Audyting jako element ładu korporacyjnego
Auditing as an element of corporate governance system

Summary/Abstract: This article argues that auditing is not merely a technical tool for verification of financial statements but a very important element of the efficient governance system. Auditing has emerged not as a response of regulatory bodies to financial and corporate scandals but as a natural method of control and a monitoring tool of managerial actions. The paper also discusses alternative theories which can be useful in explaining the role of auditing in society and provides an overview of published research on the auditors’ perception of the recent corporate governance reforms.

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