Istota niezależności audytora

• Autorzy: Dominika Rodewald-Fila

Warianty tytułu

The Nature of Auditor Independence

• Języki publikacji: PL

Abstrakty

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)

EN

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)

Słowa kluczowe

PL

Audyt; Audyt wewnętrzny; Audyt finansowy; Standardy

EN

Audit; Internal audit; Financial audit; Standards

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 59
• Numer: nr 115
• Strony: 95--115

Twórcy

autor

Dominika Rodewald-Fila

• Akademia Leona Koźmińskiego w Warszawie, doktorant

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