Zapewnienie niezależności w systemie badania sprawozdań finansowych w aspekcie regulacji międzynarodowych i projektu regulacji polskich
Independence in the statutory audit system

Summary/Abstract: The paper targets the presentation of the weight of independence in the statutory audit system after the implementation of new legal regulation by Directive 2006/43/EC on statutory audit of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC. The new rules implement the independence requirements both at the auditor’s work level and the oversight bodies level. The regulators recognized the independence as a key feature of auditor’s performance.

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