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History And Development Of Odit In Bulgaria – A Short Overlook

Author

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  • PLAMEN PACHEV

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

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.

Suggested Citation

  • Plamen Pachev, 2014. "History And Development Of Odit In Bulgaria – A Short Overlook," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 2(1&2), pages 159-174.
    • Handle: RePEc:neo:epjour:v:2:y:2014:i:1&2:p:159-174
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