The new circumstances in the management of the Bulgarian National Audit Office and the control of the audit quality
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, managementJEL: D53, G32
Dimitrov, V. (2012) The new National Audit Office Act – a
balance of a sustained reform. Audit in Bulgaria, p. 70.
Tzvetkov, Tz. (2102) The seven axioms of the financial audit in
the public sector. 2012. Audit in Bulgaria, p. 90.
BDS EN ISO 9001:2008 Quality management systems. Available
at: www.bds-bg.org .
BDS EN ISO 9000:2007, p. 16.
National Audit Office Act. 2015. State Gazette. Vol. 12.
ISSAI 40 Quality control for SAIs.
ISSAI 100 Basis principles of the public sector audit.
ISQC 1 – Quality control for companies conducting audits and
reviews of financial statements, and other assignments for
expressing assurance and content linked services, the
International Federation of Accountants (IFAC).
Strategy for Development of the Bulgarian National Audit Office
for the period 2013 – 2017. p. 4.
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 3.0 License.
ISSN 1313-4787 (Print)