ANALYSIS OF TYPES OF AUDITOR'S OPINION OF COMPANIES LISTED ON THE WARSAW STOCK EXCHANGE FROM 2010 TO 2020

The purpose of this article is to analyse the types of opinions issued by auditors in the Polish audit market.Design/methodology/approach: the theoretical considerations presented in this publication are based on a critical analysis of the literature on the subject.The empirical part presents an analysis based on audit reports of companies listed on the Warsaw Stock Exchange in the period 2010 -2020.A total of 4281 audit reports on 506 listed entities were analysed.Findings: over the analysed years, the share of modified opinions in the total number of issued opinions is successively reduced.At the same time, the proportion of audit reports containing section concerning material uncertainty regarding the going concern issue is increasing.