Rola etyki zawodowej w kształceniu potencjalnych kandydatów na biegłych rewidentów
Role of Professional Ethics in the Education of Potential Candidates for Auditors

Summary/Abstract: The aim of this study is to define the role of ethics in the profession of statutory auditor in the education of potential candidates in the auditor’s profession. The study was based on a critical analysis of literature, legal acts, and an analysis of the syllabuses of Polish economic universities. Despite emphasizing the importance and role of ethics in the profession of statutory auditors, Polish education programs of economics universities in fields related to audit or controlling still offer a small number of ethical subjects. The literature review confirms students’ lack of ethical education (potential candidates). Therefore, it is worth considering expanding the educational offer in the future to increase the helpful knowledge to acquire qualifications and awareness of ethical attitudes of potential candidates for statutory auditors.

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