Postrzeganie zawodu biegłego rewidenta z perspektywy kandydatów na biegłych rewidentów
The Profession of Statutory Auditor as Perceived by Candidates for this Profession

Summary/Abstract: Economic activities require reliable record-keeping and compliance with applicable legal regulations. In response to these needs, the profession of statutory auditor was established, with the role of independently verifying the accuracy of the recording of these activities. In recent years, this profession has gained importance, prestige and public credibility. The aim of the article is to present the associations related to the profession of statutory auditor and to assess the level of awareness of criminal liability among candidates for this position who are pursuing relevant studies. The research method applied was a survey using a questionnaire distributed to respondents. The research group consisted of candidates for statutory auditors, studying programmes conducted in cooperation between the University and the Examination Board for statutory auditor candidates. The results showed that the most common associations with this profession include responsibility, control, auditing and prestige. The study also revealed that candidates are aware of the criminal liability involved, although before starting their studies, full awareness was declared by only 89% of respondents.

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