Wpływ wprowadzenia międzynarodowych standardów badania w Polsce na małe i średnie firmy audytorskie

Abstract

Objective : The study seeks to determine the impact of introducing the mandatory application of the International Audit Standards (IAS) to the audit market in Poland and the scope of procedures in the auditing of simplified financial statements. Research Design & Methods : To achieve the objective, the following are used: analysis of the literature, legal acts, and empirical evidence received from surveys and statistics. Findings : The study showed that the mandatory introduction of IAS in Poland led to a decrease in the number of statutory auditors and audit firms, but no corresponding decrease in the scope of audit procedures of simplified financial statements. Implications / Recommendations : Analysis of surveys has shown that simplifications made to financial reporting do not reduce the scope of the audit procedures despite the scalability of IAS. Contribution : Beyond the present work, no studies on the impact of IAS on the auditing of simplified financial statements have been done. However, the present work allows for the conclusion that the scope of procedures are not reduced and they are useful for assessing the simplifications used and changes in the audit market.