@misc{Borowicz_Jacek_Niezależność_2021,
 author={Borowicz, Jacek},
 copyright={Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, 2023},
 address={Wrocław},
 howpublished={online},
 year={2021},
 publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The provisions of the Code of Ethics for Professional Accountants applicable to statutory auditors define in a multidimensional manner the content and scope of professional independence of the practitioners of the profession. They take into account the specificity of maintaining professional independence in the case of different types of professional activities of a statutory auditor. In particular, the provisions of the Code recognise professional independence as an individual attitude of a professional expressed in his or her manner of thinking (internal independence) and conduct in the environment and situations in which he or she provides professional services (reputational, external independence). Independence is also seen in its organisational (collective) dimension, influencing the organisation of service provision by an audit firm, and thus, the actions of the auditors who comprise it or are employed by it. Its organisational aspects and methods of implementation in a particular case are formalised through the creation of specialised documentation.},
 title={Niezależność jako zasada etyki zawodowej wykonawców wolnych zawodów – uwagi na przykładzie zasad etyki zawodowej biegłych rewidentów},
 type={text},
 keywords={statutory auditor, liberal profession, professional independence, professional ethics},
}