Organizacja systemu nadzoru publicznego nad działalnością biegłych rewidentów i firm audytorskich
ORGANIZATION OF PUBLIC SUPERVISION SYSTEM OF INDEPENDENT AUDITORS ACTIVITY AND AUDIT COMPANIES

Summary/Abstract: In Poland, since 6th June 2009, i.e. since the new Act dated 7th May 2009 coming into force on independent auditors and their authorities, the new system of independent auditors’ professional performance supervision and the control of entities’ functioning entitled to audit financial statements has been in force. The institutions entitled to carry out such control are: National Supervision Commission and Audit Supervision Commission. Effective control implementation is to be ensured by the Minister’s of Finance regulation dated 18th February 2010 which specifies detailed principles and the manner of conducting an audit, as well as the sample of an authorization document to perform such an audit.

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