Tryb uzyskiwania tytułu biegłego rewidenta w Niemczech i w Polsce
Process of receiving title of auditor in Germany and Poland

Summary/Abstract: The main purpose of the admission procedure for examination for the chartered auditor in Germany is proper selection of candidates. The admission of a candidate to examinations depends on meeting specified personal and professional criteria. The responsibility involved in the practice of the auditing profession is the reason why candidates need to possess appropriate personal characteristics as well as adequate knowledge, skills and practical experience. The article sets out legal requirements for candidates for chartered auditors and provides a comparison of German and Polish procedures.

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