| Autor: Kazimierz Sawicki | 59 |
Strony: 59-70
pełen tekst
pełen tekstTHE NEW DIRECTIVE OF THE EUROPEAN UNION AND THE AUDITING ACT AS WELL AS THE CREATION OF AUDIT COMMITES IN ENTITIES OF THE PUBLIC INTEREST
Summary
In order to improve the quality of services provided by statutory auditors, increase stakeholders’ confi dence in fi nancial statements examined by qualifi ed audit entities and introduce the effective supervision of statutory auditors and their self-government, nations of the European Union implement new regulations. Apart from the changes in the previous regulations a special attention should be paid to new solutions in the area of the public supervision and the creation of audit committees in entities of the public interest.
Summary
In order to improve the quality of services provided by statutory auditors, increase stakeholders’ confi dence in fi nancial statements examined by qualifi ed audit entities and introduce the effective supervision of statutory auditors and their self-government, nations of the European Union implement new regulations. Apart from the changes in the previous regulations a special attention should be paid to new solutions in the area of the public supervision and the creation of audit committees in entities of the public interest.