| Autor: Mirosław Adamczyk | 353 |
Strony: 353-359
pełen tekst
OBLIGATION OF AUDIT OF THE ANNUAL ACCOUNTS OF LOCAL SELF-GOVERNMENT UNITS
Summary
Article discusses problems that arose during first obligatory audits of the annual accounts of local self-government units.
A new obligation imposed on local self-government units can contribute primarily to improve the quality of financial statements and increase the transparency of financial management of these bodies.
To avoid problems encountered during the audit for the year 2010, there should be a precise and comprehensive legislation in this area.
pełen tekstOBLIGATION OF AUDIT OF THE ANNUAL ACCOUNTS OF LOCAL SELF-GOVERNMENT UNITS
Summary
Article discusses problems that arose during first obligatory audits of the annual accounts of local self-government units.
A new obligation imposed on local self-government units can contribute primarily to improve the quality of financial statements and increase the transparency of financial management of these bodies.
To avoid problems encountered during the audit for the year 2010, there should be a precise and comprehensive legislation in this area.