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Facing turmoil and continuous stunning, local governing bodies, decision makers and local actors, in most of cases found the most stable solution has been the regional cooperation and particularly that of increasing and strengthening local human resources capacities at a regional level. Trying to increase competiveness, local systems understand more and more the importance of being flexible, on the frame of a sustainable strategic planning. Local infrastructure and interaction of all local factors and actors, at any time, must consider their development following a wider regional prospective. Important evolutions in the education area, mainly in higher education, gave breath to outstanding improvements in the capacities to develop qualified human resources, matching needs from local developments. While achieving standardized didactic tools at a Mediterranean and furthermore, EU level, they become able to deliver internationally recognized knowledge and capacities, improving so at a general level. human resources among countries with different socio-economic level. At the same time, these developments spread quickly the culture of interaction and collaboration among local actors. This also makes possible knowledge and expertise transfer from excellence center and universities toward local public administration and other local stake holders or public, and increases cooperation standardizing practices according to EU requirements. Local issues need local solutions, but this at no case must cause localization or isolation, all those developments must be conceptualized, oriented and managed in a wider prospective, specific needs must have specific answers, and universities are the best in doing this.
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.
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