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2010 | 59 | nr 115 | 95--115
Tytuł artykułu

Istota niezależności audytora

Warianty tytułu
The Nature of Auditor Independence
Języki publikacji
Artykuł koncentruje się wokół pojęcia niezależności audytora wewnętrznego i zewnętrznego na podstawie międzynarodowej literatury. Publikacja dzieli się na trzy zasadnicze segmenty. Na początek dokonuję przeglądu zmiany koncepcji niezależności audytora w związku ze zmianą funkcji audytu, która miała miejsce w ciągu lat. Następnie przeprowadzam rewizję naukowych definicji niezależności wskazując na ich dualistyczne podejście, obejmujące niezależność w praktyce i niezależność w wyglądzie. Ostatnim koniecznym elementem jest zaprezentowanie wybranych badań i analiz dotyczących problemów związanych z zagrożeniem niezależności audytora. Materiał nie zawiera propozycji rozwiązań konfliktu interesów, pozostawiając go jako możliwość do przyszłych badań. (abstrakt oryginalny)
This paper focuses on the concept of internal and external auditor independence, based on international literature. It is divided into three segments. First, a change in the concept of auditor independence is discussed in the context of change in the audit function over the years. Next a review of scientific definitions of independence is carried out to indicate their dualistic approach comprising independence in fact and independence in appearance. Finally, the paper presents chosen studies and analyses of issues connected with threat to auditor independence. No recommendations as to how to solve the conflict of interests are provided – this question is left to deal with in further research. (original abstract)
Opis fizyczny
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