Nowa rola komitetów audytu w spółkach zainteresowania publicznego

The article presents tasks of the audit committees functioning within supervisory boards. The basic ones are: monitoring of financial reporting, supervision over the internal control system and the risk management system. Tasks connected with the supervision and coordination of works of auditors of financial reports have taken a new dimension. They are connected with additional reports prepared for the audit committees by auditors. The committees must, therefore, analyze the methods of auditing financial reports applied by auditors and assess whether the materiality level applied in the audit is sufficient for making the financial report full credible. Important is also the assessment of methods of valuating particular items of financial reports and the description of the consolidation scope and criteria for the exclusion of entities from the consolidation process.