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Wpływ regulacji międzynarodowych na system kształcenia kadr polskich biegłych rewidentów

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Pfaff J.
Studia Ekonomiczne
|
2014
|
vol. 164
121-133
EN
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.
2
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Polityka rachunkowości w procesie badania sprawozdań finansowych

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Pfaff J.
Studia Ekonomiczne
|
2014
|
vol. 201
233-243
EN
The accepted accounting principles (policy) are the benchmark in the process of financial statement audit enabling assessment of fairness and credibility of information contained in financial statements. Therefore, in the financial statement audit the auditor takes those criterion into consideration at all stages of the assessment process, i.e., during planning, carrying out audit with the use of conformity and credibility assessment procedures, and while preparing the audit report (audit opinion and report). The aim of this article is to identify and interpret those areas of the financial statement that view the accounting principles as the benchmark for the fairness and credibility of the information contained in the audited financial statement.
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Niezależność biegłych rewidentów badających sprawozdania finansowe jednostek zainteresowania publicznego w świetle nowych regulacji UE

100%
Pfaff J.
Studia Ekonomiczne
|
2015
|
vol. 240
101-113
PL
Zawód biegłego rewidenta jako zawód zaufania publicznego wymaga, aby czynności rewizji finansowej były wykonywane z zachowaniem jego niezależności od badanej jednostki. Niezależność biegłego rewidenta gwarantuje obiektywną ocenę badanej jednostki oraz wydanie rzetelnej i bezstronnej opinii, co nabiera szczególnego znaczenia w ocenie jednostek zainteresowania publicznego. Dla zapewnienia harmonizacji i jednolitego stosowania przepisów dotyczących ustawowego badania sprawozdań finansowych jednostek zainteresowania publicznego, w tym stosowania zasady niezależności, Komisja Europejska wydała rozporządzenie regulujące szczegółowe wymogi w tym zakresie. Celem artykułu jest przedstawienie i ocena proponowanych przez Komisję Europejską zmian związanych ze wzmocnieniem niezależności biegłych rewidentów przeprowadzających badania ustawowe w jednostkach zainteresowania publicznego.
EN
Since the statutory auditor is a profession of public trust, it is crucial that audits of financial statements are conducted independently from the entities they concern. The independence of the statutory auditor guarantees the objective evaluation of the audited entity and the delivery of a reliable and objective opinion, which is particularly important in case of public interest entities. To ensure the harmonization and consistent application of the legal regulations concerning statutory audits of public interest entities’ financial statements, including the principle of independence, the European Commission has issued a regulation presenting the detailed requirements thereof. The purpose of this article is to present and evaluate the changes proposed by the European Commission to strengthen the independence of statutory auditors conducting audits of financial statements of public interest entities.
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