Ekonomiczne Problemy Usług (Jan 2017)

Wpływ jednolitego pliku kontrolnego na system rachunkowości przedsiębiorstw

  • Bronisław Bryl

Journal volume & issue
Vol. 127


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Standard Audit File-Tax is a new requirement, which the company has to meet in different settlements with the tax authorities. The aim of the article is to present the analysis of the Standard Audit File-Tax impact on the company's accounting system. The analysis shows that the Standard Audit File-Tax has a significant impact on the company's accounting system. It affects both the accounting records and the computerization of corporate accounting and auditing. In this study, an analysis of regulations, deduction and synthesis were used.