Някои особености на одита за редовност като вид комбиниран одит в публичния сектор
Some Features of Regularity Audit as a Type of Combined Audit in the Public Sector

Author(s): Desislava Yankulova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: public sector; regularity audit; compliance audit; financial audit
Summary/Abstract: Regularity audit is a type of combined audit, which can be defined as expressing an independent opinion on the reliability of the financial statement, the true and fair view of the assets and liabilities, in accordance with the general framework for financial reporting, as well as checking to what extent the activity of the audited organization complies with laws, rules, regulations and policies. Regularity audit provides an assessment of the reliability of the financial statement, it’s form and content, as well as the presented property; the compliance with the activity with the normative and internal acts; internal control and the financial management and control system. It provides reasonable assurance that, in relation to certain criteria, the audited entity complies with accepted rules and policies, legal and by-laws, as well as accounting standards and principles for reporting business operations.

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