2014 | 164 | 121-133
Article title

Wpływ regulacji międzynarodowych na system kształcenia kadr polskich biegłych rewidentów

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Auditors perform an important role in each society. Expectations of financial report users and contracting parties for auditing continuously rise, therefore, in order to satisfy them, auditors need to constantly improve their qualifications and have interdisciplinary knowledge of the enterprise. That is a reason why, besides acquiring technical knowledge and accounting skills, auditors require abilities to perform the roles of a counsellor, a financial analyst, a negotiator and a manager, when necessary. Because of the fact the world aims at globalising the market economy, in which investments and financial transactions cross country borders more and more frequently, auditors need extensive knowledge in order to understand the context in which companies and other organizations operate. More often they deal with investigating groups of companies of international reach, therefore their knowledge and qualifications should be of an international nature as well. Polish system of audit staff education is based on international solutions regarding acquiring theoretical knowledge and gaining practical skills in the course of the qualification procedure, aiming at obtaining rights of an auditor. The purpose of this article is to show the impact of regulations of the European Union and the International Education Standards upon Polish system of audit staff training. In order to accomplish this aim, we have utilized research methods of the critical analysis of legal regulations, both domestic and international, analysis of the literature on the subject, and drawing conclusions based on our own observations and experience regarding conducting examinations for prospective candidates for auditors and participating in a mandatory training of auditors.
Physical description
  • J. Pfaff: Wpływ rewizji finansowej na wiarygodność sprawozdania finansowego. Wydawnictwo Akademii Ekonomicznej, Katowice 2008, s. 73.
  • J. Pfaff: Misja biegłego rewidenta na tle przemian społeczno-gospodarczych w Polsce. Red. M. Gmytrasiewicz i A. Karmańska. SGH, Warszawa 2004, s. 201.
  • B. Micherda: Kompetencje zawodowe w świetle etyki biegłego rewidenta. W: Etyka biegłego rewidenta w teorii, prawie i praktyce. Materiały pokonferencyjne VII Dorocznej Konferencji Audytingu Krajowej Izby Biegłych Rewidentów, Warszawa 2007.
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