Standards for Auditor Competence in Public Sector Cover Image

Стандарти за професионална компетентност на одиторите в публичния сектор
Standards for Auditor Competence in Public Sector

Author(s): Toma Donchev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit; competence
Summary/Abstract: The competence of auditors has always been an important aspect of auditing. The current development in this area is the adoption of INTOSAI standards on the knowledge, skills and personal attributes that public sector auditors should have, as well as on how to achieve and maintain this. The scope of audit over the entire public sector and the availability of 3 main types of audit with different focus makes defining, building and maintaining the competence of auditors a serious challenge. Success is necessary because high-quality audits for the benefit of society have no alternative.