publication . Article . 2013

Expert auditors’ services classification

Jolanta Wiśniewska;
Open Access English
  • Published: 01 Dec 2013 Journal: Copernican Journal of Finance & Accounting (issn: 2300-1240, eissn: 2300-3065, Copyright policy)
  • Publisher: Nicolaus Copernicus University in Toruń
  • Country: Poland
Abstract
The profession of an expert auditor is a public trust occupation with a distinctive feature of taking responsibility for actions in the public interest. The main responsibility of expert auditors is performing financial auditing; however, expert auditors are prepared to carry out different tasks which encompass a wide plethora of financial and auditing services for different kinds of institutions and companies. The aim of the article is first of all the description of expert auditors’ services classification according to domestic and international regulations and second of all the comparison of these services. The article presents services classifications accord...
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doi: 10.12775/cjfa.2013.024
Subjects
free text keywords: expert auditor, financial auditing services, other expert auditor services, Social Sciences, H, Business, HF5001-6182, expert auditor; financial auditing services; other expert auditor services, biegły rewident, usługi rewizji finansowej, inne usługi biegłego rewidenta, Public trust, Public interest, Public relations, business.industry, Ethical code, Audit, Accounting
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