Audit of financial statements

One of the objectives of our audit is to increase the safety of business activities conducted by our clients.

Czytaj więcej

Review of financial statements

The review of financial statements is carried out in accordance with the International Standards on Review Services. We have also developed our own methodology of conducting audit work based on our experience gained, among others, when working for the largest international audit firms.

Czytaj więcej

Other services provided by expert auditors

Unusual and complicated accounting issues are our specialty.

Czytaj więcej

Services provided under the Code of Commercial Companies and Partnerships

We support entities in business restructuring with our experience.

Czytaj więcej

Audit of financial statements

One of the objectives of our audit is to increase the safety of business activities conducted by our clients. 

We audit financial statements in accordance with International Auditing Standards. We have also developed our own methodology of conducting audit work based on our experience gained, among others, when working for the largest international audit firms. 

The advantage of our services is constant contact with the auditor and the possibility of consulting him/her on any problems and doubts that arise at every stage of the audit of the financial statements. 

We also have many years of experience in verifying consolidation packages of groups of companies. In this respect, we cooperate with the largest international auditing companies on a daily basis. 

Our work includes: 

  • audit of financial statements prepared in accordance with the provisions of the Accounting Act, 
  • audit of financial statements / consolidation packages prepared in accordance with International Financial Reporting Standards (IFRS/IAS) 
  • audit of financial statements / consolidation packages prepared in accordance with German balance sheet law (German GAAP) 

A series of services performed in four steps from the request to its performance: 

  • badanie sprawozdań finansowych sporządzonych zgodnie z przepisami ustawy o rachunkowości,
  • badanie sprawozdań finansowych / pakietów konsolidacyjnych sporządzonych zgodnie z Międzynarodowymi Standardami Sprawozdawczości Finansowej (MSSF/MSR)
  • badanie sprawozdań finansowych / pakietów konsolidacyjnych sporządzonych zgodnie z niemieckim prawem bilansowym (German GAAP)
    • Cykl przeprowadzonej usługi w czterech krokach od prośby, po jej realizację:

Step 1

Planning

  • Meetings with key personnel in the company 
  • Review of statements and reports from previous years 
  • Getting to know the company's operations, reporting principles 
  • Analysis of the company's industry and environment 
  • General analysis of business risks 

Step 2

Procedury wstępne

  • Analysis of basic business areas, meetings with middle management 
  • Identification of key internal controls, testing of their operation 
  • Participation in stocktaking 
  • Performing selected reliability tests (based on statistical, targeted sampling, etc.) 
  • Risk analysis in the scope of taxes (with the participation of tax advisors) 

Step 3

Final procedures

  • Carrying out other plausibility tests (based on sampling) 
  • Verification of year-end procedures, verification of valuation as of the balance sheet date 
  • Carrying out cut-off procedures for revenues and costs 
  • Verification of the statutory reports 
  • Final procedures (analysis of events after the balance sheet date) 

Step 4

Submission of the audit report

  • Preparation of a report on the audit work carried out 
  • Summary meeting with the company management 

Review of financial statements

The review of financial statements is carried out in accordance with the International Standards on Review Services. We have also developed our own methodology of conducting audit work based on our experience gained, among others, when working for the largest international audit firms. 

The advantage of our services is constant contact with the auditor and the possibility of consulting him/her on any problems and doubts that arise at every stage of the audit of the financial statements. 

A series of services performed in four steps from the request to its performance: 

Step 1

Planning

  • Meetings with key personnel in the company 
  • Review of statements and reports from previous years 
  • Getting to know the company's operations, reporting principles 
  • Analysis of the company's industry and environment 
  • General analysis of business risks 

Step 2

Preliminary procedures

  • Analysis of basic business areas, meetings with middle management 
  • Identification of key internal controls, testing of their operation 

Step 3

Final procedures

  • Performance of analytical tests 
  • Verification of year-end procedures, verification of valuation as of the balance sheet date 
  • Carrying out cut-off procedures for revenues and costs 
  • Verification of the statutory reports 
  • Final procedures (analysis of events after the balance sheet date) 

Step  4

Submission of the audit report

  • Preparation of a report on the audit work carried out 
  • Summary meeting with the company management 

Other services provided by expert auditors

Unusual and complicated accounting issues are our specialty. 

Based on the International Standards of Related Services, we provide specific types of services; 

  • agreed procedures for financial information 
  • financial data compilation services 

The purpose of the service consisting in carrying out procedures agreed upon is for the expert auditor to perform audit activities, the scope of which has been agreed upon between the expert auditor, the company and relevant third parties and to inform about the actual findings. 

The purpose of the compilation service is to use the accounting knowledge of the accountant to collect, classify and summarise financial information. Compilation usually consists in presenting detailed data in a convenient and understandable form. 

Step 1

Detailed agreement on terms and conditions and scope of the order

Step 2

Preliminary procedures

  • Detailed analysis of areas and risks associated with the audit procedures 
  • Analysis of financial data to be compiled 

Step 3

Applicable procedures

  • Implementation of agreed audit procedures 
  • Preparation of financial data to be compiled 

Step 4

Submission and discussion of results

  • of the report on the implementation of agreed procedures 
  • Reports on the data compilation (e.g. financial statements) 

Usługi świadczone na podstawie Kodeksu spółek handlowych

Służymy pomocą zarówno jako doradcy w procesach restrukturyzacyjnych jak również jako biegli rewidenci realizujący prace audytorskie z zakresu:

  • badania planów połączenia
  • badania planów podziału
  • badania planów przekształcenia w zakresie poprawności i rzetelności
  • badania rachunkowości i działalności spółki z o.o., na żądanie wspólników
  • badania sprawozdania założycieli
  • wyceny akcji będących przedmiotem przymusowego wykupu
  • badania wkładów niepieniężnych w związku z warunkowym podwyższeniem kapitału zakładowego w spółce akcyjnej

Krok 1

Uzgodnienie warunków współpracy, formalny wybór przez sąd rejestrowy

Krok 2

Procedury wstępne

  • Analiza podstawowych obszarów biznesowych
  • Rozpoznanie kluczowych kontroli wewnętrznych
  • Analiza ryzyk biznesowych

Krok 3

Procedury właściwe

W zależności od rodzaju realizowanej usługi przeprowadzamy odpowiednio dobrane procedury audytowe lub inne czynności (analizy, prognozy etc.)

Krok 4

Przekazanie sprawozdania z badania

  • Sporządzenie sprawozdania/opinii/raportu z wykonanych prac audytorskich
  • Raportu z kompilacji danych (np. sprawozdania finansowego)