Zawód biegłego rewidenta w Polsce i uzyskiwanie uprawnień w ocenie kandydatów
Auditing Profession and Process of Obtaining Certification in Poland as Perceived by Audit Candidates

Summary/Abstract: This article aims to present the history of auditing profession, the process of obtaining certification and the assessment of the future of auditing profession in Poland. To achieve this, the publication makes use of analysis of relevant literature, legal acts and their justifications, and also analysis of results of surveys conducted among audit candidates as well as statistical data analysis. The analysis sought answers to the following research questions: (1) Do increasing legal requirements negatively affect the number of candidates entering the qualification process? (2) What is the greatest difficulty in the qualification process? (3) Do changing legal requirements affect candidates completing the qualification process to obtain the title of auditor? The results of the study did not clearly confirm that increasing legal requirements negatively affect the number of audit candidates completing the qualification process. There is also no evidence that those who consider taking the exams the greatest challenge differ from those who do not.

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