Одитни мнения в публичния сектор – същност и видове
Audit Opinions in the Public Sector: Nature and Types
Author(s): Presiyan VasilevSubject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics, Public Finances, Accounting - Business Administration
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: audit opinions; internal control; municipalities; ministries
Summary/Abstract: In order to reach the statement of an audit opinion, it is necessary to perform various activities that serve as a guarantor, so that the audited organization carries out its activities in accordance with the legal and by-law requirements and the general framework for financial reporting. The main purpose of the article is to clarify the nature and types of audit opinions expressed by the National Audit Office of Bulgaria for the period 2005–2020. The main conclusion reached is that public sector organizations should improve their internal control environment, which would help accounting.
Journal: Социално-икономически анализи
- Issue Year: 2022
- Issue No: 2
- Page Range: 260-269
- Page Count: 10
- Language: Bulgarian