Wizerunek biegłego rewidenta według opinii studentów Wyższej Szkoły Bankowej w Gdańsku
Image of Auditor in Opinion of Students of WSB University in Gdańsk

Summary/Abstract: Purpose – The identification of basic competence, personal and professional features constituting the Auditor’s image in the opinion of students of WSB University in Gdańsk. Design/methodology/approach – The survey with quantitative analysis of its results. Findings – Auditor is the profession positively evaluated by students. He enjoys a high social position, it is a profession with a future. Auditor is seen as an honest, highly qualified, accurate, responsible and resistant to stress person. Auditor has high business knowledge, especially in accounting. He has extensive professional experience, and in his work he is characterized by objectivity, the ability to maintain confidentiality and diligence. Relatively low students assessed auditor’s independence. The lowest (but also positive) notes were marked for manners, communication and organization of the auditor and that he can work and direct a team. The supposition that auditor should be open to people absolutely did not confirm. Originality/value – The study was outlined image of the auditor. The study results have also practical implications for the dissemination of knowledge about auditor’s profession and for shaping its personal and professional profile.

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