Extended Audit Reporting : an Insight from the Auditing Profession in Poland

• Autorzy: Dorota Dobija , Iwona Cieślak , Katarzyna Iwuć

Warianty tytułu

Rozszerzony raport z badania sprawozdania finansowego : z perspektywy biegłego rewidenta w Polsce

• Języki publikacji: EN

Abstrakty

EN

The audit-reporting model has been on the agenda of researchers and regulators for a long time. The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion regarding whether the current standard audit report communicates the appropriate information to the users of the report. The Polish auditing model is an interesting case to study in the context of audit reporting. Poland already has experience in the preparation of an additional report, which is aimed at providing more information to all stakeholders. The paper seeks to address two questions. The first one is to what extent the Polish extended audit report contributes to the reduction of the expectation and information gaps, and the second question is about the possibilities of improvements of the audit report in general. Based on our interview findings, we conclude that the auditors perceive the audit report to be generally useful for its users. However, analysis of the data provides mixed evidence with regard to the extended audit report. Auditors acknowledge the usefulness of the extended audit report to report on additional issues and concerns but, at the same time, the standard form of the extended audit report as prescribed in the Polish Auditing Standards is found to have little information value to its users. (original abstract)

Model sprawozdawczości wyników pracy audytorów finansowych od dłuższego czasu znajduje się w obszarze zainteresowań zarówno badaczy, jak i regulatorów. Ostatnie propozycje regulacyjne, opublikowane dokumenty konsultacyjne, dyskusje i badania naukowe dotyczące raportowania audytorów finansowych nasiliły dyskusję o tym, czy obecne standardy raportowania zawierają użyteczne informacje dla ich użytkowników. Polski model raportowania audytorów finansowych może być interesującym przypadkiem do analizy ze względu na od dawna już istniejący obowiązek przygotowania dwóch raportów: krótkiej formy opinii audytora finansowego o sprawozdaniach finansowych oraz dłuższego w formie raportu z badania. Celem artykułu jest uzyskanie odpowiedzi na dwa pytania. Po pierwsze, czy publikowanie rozszerzonego raportu z badania audytora finansowego wpływa na ograniczenie luki audytu w Polsce. Po drugie, czy istnieją możliwości zwiększenia wartości informacyjnej raportowania przez audytorów finansowych na bazie doświadczeń polskich. Na podstawie przeprowadzonych wywiadów badawczych można stwierdzić, że audytorzy finansowi postrzegają sporządzaną przez siebie opinię o sprawozdaniach finansowych za użyteczną dla użytkowników tego dokumentu. Odpowiedź nie jest jednak tak jednoznaczna w przypadku rozszerzonego raportu z audytu (raportu z badania). Audytorzy potwierdzają jego przydatność, ale jednocześnie wskazują, że to sprawozdanie w jego standardowej formie, określonej w polskich standardach rewizji finansowej, ma ograniczoną przydatność dla użytkowników. (abstrakt oryginalny)

Słowa kluczowe

EN

Financial audit; Financial statements; Information function of financial statements

PL

Audyt finansowy; Sprawozdanie finansowe; Informacyjna funkcja sprawozdań finansowych

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2016
• Tom: 86
• Numer: nr 142
• Strony: 95--117

Twórcy

autor

Dorota Dobija

• Kozminski University

autor

Iwona Cieślak

• Kozminski University

autor

Katarzyna Iwuć

• Mennica Polska od 1766, Sp. z o.o.

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Identyfikatory

DOI

10.5604/16414381.1198980