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This article argues that auditing is not merely a technical tool for verification of financial state-ments but a very important element of the efficient governance system. Auditing has emerged not as a response of regulatory bodies to financial and corporate scandals but as a natural method of control and a monitoring tool of managerial actions. The paper also discusses alternative theories which...
W artykule przedstawiono audyting jako ważny element ładu korporacyjnego. Audyting upowszech-nił się nie z powodu wysiłków regulacyjnych podjętych po skandalach korporacyjnych, ale dlatego, że jest naturalnym narzędziem kontroli i monitorowania zachowań menedżerów. W artykule zapre-zentowano także alternatywne teorie wyjaśniające istotę audytingu w społeczeństwie i przedsta-wiono wyniki dotychczasowych...
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