Problemy współczesnej rewizji finansowej a kompetencje biegłych rewidentów
Contemporary problems of auditing and competencies of the chartered auditors

Summary/Abstract: This article outlines problems in contemporary auditing practice, with particular fo-cus on the process of financial statements and the auditing profession. The technological, social and methodological factors determining the shape of today's auditing practice have been analyzed and their impact on the competencies and independence of the chartered auditor has been investigated.

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