Criteria and Factors for the Selection of a Registered Auditor

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.2023.4.10

Keywords:

Financial audit, Registered auditor, Criteria and factors for the selection of an auditor
M40, M42

Abstract

Choosing a registered auditor to perform a statutory or voluntary financial audit is an important and difficult task for businesses. There are a number of criteria and factors that can influence the choice of a registered auditor – a natural person or an audit companies. The publication examines the results of a survey among managers and key managers of enterprises of different categories and sectors concerning their attitudes in the selection of an auditor.

References

{{KPMG}} (2019). Good Practices for Auditor Appointment. DOI: https://assets.kpmg.com/content/dam/kpmg/sg/pdf/2019/05/Good-Practices-for-Auditor-Appointment.pdf

Downloads

Published

2024-01-25

Issue

No. 4 (2023)

Section

Articles

License

Copyright (c) 2023 Ina Lecheva (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Lecheva, I. (2024). Criteria and Factors for the Selection of a Registered Auditor. Research Papers, 4, 203-215. https://doi.org/https://doi.org/10.37075/RP.2023.4.10