ВЪЗМОЖНОСТИ ЗА ПО-ЕФИКАСЕН ОДИТ: АНАЛИЗ НА МЕЖДУНАРОДНИЯ ОДИТОРСКИ СТАНДАРТ ЗА ОДИТИ НА ФИНАНСОВИ ОТЧЕТИ НА ПО-МАЛКО СЛОЖНИ ПРЕДПРИЯТИЯ
IMPROVING THE EFFICIENCY OF AUDITS: AN ANALYSIS OF THE INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES

Summary/Abstract: This article analyses the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCEs), which leads to significant change in auditing practice. It was developed to address the challenges that the International Standards on Auditing (ISAs) pose for smaller entities. The article examines the main aspects of the standard, including its scope, structure, expected benefits, and potential problems. The goal is to assess the extent to which the new standard can contribute to improving audit quality and increasing efficiency.

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