Przyczyny nieskutecznego audytu zewnętrznego. Studia przypadków europejskich: BCCI, Marionnaud
Reasons of audit failures. European case studies: BCCI, Marionnaud

Summary/Abstract: This article discusses the case studies of audit failures - the real cases were those where the external audit was involved in falsifying financial statements. The purpose of this analysis was to determine the reasons for the low quality of audit, i.e. identifying the factors that significantly lower audit effectiveness. The analyzed cases, widely discussed in the international mass media, were selected from the economic practices of the European countries. The study of the selected cases was conducted on the basis of the original documents (e.g. reports issued by relevant institutions, judicial decisions, statements of the relevant authorities), as well as secondary studies (e.g. scientific papers, press articles, books). The analysis shows that there are some universal reasons of audit failures.

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