Rewizja finansowa jako element systemu zapewnienia bezpieczeństwa obrotu gospodarczego – wybrane problemy
Audit as a Part of the System to Ensure the Security of Business Transactions – Selected Problems

Summary/Abstract: In 2002 European Union took actions to change previous architecture of the audit market. In the course of time it has become possible to assess some of the actions, as well as to formulate demands for further necessary changes. The purpose of this article is to present the author’s view on crucial factors limiting the opportunities for growth and effectiveness of audit as a part of the system ensuring the security of business transactions, as well as to draw de lege ferenda conclusion.

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