МОДЕЛ ЗА ОЦЕНКА СТРУКТУРАТА НА ОДИТОРСКИТЕ ПРАКТИКИ
MODEL FOR EVALUATION OF THE STRUCTURE OF AUDIT PRACTICES

Summary/Abstract: The article proposes a model that allows the grouping of auditors (freelancers or SENs) in three main categories: small, medium, and large audit practices. The purpose of this distribution is a subsequent analysis against other indicators of pre-formed groups of enterprises. This is the first of a series of models in the methodology for evaluating audit practices in Bulgaria. Its place in the system means that it must initially group audit practices into three categories according to certain parameters.

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