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1
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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
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2011
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vol. 1
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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.
2
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Zachowanie niezależności przez biegłych rewidentów w warunkach rosnącej konkurencyjności rynku audytorskiego

80%
Lew G.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
|
issue 2
315-322
EN
On the Polish market one can see the increasing competitiveness among the entities eligible for checking financial statements which results in the consolidation of these entities and lower prices for their services. In such a situation the expert auditors need to be independent. Higher requirements which they have to meet is not conducive to be independent. The aim of the article is to show the conditions which need to be fulfilled by expert auditors to keep independence and also the dangers which can disturb it.
3

Etyka biegłego rewidenta jako jeden z obszarów etyki w biznesie

80%
Voss G.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
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2011
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issue 10
447-458
EN
Entities produce financial statements that provide internal and external users of assets and financial units. However, due to abuses that occurred in 1990s, many members have lost confidence in this type of information. In order to build appropriate relationships between the various entities occurring in the market created a code of auditor's ethics, and with it a sense of security based on public confidence for the auditing profession.
4
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Przyczyny nieskutecznego audytu zewnętrznego – studia przypadków amerykańskich

80%
Ambroziak M.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
307-317
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).
5
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Przetwarzanie danych osobowych – wybrane problemy postępowania kontrolnego NIK

80%
Jarzęcka-Siwik E., Skwarka B.
Kontrola Państwowa
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2012
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vol. 57
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issue 6(347)
8-26
EN
After the amendments have been introduced to the Act on NIK, NIK auditors, on the basis of Article 29, paragraph 1 (2i) of this act, have been given the right to process sensitive personal data found in documents, databases and other materials of the auditees. Some deputies are concerned with this additional right of NIK auditors, and therefore they have developed draft changes to the act in this area. If those changes are adopted, it will in fact mean a return to the previous legal status, namely the impossibility of appropriate verification of audit findings. According to the authors of the article, it is not necessary to introduce such changes since now there are sufficient measures to prevent potential abuse of the right to access to information. These are, among others, the provisions of regulation No 15/2012 by the President of the Supreme Audit Office of 14 May 2012 that make auditors’ access to sensitive data limited to the scope specified in the audit programme or subject.
6
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Przegląd partnerski NIK w 2012 roku – Podnoszenie jakości pracy Najwyższej Izby Kontroli

80%
Banaś P.
Kontrola Państwowa
|
2013
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vol. 58
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issue 3 (350)
16-30
EN
In 2012, a team composed of representatives of the Supreme Audit Institutions of Austria, Denmark, Lithuania and the Netherlands carried out a peer review of NIK. Foreign auditors visited the NIK headquarters six times, and they also paid a visit to the NIK Regional Branch in Kraków. They had meetings with 32 employees of NIK and with several addressees of NIK reports. At the end of the peer review, they presented a report whose most important part are eleven useful recommendations. The article presents the terminology used in this document, and discusses all the recommendations that were formulated for NIK.
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