies results from regulations provided by the Directive 43/2006/EC. The directive was transferred into Polish law by means of accounting auditors and their self-government, entities entitled to review financial statements and public supervision. However, in present legislation certain occurrences are observed which confirm the need to introduce adequate changes in it, especially aimed at improvements in public supervision system functioning. The draft of changes in legal regulations, regarding financial revision, has already been presented at the Ministry of Finance web site and at present undergoes the process of expressing comments and proposals related to assumptions included in it.
pełen tekstPUBLIC SUPERVISION SYSTEM IN THE PERSPECTIVE OF CHANGES IN LEGAL REGULATIONS DRAFT REGARDING FINANCIAL REVISION IN POLAND
Summary
Financial revision is of particular significance for global economy, therefore its quality is the target in itself. Supervision over financial revision, its quality, accounting auditors and copy rights holding companies results from regulations provided by the Directive 43/2006/EC. The directive was transferred into Polish law by means of accounting auditors and their self-government, entities entitled to review financial statements and public supervision. However, in present legislation certain occurrences are observed which confirm the need to introduce adequate changes in it, especially aimed at improvements in public supervision system functioning. The draft of changes in legal regulations, regarding financial revision, has already been presented at the Ministry of Finance web site and at present undergoes the process of expressing comments and proposals related to assumptions included in it.