Chińskie standardy rewizji finansowej na tle rozwiązań przyjętych w Polsce
Chińskie standardy rewizji finansowej na tle rozwiązań przyjętych w Polsce

Summary/Abstract: In recent years, due to proceeding liberalization of global economy, the role of credible auditing has been significantly increased. Its substance is to provide financial reports of enti-ties with reliable, transparent and comparable information. Independent auditing standards being the key and inseparable elements of domestic financial accounting systems guarantee the safety of conducting international business. China, for the reason of giving the access to its economical potential to international investors, was forced to make the appropriate chang-es of existing legal rules also in the area of accountancy and auditing. The purpose of this article is to present Chinese auditing system in comparison to the rules that have been applied in Poland.

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