20 January 2020
Monika SKÓRKA
An audit of public interest entities (PIE) is regarded as a high-risk audit not without reason. The higher requirements – which must be met by the audited companies, as well as their auditors – mainly arise from the fact that information in financial statements and in reports of an expert auditor may directly translate into share prices and, for smaller investors, is often the only source of data about a listed company.
