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Criteria and Factors for the Selection of a Registered Auditor

Author

Listed:
  • Ina Lecheva

    (University of National and World Economy, Sofia, Bulgaria)

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

Suggested Citation

  • Ina Lecheva, 2023. "Criteria and Factors for the Selection of a Registered Auditor," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 203-215, October.
    • Handle: RePEc:nwe:natrud:y:2023:i:4:p:203-215
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    File URL: https://unwe-research-papers.org/bg/journalissues/article/11514
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    More about this item

    Keywords

    registered auditor; financial audit; criteria and factors for the selection of an auditor;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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