Auditor oversight by audit committees. Practice of Polish public companies

• Autorzy: Dobija, Dorota

Abstrakty

EN

The paper presents the results of an explorative study of the process of auditoroversight by audit committees. The study covered audit committees of public companieslisted in WIG20 and WIG40 index on Warsaw Stock Exchange. The researchhas found that the auditor oversight process, which has for many years hada rather ceremonial character, shows a new trend towards professionalization ofaudit committee activities.

Słowa kluczowe

EN

komitet audytu; biegły rewident; Audit committees; auditor oversight

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(59(115))
• Strony: 5-26

Twórcy

autor

Dobija, Dorota