PL EN


2012 | 1 | 1 | 307-317
Article title

Przyczyny nieskutecznego audytu zewnętrznego – studia przypadków amerykańskich

Selected contents from this journal
Title variants
EN
REASONS OF AUDIT FAILURES. AMERICAN CASE STUDIES
Languages of publication
PL
Abstracts
EN
This article discusses the case studies of audit failures – the real cases were those where the external audit was involved in falsifying financial statements. The purpose of this analysis was to determine the reasons for the low quality of audit, i.e. identifying the factors that significantly lower audit effectiveness. The analyzed cases, widely dis-cussed in the international mass media especially at the beginning of the present century – were selected from the economic practices of the United States. The study of the selected cases was conducted on the basis of the original documents (e.g. reports issued by relevant institutions, judicial decisions, statements of the relevant authorities), as well as secondary studies (e.g. scientific papers, press articles, books).
Keywords
EN
AUDIT   AUDITOR   FRAUD  
Year
Volume
1
Issue
1
Pages
307-317
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-3b0ad274-ed8b-40b7-8358-4a46905cdb25
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