ЗА ПРИЧИНИТЕ ОТ ВЪВЕЖДАНЕТО НА НАДЗОР ВЪРХУ ОДИТОРСКАТА ПРОФЕСИЯ И МОДИФИКАЦИИТЕ В ОДИТА
THE REASONS BEHIND THE OVERSIGHT OF THE AUDIT PROFESSION AND THE MODIFICATIONS IN AUDIT

Author(s): Diyana Bankova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: control; financial audit; frauds; oversight; crimes
Summary/Abstract: Over the years, there have been a number of accounting frauds and abuses at the transnational level. This statement is proven by the bankruptcies of many companies. For this reason, the need for financial audit is becoming increasingly important. Only that bypassing the standards and asymmetric information in the financial statements is a serious problem. Therefore, new mechanisms are needed by the government to address these issues. Because of this, the oversight of the audit profession arises to serve the public interests. Audit modifications in recent years have focused on fraud and crime prevention. In this regard, the so-called „forensic audit“ and „criminal audit“ are used in some countries.

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