Proceedings of The 6th International Conference on Research in Management and Economics
Year: 2022
DOI:
[PDF]
Assurance Services of Non-Financial Reports – The Perspective of Audit Firms in Poland
Dr. Anna Bartoszewicz, Anna Rutkowska-Ziarko
ABSTRACT:
The article presents the results of empirical research conducted among audit firms in Poland relating to the auditing of non-financial reports. Despite the many advantages of confirming non-financial data, services of this type are not provided by the majority of audit firms. The main purpose of the article is to present factors that hinder the conduct of audits of non-financial statements in Poland and to describe the activities of the audit firms providing this service. The observations were based on the results of survey research conducted among audit firms under the supervision of the Polish Agency of Audit Oversight. The article comprises also an analysis of regulations governing this subject matter in Poland. The obtained research results indicate that only 2.3% of audit firms in Poland offer audits of non-financial reports. The main factor limiting audit firms in providing this type of service is low demand in this area. It seems necessary to verify and confirm the reliability of the information contained in non-financial reports by an independent certifying company. This action helps to protect stakeholders from the risk of making wrong decisions.
keywords: audit, CSR, Directive 2014/95/UE, non-financial reporting, verification.