Rotation And Independent Financial Audit

Slavi Genov ()
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Slavi Genov: Varna University of Economics

Business & Management Compass, 2014, issue 3, 21-28

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.

Keywords: independent financial audit; rotation; directive; regulation (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2014
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