The system of oversight and control over the operations performed by statutory auditors and audit firms in Poland
The system of oversight and control over the operations performed by statutory auditors and audit firms in Poland

Summary/Abstract: The objective of the article is to present the system of public supervision over statutory auditors, audit companies and the professional self-government of statutory auditors which functions in Poland. Its particular parts present the organization, tasks and operations performed by the bodies functioning within this system, i.e. the Audit Oversight Commission, the National Oversight Commission and an audit committee playing the role of a monitoring and supervision body established in public interest units. The analysis of the legal regulations, referring to the issues of public supervision, as well as the analysis of adequate source materials, represents the main applied research method.

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