Selected problems in auditing the financial statements of credit institutions

Autor:	Joanna Wielgórska-Leszczyńska
Jazyk:	English<br />Polish
Rok vydání:	2016
Předmět:	ekspozycje kredytowe instytucja kredytowa odpisy z tytułu utraty wartości badanie sprawozdania finansowego zabezpieczenie kredytu credit institution Finance HG1-9999
Zdroj:	Zeszyty Teoretyczne Rachunkowości, Vol 2016, Iss 87(143), Pp 197-210 (2016)
Druh dokumentu:	article
ISSN:	1641-4381 2391-677X 16414381
DOI:	10.5604/16414381.1207451
Popis:	The article presents issues deserving special attention in the area of auditing the financial statements ofcredit institution. Without a doubt, these are the financial instruments, including credit exposures. To properly audit these instruments it is required to verify the accuracy of the valuation. Such verification in the case of credit exposures is preceded by appropriate category qualification followed by impair-ment write-off determined considering the established security. Thus, the audit process is complex and requires assessment by the auditor of exogenous and endogenous factors affecting the operation ofcredit institutions.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/bb928d3e087749919e9c4e3398f98e2e Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF