In the article the considerations concerning the influence of the creative accounting on security of the information included in the financial statement were presented. A significance of actions counted to the creative accounting which lead for creative, in accordance with the law, solutions in sphere of the registration, recording, processing and presentation of economic events ensuring the credibility and the accuracy of the informations from financial statements was emphasized. All solutions called “embellishing financial statements” were included in aggressive accounting and areas of their influence on the unreliability of statement’s data were indicated. A role of the financial search in the detection of areas of accountant abuse and an influence of revisory documentation on decisions of investors from the external environment of the organization were discussed.
Attention was directed to the integrated system of the prevention of abuse and role of its participants’ in providing for the reliability of information from financial statement.
REFERENCES(7)
1.
Gołębiewski G., Tłaczała A., 2009, Analiza finansowa w teorii i praktyce, DIFIN, Warszawa
Kuczyńska-Cesarz A., 2017, Rewizja finansowa a bezpieczeństwo obrotu gospodarczego, [w:] Praktyczne uwarunkowania bezpieczeństwa europejskiego, B. Jagusiak, K. Karski (red.), WAT Warszawa.
Przewodnik stosowania Międzynarodowych Standardów Rewizji Finansowej w badaniu małych i średnich jednostek tom 2 – Wskaźniki praktyczne, wydanie III, 2013, Krajowa Izba Biegłych Rewidentów Warszawa; http://www.kibr.org.pl.
Świderska G.K., 2003, Zmiany w prawie gospodarczym a kreatywna rachunkowość, [w:] Rewizja finansowa a zmiany w prawie gospodarczym, Krajowa Izba Biegłych Rewidentów, Warszawa.
We process personal data collected when visiting the website. The function of obtaining information about users and their behavior is carried out by voluntarily entered information in forms and saving cookies in end devices. Data, including cookies, are used to provide services, improve the user experience and to analyze the traffic in accordance with the Privacy policy. Data are also collected and processed by Google Analytics tool (more).
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.