Wybrane kierunki doskonalenia audytingu w XXI wieku z uwzględnieniem Zielonej Księgi Komisji Europejskiej
Selected directions of audit improvement in the 21st century – the Green Paper of the European Commission

Summary/Abstract: The article presents selected directions of improvement of the process of fi-nancial statements examination. The author describes the changes made in the 21st century, which are designed to raise the quality of audit in conditions of increasing globalization of the economy and financial market. The paper also discusses new proposals for audit improvement set out in the Green Paper published by the European Commission in 2010.

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