Кратък очерк за новото и предстоящото в счетоводството, одита и надзора
A Short Essay on the New and Upcoming in Accounting, Auditing and Oversight

Author(s): Yasen Kirov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit; accounting; standardization; going concern; analytical accounting; government grants; integrated reporting; Еuropean single electronic format; audit oversight
Summary/Abstract: This essay aims to review the appropriate use in practice and audit of the going concern principle in the context of the Kovid-19 pandemic; the need for analytical reporting and disclosures related to government grants; review and analysis of future processes in accounting and auditing related to integrated reporting and the European single electronic format; the possibilities of preliminary control and the good practices in the audit oversight.

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