Expert auditors’ services classification
<p>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...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Nicolaus Copernicus University in Toruń
2013-12-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/3244 |
| _version_ | 1797728255081447424 |
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| author | Jolanta Wiśniewska |
| author_facet | Jolanta Wiśniewska |
| author_sort | Jolanta Wiśniewska |
| collection | DOAJ |
| description | <p>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 according to domestic regulations, the International Auditing and Assurance Standards Board (IAASB) regulations and according to the IFAC ethics code for professional accountants. The article uses domestic and international regulations concerning the article topic.</p> |
| first_indexed | 2024-03-12T11:11:22Z |
| format | Article |
| id | doaj.art-246876747523411480b57aeccceaffca |
| institution | Directory Open Access Journal |
| issn | 2300-1240 2300-3065 |
| language | English |
| last_indexed | 2024-03-12T11:11:22Z |
| publishDate | 2013-12-01 |
| publisher | Nicolaus Copernicus University in Toruń |
| record_format | Article |
| series | Copernican Journal of Finance & Accounting |
| spelling | doaj.art-246876747523411480b57aeccceaffca2023-09-02T02:50:43ZengNicolaus Copernicus University in ToruńCopernican Journal of Finance & Accounting2300-12402300-30652013-12-012220321410.12775/CJFA.2013.0243010Expert auditors’ services classificationJolanta Wiśniewska0Katedra Rachunkowości, Wydział Nauk Ekonomicznych i Zarządzania, Uniwersytet Mikołaja Kopernika w Toruniu<p>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 according to domestic regulations, the International Auditing and Assurance Standards Board (IAASB) regulations and according to the IFAC ethics code for professional accountants. The article uses domestic and international regulations concerning the article topic.</p>https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/3244expert auditorfinancial auditing servicesother expert auditor services |
| spellingShingle | Jolanta Wiśniewska Expert auditors’ services classification Copernican Journal of Finance & Accounting expert auditor financial auditing services other expert auditor services |
| title | Expert auditors’ services classification |
| title_full | Expert auditors’ services classification |
| title_fullStr | Expert auditors’ services classification |
| title_full_unstemmed | Expert auditors’ services classification |
| title_short | Expert auditors’ services classification |
| title_sort | expert auditors services classification |
| topic | expert auditor financial auditing services other expert auditor services |
| url | https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/3244 |
| work_keys_str_mv | AT jolantawisniewska expertauditorsservicesclassification |