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Implementation of International Auditing Standards in Polish Medium and Small Auditing Companies (Implementacja miedzynarodowych standardow badania sprawozdan finansowych do malych i srednich kancelarii bieglych rewidentow)

Author

Listed:
  • Lukasz Bielecki

    (Kozminsky University)

Abstract

New standards for the auditor’s profession have to be applied by Polish independent auditors to the revision of financial statements for 2016. When public interest companies are not clients of an auditor’s entity, this is required for audits for 2017. The implementation of International Auditing Standards in Poland is a serious challenge and a subject of many discussions among auditors. The article presents an analysis of the chain of events that led to such a change. The author aims to find the reason why the application of international standards is so difficult for Polish auditors who perform their duties in medium and small auditing companies.

Suggested Citation

  • Lukasz Bielecki, 2018. "Implementation of International Auditing Standards in Polish Medium and Small Auditing Companies (Implementacja miedzynarodowych standardow badania sprawozdan finansowych do malych i srednich kancelar," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 118-126.
    • Handle: RePEc:sgm:resrep:v:1:i:27:y:2018:p:118-126
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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/lukasz_bielecki.pdf
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    More about this item

    Keywords

    audit; international auditing standards; auditor;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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