HISTORY AND DEVELOPMENT OF ODIT IN BULGARIA – A SHORT OVERLOOK

Plamen Pachev ()
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Plamen Pachev: SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, BULGARIA

Entrepreneurship, 2014, vol. 2, issue 1&2, 159-174

Abstract: The article offers a brief chronological review of the emergence and evolution of auditing in Bulgaria. The periodization covers three main stages, namely: First Stage - from the liberation of Bulgaria from the Ottoman Empire to the end of WWII, Second Stage - centrally planned economy in Bulgaria (1944-1989) and Third Stage - the reemergence of auditing as such along the lines and standards of the developed western economies (beginning of the 90-ties to date). The author outlines important events in the process within the context of the theme while offering a chronological review of the subject matter and presents it in its logical consecutiveness and inter-relationships.

Keywords: Audit in Bulgaria; Historical Overlook of Audit; Accounting and Auditing Legislation; International Accounting and Auditing Standards; Expert-Auditors; Implementation of Modern Auditing Practices (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:neo:epjour:v:2:y:2014:i:1&2:p:159-174

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