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The purpose of this paper is to present and analyze the role and responsibilities of the audit in the dominant enterprise in the market of postal services. To achieve the target, it discussed two major issues: EU regulations on competition policy and the audit in the Polish Post Office the dominant enterprise in the market for postal services in Poland. Introduction The dominance of the market is not a good thing. This applies to the dominance of both: producer and consumer dominance which is much less common. The dominance of OPEC 1 on the oil market led in 1973 1974 price shock and threefold increase in real prices of oil 2 . Similar cases, although on a much smaller scale, are seen every day in many markets around the world. In order to limit adverse events to the economy of market dominance, the European Union has taken decisive action, mainly for the rules of law. EU also encouraged businesses to independently and voluntarily resigned from the use of its dominant market position. One of the possible actions, the self-limitation of entrepreneurs, is the focus of the audit risk analysis for adverse events resulting from use of a dominant position. This paper aims to explain and analyze the actions taken to reduce the dominant position of companies in the market, both in terms of EU regulations, and voluntary action by businesses in this area. 1. EU regulations on competition in the market One of the objectives of the European Union's competition policy is to ensure that dominant companies are not using their market power to restrict competition. This policy focuses on consumer choice and to maintain a level playing field for companies operating in the common market. Article 82 of the Treaty of the European Community and Regulation (EC) No 1 / 2003 imposes a ban on abuse of dominant position by companies on the market, insofar as it may affect trade between Member States. Article 82 of the EC Treaty itself does not prohibit a dominant position, but only its abuse in the market in so far as it may affect trade between Member States. The aim is to prevent abuse of dominant position by dominant companies in their sector of the economy and prevent distortions of competition in intra-Community trade. 1 OPEC – Organization of the Petroleum Exporting Countries. 2 See: D. Begg, S. Fischer, R. Dornbush, Ekonomia. Mikroekonomia, wydanie III zmienione (Economics. Sixth Edition), Polskie Wydawnictwo Ekonomiczne, Warszawa 2003, p. 31.

AUDIT IN THE DOMINANT ENTERPRISE ON THE MARKET - THE EXAMPLE OF POLISH POST