- Tytuł:
-
Zmiany regulacyjne w systemie rewizji finansowej i ich wpływ na politykę jakości
Regulatory Changes in the System of Auditing and Their Impact on the Policys Quality in Audit Firms - Autorzy:
- Andrzejewski, Mariusz
- Powiązania:
- https://bibliotekanauki.pl/articles/592894.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Finanse publiczne
Rewizja finansowa
Sprawozdanie finansowe
Auditing
Financial statements
Public finance - Opis:
- There is a thesis posed in the article which says that new solution in the field of financial auditing included in European Parliament's directive and Council 2014/56/EU and of ordinance European Parliament and Council 537/2014 from 16th of April 2014, are going to have significant impact on change of auditing companies' quality policy. Conducted analysis about new regulations indicates introduction of restriction concerning lengths of period of accomplishing research of financial statements of one client, ability of accomplishing financial review by consortium of auditing companies and also strengthening role of audit committee not only in process of election of auditor but also in process of communicating with auditor during activities of auditing. In article there is a reference to empirical researches realized in Poland, which regarded matters raised in discussed regulations of Union's law.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 23-35
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł