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Zachowanie niezależności przez biegłych rewidentów w warunkach rosnącej konkurencyjności rynku audytorskiego

100%
Lew G.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
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.
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