Съвместният одит в България : Предизвикателства и реалност
The Joint Audit in Bulgaria : Challenges and Reality

Author(s): Daniela Petrova, Snejana Bacheva, Iavor Bachev, Antoaneta Angelova
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Business Economy / Management, Economic policy, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: joint audit; audit firms; regulatory authorities; stakeholders
Summary/Abstract: The purpose of the monograph is to study the effects of the introduction of joint audit in Bulgaria and the analysis of the perceptions of the three groups of stakeholders - supervisory institutions, auditors and audit firms - regarding the advantages and disadvantages. To achieve this goal, the researchers set themselves the following tasks: conducting a comprehensive literature review of the issue under consideration in the specialized literature; presentation of the experience of other countries and the arguments "for" and "against" the joint audit; clarification of the essence, features and technology of the joint audit; research into the assessments of auditors, audit clients and regulatory authorities in Bulgaria; deriving the advantages and disadvantages of the joint audit. The object of the study is the joint audit in Bulgaria. The subject of the study is the effects of the introduction of the joint audit and the assessment of the stakeholders. The main thesis of the study is that joint audit has both positive and negative sides, but its introduction in Bulgaria brings net benefits to society.

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