Entstehung von Vertrauen am Beispiel des Berufsstandes der Wirtschaftsprüfer in Polen

The trustworthiness of individuals and institutions in the business world is increasingly being critically discussed in public. Information released by companies and verified by reputable auditing firms has later proven to be incorrect. However, in light of the growing economic interconnections resulting from globalization, the demand for the quality of economic information is rising. Against this backdrop, the work examines the process of building trust in the profession of auditors, using Poland as an example, where this profession has virtually emerged anew since the beginning of the 1990s.