NDLI: Obiektywizm i niezależność biegłych rewidentów i księgowych według kodeksów etyki zawodowej i przepisów prawa

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Obiektywizm i niezależność biegłych rewidentów i księgowych według kodeksów etyki zawodowej i przepisów prawa

Content Provider	Semantic Scholar
Author	Sawicki, Kazimierz
Copyright Year	2013
Abstract	Purpose – 1) Presentation and analysis of international and national codes of professional ethics of statutory auditors and accountants, 2) showing conflicts between the IFAC’s code of professional ethics and Polish law regulations concerning objectivity and independence of statutory auditors, 3) formulating comments and proposals of changes in the legislations, including the statutory obligation of the chief accountant (persons signing the financial statement together with the manager of the entity) to abide to the rules of professional ethics. Design/Methodology/approach – the method of the comparative analysis was used for codes of professional ethics and legal regulations as well as their usefulness in practice was assessed. Deductive reasoning was used for pointing the desired changes in the legal regulations and current codes of professional ethics of statutory auditors and persons working at accounting. Findings – the contradiction between the code of professional ethics of statutory auditors and Polish legal regulations was identified. The absence of ethical rules in the IFAC’s code of professional ethics for persons working at accounting was noted, as well as the absence of Polish statutory requirements for chief accountants. Originality/value – the results of the comparative analysis, particularly the conclusions and proposals may be used while implementing amendments to legal acts and national codes of professional ethics of statutory auditors and accountants.
Starting Page	581
Ending Page	594
Page Count	14
File Format	PDF HTM / HTML
Volume Number	61
Alternate Webpage(s)	http://www.wneiz.pl/nauka_wneiz/frfu/61-2013/FRFU-61-t2-581.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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