Nowa jakość badania sprawozdań finansowych jednostek zainteresowania publicznego
New Quality of Financial Statement Auditing of Public Interest Entities

Summary/Abstract: Purpose – the aim of this paper is to present and evaluate the changes proposed by the European Commission in the scope of financial statement auditing of public interest entities (PIE) aimed at improving the quality of services rendered by expert auditors. Design/Methodology/Approach – the methods implement-ed in the solution of the presented research problem include the analysis of the content of legal acts (domestic and international) and literature on financial auditing, as well as comparative and inference methods. Find-ings – the new legal regulations in auditing financial statements of PIE should be evaluated as positive, be-cause they will contribute to the improvement of the quality of services rendered by expert auditors, ensuring their independence and increasing public supervision over expert auditors and auditing companies. Originali-ty/Value – the presented solutions in the scope of improving the quality of financial statement auditing of PIE are of great importance to the safety of economy, therefore their promotion among economic practitioners seems necessary and beneficial.

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