- Tytuł:
-
Nauka o kontroli – rzeczywistość czy postulat ? – wyodrębnianie się nowych gałęzi prawa
Audit Studies – Already a Fact or Just a Proposal? A New Branch of Law - Autorzy:
- Murat, Leszek
- Powiązania:
- https://bibliotekanauki.pl/articles/416669.pdf
- Data publikacji:
- 2015-12
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
nauka o kontroli
teoria kontroli
system kontroli
nowe gałęzie prawa
Supreme Audit Office
legal studies
audit studies - Opis:
- Although auditing is considered an important field of legal studies, no separate methodological approach has been developed for it so far. In his article, the author supports the idea of distinguishing a new branch of law (audit law) and a new discipline of legal studies (audit studies). This distinction is justified by the substantial increase in the complexity of social relations and legal regulations since first such proposals appeared in the late 1960s and early 1970s. In fact, the ever-growing interest of jurisprudence in studying audit suggests that identification is already taking place. However, although auditing is considered a distinct field of legal studies, so far it has not been thoroughly examined from a theoretical perspective. Therefore, the author proposes a formal identification of audit law, audit studies and audit theory to stimulate a discussion on the whole audit system and audit lawfulness. A pivotal role in this breakthrough is played by the Supreme Audit Office which for years has been fostering audit studies.
- Źródło:
-
Kontrola Państwowa; 2015, 60, 6 (365); 8-36
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł