Auditing the financial statements

We perform services in auditing of financial statements of companies and other corporate bodies and units preparing their financial statements.

The aim of the auditing is to express a written opinion of the Chartered Accountant (together with his report) whether the financial statements are correct and reliable and clear in the presentation of the material and financial condition of the company as well as of the financial result
of the audited unit.

The subject of the auditing is as follows:

1. Annual financial statements covering balance sheet, profit and loss statement, statement of changes in equity, cashflow statement, notes to the financial statements and report on the unit's activities..
2. Accounting books comprising: journal, general ledger, auxiliary ledgers, trial balances of general and auxiliary ledgers and (optionally) statement of assets and liabilities.
3. Accounting source documents forming the basis for book entries.
4. Documentation developed during physical stocktaking.
5. The accounting system and the internal control system as far as it concerns the accounting system applied.