Предизвикателства, пред които са изправени одиторите при прилагането на международните одиторски стандарти в България: казус за спазване и адаптиране
Challenges Faced by Auditors in The Application of International Auditing Standards In Bulgaria: a Case Study of Compliance and Adaptation

Summary/Abstract: This article examines the main challenges faced by auditors in Bulgaria in the implementation of International Standards on Auditing (ISAs). Through an analysis of the specific context in the country, the key difficulties associated with compliance with and adaptation of the standards to local legislative, economic and cultural conditions are identified. Issues such as inconsistencies in the regulatory framework, insufficient training and qualification of auditors, as well as the influence of corporate culture and practices on the quality of audit inspections are examined

• Details
• Contents