A comparative analysis of auditor independence in economies in transition

Auditor independence has for many years been seen as a crucial aspect of the credibility of the external audit function, This project has been undertaken to investigate how the concept of auditor independence is perceived, and has been implemented, in two economies in transition - the Czech Republic and Poland.

1 January 2004
Katarzyna Kosmala MacLullich,
Pat Sucher
1 904574 07 6

Free digital publication

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  • Audit and Assurance
  • Research

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