| Autor: Kazimierz Sawicki | 361 |
Strony: 361-374
pełen tekst
FINANCIAL AUDIT AND INTERNAL AUDITOR VERSUS THE EXAMINATION OF A FINANCIAL STATEMENT AND A STATUTORY AUDITOR
Summary
In 2009 the Act on the Public Finance and the Act on Statutory Auditors and Their Self-government, Entities Entitled to the Examination of a Financial Statement and on the Public Supervision were passed. Both Acts contain numerous changes in comparison to the previously existing legislation. The paper presents these modifications and the new solutions which are related to internal audit and internal auditors as well as to the examination of a financial statement and a statutory auditor. The study discusses the current legal state of the subject, compares the status of internal and statutory auditors, makes critical remarks and formulates proposals which objective would be to strengthen the role of internal audit and internal auditors in Poland.
pełen tekstFINANCIAL AUDIT AND INTERNAL AUDITOR VERSUS THE EXAMINATION OF A FINANCIAL STATEMENT AND A STATUTORY AUDITOR
Summary
In 2009 the Act on the Public Finance and the Act on Statutory Auditors and Their Self-government, Entities Entitled to the Examination of a Financial Statement and on the Public Supervision were passed. Both Acts contain numerous changes in comparison to the previously existing legislation. The paper presents these modifications and the new solutions which are related to internal audit and internal auditors as well as to the examination of a financial statement and a statutory auditor. The study discusses the current legal state of the subject, compares the status of internal and statutory auditors, makes critical remarks and formulates proposals which objective would be to strengthen the role of internal audit and internal auditors in Poland.