O kwestii niezależności i transparentności w zawodzie biegłego rewidenta

• Authors: Marzena Karpińska

Title variants

EN

Independence and transparency in the profession of a statutory auditor

• Languages of publication: PL

Abstracts

EN

The content analysis proves that in the case of statutory auditors, full and indubitable financial statement does not only constitute individual issue of attitudes presented by this professional group. The most important is the fact that stakeholders, as a basic institution which has influence on broader public interest, receive reliable information about financial situation of the business entity. It should be highlighted that focusing on public interest by statutory auditors is reflected in their independence and constitutes an important point of business ethics, which in turn makes it possible to determine clear limits of operation in markets in the globalizing world considering the ethics and a moral point of view.

Keywords

EN

auditor; financial audit; biegły rewident; rewizja finansowa

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
• Year: 2014
• Volume: 16
• Pages: 73 - 83

Contributors

author

Marzena Karpińska

• Uniwersytet Wrocławski