The new circumstances in the management of the Bulgarian National Audit Office and the control of the audit quality

Krasimir Yordanov

Abstract


The rationalization of the theoretical issues of the audit through the prism of its quality is not an aspiration towards originality in the science, but an attempt for a more complete and complex revelation of the specific sides of this specific process. The good theory and the modern auditor's framework are necessary conditions for the audit quality. The consideration of the management of the audit through the prism of its quality is not an aspiration towards originality in the science, but an attempt for a more complete and complex revelation of the specific sides of this unique process called audit.

Index Terms:  audit, control, quality, management

JEL: D53, G32

Full Text:

2015-1-05

References


Dimitrov, V. (2012) The new National Audit Office Act – a

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Tzvetkov, Tz. (2102) The seven axioms of the financial audit in

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for the period 2013 – 2017. p. 4.


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