Rewizja finansowa w jednostkach zainteresowania publicznego w świetle zmian dyrektyw unijnych
Financial audit of public interest entities in the light of amendments to relevant EU directives

Summary/Abstract: The European regulations included in the directives enacted by the European Parliament and the Council influence the performing of work of a professional auditor in a significant manner. In the article herein the most important changes resulting from the enactment of the new European regulations and requiring the implementation into the Polish legal system have been underlined. The authors consider the required changes as a prognosis of the future directions of further evolution, leading to the strenghtening of the independence of professional auditors and auditing entities, ensuring a more transparent public oversight and using the capabilities of the audit committee active in the public interest entities.

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