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  1. 1 Kontrola Państwowa

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  1. 1 Murat L.

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  1. 1 2016

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Stosunek kontrolnoprawny –relacje prawne między kontrolującymi a kontrolowanymi

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Murat L.
Kontrola Państwowa
|
2016
|
vol. 61
|
issue 3 (368)
8-21
EN
To date, in audit studies the issue of legal relations between audit bodies and auditees has been discussed without differentiating the legal relation characteristic of auditing. Meanwhile, the President of NIK has several times emphasised the specificity of the relations between the Supreme Audit Office and its auditees. In response to complaints against NIK judged by administrative courts (in 2009 and in 2011), the President of NIK postulated to reject them as unacceptable, stating that “the cognition of the administrative court does not apply to the NIK audit activity, because the legal relation between NIK and an audited entity is not of administrative nature”. In his article, the author attempts to rationalise the stance of the NIK President by considering if, in the current state of the audit studies development, it is possible to differentiate the legal status related to auditing, and, if so, what its main characteristics are.
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