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Rotation And Independent Financial Audit

Author

Listed:
  • Slavi Genov

    (Varna University of Economics)

Abstract

Rotation is a means for ensuring independence in performing financial audit and is a fairly debated theme in EU countries. There are presented the rules on rotation in Bulgaria and are discussed arguments pro and con its introduction for the audit firms. There are summed up the most topical changes in this respect, in view of the fact that after 2016 it is for the first time that there is to be conducted a rotation of these enterprises within the EU. There are proposed the possible scenarios - according to the author - for the change of the auditor-in-charge and the rotation of audit firms.

Suggested Citation

  • Slavi Genov, 2014. "Rotation And Independent Financial Audit," Business & Management Compass, University of Economics Varna, issue 3, pages 21-28.
    • Handle: RePEc:vrn:journl:y:2014:i:3:p:21-28
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    File URL: http://journal.ue-varna.bg/uploads/20150401105611_37208742551bcecb5ce7e.pdf
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    More about this item

    Keywords

    independent financial audit; rotation; directive; regulation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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