Object's details: O kwestii niezależności i transparentności w zawodzie biegłego rewidenta

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
   ;
  
  
  biegły rewident
   ;
  rewizja finansowa
• 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
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
• Date issued:
  
  2014
• Date copyrighted:
  
  2014
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe)
   ;
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:108712  ;
  ISSN 1733-5779
   ;
  ISSN 0239-6661
• Source:
  
  PAd 102060 II
• Language:
  
  pol
• 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.
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2020-05-22
• Last modification date: 2024-04-22
• Content object's number of views: 133
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/108712/PDF.json