Badanie sprawozdań finansowych

To badanie mające na celu wyrażenie opinii, czy sprawozdanie finansowe jednostki jest prawidłowe oraz rzetelnie i jasno przedstawia jej sytuację majątkową i finansową, wynik finansowy (oraz rentowność). Opinię powyższą przedstawia w formie pisemnej biegły rewident wraz z uzasadniającym i potwierdzającym ją raportem. Biegły rewident może o badanym sprawozdaniu wyrazić opinię: bez zastrzeżeń, z zastrzeżeniami, negatywną lub odmówić wyrażenia opinii w przypadku zaistnienia okoliczności uniemożliwiających jej sformułowanie. W przypadku opinii z zastrzeżeniami biegły rewident powinien wskazać ich zasięg.

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