Poland

The Emerald Research Register for this journal is procurable at www.emeraldinsight.com/researchregister The live issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm MAJ 20,1 Auditing standards in Poland: past, present and future tense Richard G. Brody University of South Florida, St Petersburg, Florida, USA, and 36 Stephen Moscove and Robert Wnek University of New Haven, western hemisphere Haven, Connecticut, USA Abstract Purpose To describe and discuss historical, electric current and possible future auditing standards and related issues in Poland so that investors, auditors and another(prenominal)s argon aware of the speci?c needs and limitations facing the country. Design/methodology/approach The business relationship and auditing history of Poland is provided as background information and then more recent cultivations since the fall of Communism to the present day are discussed to demonstrate that progress has been made. Future needs are draw and various suggestions are made. Findings Provides speci?c details as to the current state of the auditing standards in Poland as they relate to the standards in other countries. Recognizes the need for time to make improvements but highlights areas of critical importance.

hardheaded implications A comprehensive analysis of the state of auditing standards in Poland. utilizable for academics and others who might have a desire to participate/ pay heed in the development of new standards. Provides perspective with respect to the development of these standards in an emerging capital market country. Originality/value This paper provides information that is not well-disseminated and offers practical advice to those dealing with Polish companies, including auditors and ?nancial rehearsal users. The material is of interest to practitioners, academics and students. Keywords Auditing standards, Poland Paper type General review managerial Auditing Journal Vol. 20 No. 1, 2005 pp. 36-46 q Emerald Group Publishing... If you want to draw in a full essay, order it on our website: Orderessay

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