Доброволният съвместен финансов одит в България: между регулация и професионален избор
Voluntary Joint Financial Audit in Bulgaria: Between Regulation and Professional Choice

Author(s): Adriana Atanasova
Subject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Accounting - Business Administration, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit; joint audit; voluntary joint audit
Summary/Abstract: This paper examines voluntary joint financial audit in Bulgaria as a specific form of audit practice, situated between regulation and professional choice. The study is based on a survey conducted among registered auditors who participated in voluntary joint audits in 2024 and complements the findings of previous academic research. Potential risks are presented – legal, methodological, and regulatory – arising from the lack of a clear definition and the different interpretations of this type of audit engagement. Based on the analysis, possible regulatory improvements are proposed to clarify the boundaries of voluntary joint audit in Bulgaria. The results indicate that voluntary joint audit represents a conscious choice by businesses and an important instrument for strengthening trust in financial reporting.

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