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The Joint Audit in Bulgaria – Issues and Prospects

Author

Listed:
  • Snejana Bacheva

    (University of National and World Economy, Sofia, Bulgaria)

  • Daniela Petrova

    (University of National and World Economy, Sofia, Bulgaria)

  • Iavor Bachev

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This piece of research is the first one conducted in regards to the applicability of the joint audit in Bulgaria. The paper summarizes the stakeholder environment in regards to the joint audit in The Republic of Bulgaria after the new Independent Financial Audit Act (IFAA) was adopted and performed for the first time in the country.This aim is achieved by using a survey sent to three groups of potential respondents that are also stakeholders in the whole process. The first group is the group of auditors, the second are supervisory institutions and the third are the entities whose financial statements are subject to joint independent financial audit. The paper ends with an outline of the positive aspects and difficulties in joint audits in the Bulgarian context as well as the recommendations made by the respondents for improving the overall process.

Suggested Citation

  • Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019. "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
    • Handle: RePEc:nwe:eajour:y:2019:i:4:p:615-626
    as

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    File URL: https://www.unwe.bg/doi/eajournal/2019.4/EA.2019.4.10.pdf
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    References listed on IDEAS

    as
    1. Hennie Boeije, 2002. "A Purposeful Approach to the Constant Comparative Method in the Analysis of Qualitative Interviews," Quality & Quantity: International Journal of Methodology, Springer, vol. 36(4), pages 391-409, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit; joint audit; accounting legislation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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