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Wpływ zmian zachodzących na rynku usług audytorskich na niezależność biegłych rewidentów i jakość świadczonych przez nich usług

100%
Żuchowska K.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
343-354
EN
The main objective of the paper is to analyse the influence of processes affecting Polish and international economic during recent years on financial audit market , in particular on auditor’s independece and the quality of their services. The author will present legal, institutional and ethical aspects of auditor’s profession as well as the specific rules and expected changes of financial audit market. The mentioned objective will be achieved by description of Polish and international literature, description and comparison of Polish and international financial revision standards as well as anlysys of research performed by practicing financials.
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