The Audit Services Market Through the Prism of Their Resource Security

Authors

  • Chief Assist. Prof. Dr Ina Lecheva Department of Financial Control, Faculty of Finance and Accounting, UNWE Author

DOI:

https://doi.org/https://doi.org/10.37075/RP.2023.5.10

Keywords:

Audit services market, Time resources, Technological resources, Human resources
M40, M42

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.

References

NA (2008). Директива 2008/30/EО на Европейския парламент и на Съвета от 11 март 2008 г. за изменение на Директива 2006/43/ЕО относно задължителния одит на годишните счетоводни отчети и консолидираните счетоводни отчети, по отношение на изпълнителните правомощия, предоставени на Комисията. Директива. DOI: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32008L0030

АФ Черненко, АC Сумкин - Международный бухгалтерский учет, 2012 (2012). Формирование стоимости услуг аудита. Международный бухгалтерский учет, 8, 41-51. URL: https://cyberleninka.ru/article/n/formirovanie-stoimosti-uslug-audita-1

Published

2024-01-26

Issue

Section

Articles

How to Cite

Lecheva, I. (2024). The Audit Services Market Through the Prism of Their Resource Security. Research Papers, 5, 207-216. https://doi.org/https://doi.org/10.37075/RP.2023.5.10