Istota niezależności audytora
The nature of auditor independence

Summary/Abstract: This paper focuses on the concept of internal and external auditor independ-ence, based on international literature. It is divided into three segments. First, a change in the concept of auditor independence is discussed in the context of change in the audit function over the years. Next a review of scientific definitions of independence is carried out to indicate their dualistic approach comprising independence in fact and independence in appearance. Finally, the paper presents chosen studies and analyses of issues con-nected with threat to auditor independence. No recommendations as to how to solve the conflict of interests are provided – this question is left to deal with in further research.

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