Система за управление на качеството в одиторските фирми като специфичен вариант на системата за вътрешен контрол COSO
System of Quality Management in Audit Firms as a Specific Version of The COSO Internal Control System

Author(s): Adriana Atanasova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit; internal control; system of quality management
Summary/Abstract: The purpose of this report is to show the change of approach in establishment and implementation of the quality management system in audit firms and to present it as a particular case of the integrated internal control framework „COSO“. Adequate registration and effective implementation of this system leads to an increase in the level of public confidence in the audit.

• Details
• Contents