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While the independence of external auditors is a long established and well understood concept in the Anglo-American business world, it was an alien and irrelevant concept in the countries of the Central and Eastern European region until the early 1990s. In those economies, in the past, there was no capital market, merely central capital allocation and therefore no requirement for independent auditors. Entities might produce and sell but they were not businesses in the sense that markets did not determine or influence capital inputs or outputs of products or services. Since then, these economies have opened up to greater interaction with the West and have been confronted with the disciplines of the market and a related desire for objective accountability and for external audit of companies.
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 .
ISBN 1-904574-07-6
Price £15.00
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