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The Audit Services Market Through the Prism of Their Resource Security

Ina Lecheva ()
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Ina Lecheva: University of National and World Economy, Sofia, Bulgaria

Nauchni trudove, 2023, issue 5, 207-216

Abstract: The quality of the provided audit services depends to a considerable extent on the resource provision of the registered auditor, whether it is human, technological or other resources. The supervisory body carrying out quality control and market oversight of audit services monitors changes in the resource provision of auditors.

Keywords: audit services market; human resources; time resources; technological resources (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2023
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