ИСТОРИЯ И РАЗВИТИЕ НА ОДИТА В БЪЛГАРИЯ
HISTORY AND DEVELOPMENT OF ODIT IN BULGARIA – A SHORT OVERLOOK
Author(s): Plamen PachevSubject(s): Economy
Published by: ЮГОЗАПАДЕН УНИВЕРСИТЕТ »НЕОФИТ РИЛСКИ«
Keywords: Audit in Bulgaria; Historical Overlook of Audit; Accounting and Auditing Legislation; International Accounting and Auditing Standards; Expert-Auditors; Implementation of Modern Auditing Practices
Summary/Abstract: The article offers a brief chronological review of the emergence and evolution of auditing in Bulgaria. The periodization covers three main stages, namely: First Stage - from the liberation of Bulgaria from the Ottoman Empire to the end of WWII, Second Stage - centrally planned economy in Bulgaria (1944-1989) and Third Stage - the reemergence of auditing as such along the lines and standards of the developed western economies (beginning of the 90-ties to date). The author outlines important events in the process within the context of the theme while offering a chronological review of the subject matter and presents it in its logical consecutiveness and inter-relationships.
Journal: Предприемачество
- Issue Year: 2/2014
- Issue No: 1&2
- Page Range: 159-174
- Page Count: 16
- Language: Bulgarian
