Warianty tytułu
Changes to the Worldwide Audit Approach and It's Impact on Audit Methodology Applied by Proffessional Audit Firms in Poland
Języki publikacji
Abstrakty
W artykule przedstawiono w skrócie zadania i rolę audytora oraz historię audytu, ze szczególnym wskazaniem na systemowe podejście do audytu. Omówiono dostosowanie audytu w Polsce do przepisów międzynarodowych oraz ryzyko biznesu jako najnowsze podejście do audytu. W konkluzji wskazano na zagadnienie niezależności pomiotów badających.
The history of auditing shows a gradual over time as detailed testing of transactions moved to system audits. The next development was the audit risk model, which focussed the audit and the extent of audit procedures on the areas of an audit where the auditor was most at risk of giving an inappropriate opinion. In recent years the broader concept of business risk has been developed by the larger firms. Business risk is the threat that an event or action will adversely affect a business's ability to achieve its ongoing objective. New accounting act has been changed to comply with International Accounting Standards. Polish Certified Auditors are aware of the fact that standards of auditing in Poland will have to be changed to accord with those applied by developed countries from EU. Standards of auditing will be also affected by loss of reputation after "Enron case". The professional bodies are now discussing changes to the regulations that would help to improve quality of audit and would help to rebuild the trustworthiness of the profession. (original abstract)
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Strony
51--60
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
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Identyfikator YADDA
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