ЗА НЯКОИ ОСОБЕНОСТИ ПРИ ОДИТИРАНЕТО НА ЕВРОПРОЕКТИ
FOR CERTAIN FEATURES ТО THE AUDITING OF EUROPROJECTS

Summary/Abstract: The study presents the essence and importance of the audit of European projects, as part of the control mechanisms (monitoring, internal audit, external audit), as well as the applicable audit standards. Some of the challenges that arise in the audit of joint projects between different countries (partners), the format of the report on factual findings, as a result of the audit checks carried out and the audit fee are also examined. The lack of oversight over the audit of European projects by independent financial auditors by the Institute of Certified Public Accountants (ICAP) and the Commission for Public Oversight of Statutory Auditors (CPOSA) requires more efforts from the auditors, due to the lack of a written methodology for performing this type of audit. Some audit procedures that can be applied by financial auditors in the Republic of Bulgaria are outlined. Due to the number of subsidy abuses at the national level, the following institutions have been synthesized: those that are committed to these abuses and those that auditors can turn to for assistance. Good foreign practices in minimizing fraud with European subsidies are also presented.

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