Globalizacja rynku finansowego wyzwaniem współczesnej rewizji finansowej

Financial statements constitute the main source of the environment’s know-how of entity’s property and financial status, as well as its financial results. The financial in-formation contained therein is a basis for market users’ economic decisions, concerning mainly the resources and assets invested in a profit-making company in hope for future gains. Participants of the global financial market demand that the information contained in financial statements should be global in its character, i.e. comprehensible for all its receivers, regardless of the country of their origin. Such global financial information is however burdened with some peculiar risks. Moreover, participants of the global financial market are divided by a number of differences of cultural, legal and social nature. The specifics of global information require use of diversified methods, techniques and procedures as far as the assessment of its credibility is concerned. Therefore, it seems crucial for the modern audit to come out with a set of unified standards commonly used by the statutory auditors.