АКТУАЛНИ ВЪПРОСИ И ПРЕДИЗВИКАТЕЛСТВАТА ПРЕД МАЛКИТЕ ОДИТОРСКИ ПРАКТИКИ
ACTUAL ISSUES AND CHALLENGES TO SMALL AUDIT PRACTICES

Author(s): Yasen Kirov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit; audit standards; small audit practice; big ten audit practices; public interest company
Summary/Abstract: The report aims to clarify the concept of 'small audit practice' and to address the main issues and challenges in the audit field of the same practices. The relevance of the topic is confirmed by the ability of auditors different than the 'big ten' audit firms to enter the market segment for audits ofbanks and insurance companies. The accumulated experience of joint audits makes it possible to look at problems and their solutions. The author examines the results of the CPOSA's (Commission of Public Oversight of Statutory Auditors) inspections of 'small audit practices' and the prospects fordevelopment in the audit activity.

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