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Bronisław Micherda, Łukasz Górka

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Financial Analysis Indicałors in Light of Professional Regulations on Financial Report Auditing

One of the many aspects of how accounting works in a market economy, and an important interface between compames and their social environment, is the auditing of financial reports by court auditors, who perform the role of both professional and impartial experts. Although the method of auditing financial reports places emphasis upon checking the integrity of a report, and hence the State of the accounts, the company’s performance, its assets and financial situation, as well as its ability to continue operations, also come under scrutiny. An important element of the discussion on the official practice of auditing financial reports shOuld be the correct and comprehensive use of financial analysis procedures in auditing. Therefore, this article looks at the analytical indicators proposed in the auditing method. The authors chiefly analyse the proposed set of analytical indicators contained in the most detailed and practical recommendations available, namely, the guidelines for carrying out the profession of court auditor. The authors’ assessment also discusses the naturę of the audits commonly used in this field.