Object structure

PLMET:

click here to follow the link

Title:

O kwestii niezależności i transparentności w zawodzie biegłego rewidenta

Alternative title:

Independence and transparency in the profession of a statutory auditor

Creator:

Karpińska, Marzena

Subject and Keywords:

auditors ; financial audit

Abstract:

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.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Winiarski, Marcin. Red.

Date issued:

2014

Identifier:

ISSN 1733-5779 ; ISSN 0239-6661

Source:

PAd 102060 II

Language:

pol. ; eng.

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 16 (2014), s. 73-83

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2014

Autor opisu:

WR U/PAdbg