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HISTORY AND DEVELOPMENT OF ODIT IN BULGARIA – A SHORT OVERLOOK

PLAMEN PACHEV

 

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.

 

Key words

Audit in Bulgaria, Historical Overlook of Audit, Accounting and Auditing Legislation, International Accounting and Auditing Standards, Expert-Auditors, Implementation of Modern Auditing Practices

 

References

Държавен вестник, бр. 11 от април 1931 г.; бр. 4 от 1991 г.; бр. 60 от 1998 г.; бр. 101 от 2001 г.

Списание „Счетоводна мисъл”, 1931, кн. 4-5;

Списание на ИЗЕС в България, 1947, 1-4, с. 27-29

„Устав на Асоциацията”, чл. 1 ал. 2

Юбилейно издание по случай 80 години от възникване и 20 години от възстановяването на независимия финансов одит в България, С., 2011, с. 176

„70 години независим одит в България” – сборник, С., 2001, с. 11-22

 

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