Examination of the financial statements There is slowly coming to us time of bidding in the selection of the auditor. Many of us have to face the question: are we subject to audit? What requirements must I meet to my report was mandatory subject of an opinion by the auditor?

Probably the annual consolidated financial statements of groups will be subject to an audit (e.g. in Poland it is obligatory)

Also subject to audit are usually the annual accounts of the following entities:

• banks, insurance and reinsurance undertakings;

• Investment Funds;

• pension funds;

• limited liability companies;

• other companies that have significant assets, income or employment. In different countries it looks differently.

S.Ekman ? General Manager
FY AUDIT/24iValue

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