Ryzyko badania sprawozdania finansowego zakładu ubezpieczeńFinancial statement of an insurance company is subject to obligatory audit by an independent auditor. In view of specific nature of insurance activity the audit of insurance company carries a substantial risk of delivering audit opinion ...
Moreover, in the article it is shown how to derive the formula for audit risk using the Dempster's rule. This part is preceded by the general description of the Dempster-Shafer theory key words used in this paper.Wojciech NowakArtur Hołda...
The postulate to review legal regulations relating to audit objective coincides in time with the IFAC's International Education Standards, which stress the competence and ethical aspects of the accounting profession.Bronisław Micherda