Selected problems in auditing the financial statements of credit institutions

Article English OPEN
JOANNA WIELGÓRSKA-LESZCZYŃSKA;
(2016)
  • Publisher: Rada Naukowa SKwP
  • Journal: Zeszyty Teoretyczne Rachunkowości (issn: 1641-4381, eissn: 2391-677X)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.5604/16414381.1207451
  • Subject: odpisy z tytułu utraty wartości | instytucja kredytowa | HG1-9999 | ekspozycje kredytowe | credit institution | badanie sprawozdania finansowego | zabezpieczenie kredytu | Finance

The article presents issues deserving special attention in the area of auditing the financial statements of credit institution. Without a doubt, these are the financial instruments, including credit exposures. To properly audit these instruments it is required to ... View more
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