Пазарът на одиторски услуги през призмата на ресурсната им обезпеченост
The Audit Services Market through the Prism of Their Resource Security
Author(s): Ina LechevaSubject(s): Economy, Accounting - Business Administration, Human Resources in Economy, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit services market; human resources; time resources; technological resources
Summary/Abstract: The quality of the provided audit services depends to a considerable extent on the resource provision of the registered auditor, whether it is human, technological or other resources. The supervisory body carrying out quality control and market oversight of audit services monitors changes in the resource provision of auditors.
Journal: Научни трудове на УНСС
- Issue Year: 5/2023
- Issue No: 5
- Page Range: 207-216
- Page Count: 10
- Language: Bulgarian