@misc{Bednarek_Piotr_Audyt_2007,
 author={Bednarek, Piotr},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1178, s. 9-15},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The paper definition and history of internal auditing development. These general issues became a background for analyzing limitations of control-based auditing and some menaces when using the original COSO report as a framework. The main part of the article presents arguments for the need for opting for risk-based auditing and proposal of its model. (original abstract)},
 type={artykuł},
 title={Audyt zorientowany na kontrolę a audyt zorientowany na ryzyko},
}