Zeszyty naukowe
Autor: Kamila Okrój 147
Strony: 147-166
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THE EXAMS FOR CERTIFIED AUDITOR’S CANDIDATE AND A STUDY PROGRAM AT THE FACULTY OF ECONOMICS AND MANAGEMENT OF THE UNIVERSITY OF SZCZECIN IN THE AREA OF FINANCIAL ACCOUNTING AND AUDITING

Summary
The candidates for certified auditor are obligated to pass a lot of difficult exams. The study program at the Faculty of Economics and Management of the University of Szczecin in the area of Financial accounting and auditing is addressed to students interested in certified auditor’s career. The scope of knowledge verified during the exams for certified auditor’s candidates is large and in general accordance with the knowledge of Financial accounting and auditing specialty’s graduate. However, the educational offer can be improved. The knowledge of law and information technology should be expanded. The current rule accepted in the field “subjects to choose” can be changed. The form of conducting a class and the way the knowledge is verified is also important. If the university put an effort into adapting the exam rules and the scope of knowledge applies to certified auditor’s candidate, the students can be excused from the concrete exam.