Funkcja doradcza audytu zewnętrznego i perspektywy jej rozwoju
The advisory function of the external auditand its perspectives

Summary/Abstract: External audit is a service that must adapt to both the changes in legal regulations as well as changes in the operating conditions of entities. Its objectives and functions still evolve. Contemporary external audit on the one hand is to be focused on building public trust, and on the other on the strategic partnership. This causes the audit should not only fulfill certifying, verifying and informing functions, but also advisory one. The purpose of this article is to present the conclusions of the survey conducted in 2013 among auditors and representatives of the companies benefiting from their services. This article contains findings regarding the use of the advisory audit function in Polish economic practice as well as the diagnosis of prospects and directions of its development.

• Details
• Contents