The nature of auditor independence

• Autorzy: Rodewald-Fila, Dominika

Abstrakty

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 ofchange in the audit function over the years.Next a review of scientific definitions of independence is carried out to indicatetheir dualistic approach comprising independence in fact and independence in appearance.Finally, the paper presents chosen studies and analyses of issues connectedwith threat to auditor independence. No recommendations as to how tosolve the conflict of interests are provided – this question is left to deal with infurther research.

Słowa kluczowe

EN

audytor; auditor independence

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(59(115))
• Strony: 95-109

Twórcy

autor

Rodewald-Fila, Dominika