MAIN STAGES IN THE CONTEMPORARY AUDIT DEVELOPMENT

  • Jasminne Majid finances, markeing, management, audit

Abstract

The article examines the development of audit practices and audit activity from the earliest record of a position similar to that of an auditor in ancient China from about 700 BC until the advent of contemporary international auditing. The article reviews the different types of audit activities, and their development, to the present state of this activity.

Author Biography

Jasminne Majid, finances, markeing, management, audit

Dr. Jasminne Majid.

Area of Interest: Investigate, analyze, and uncover the potential for eliminating the problem of misrepresentation of accounting information in financial statements. Revealed by fraudulent fraudulent financial statements.

Audit, Finance.

References

[1.] American Institute of Certified Public Accountant – AICPA
[2.] Правилник за прилагане на Закона за Института на заклетите експерт-счетоводители, публ. в ДВ – бр. 19 от 30.11.1932 г.
[3.] Правилник за прилагане на Закона за Института на заклетите експерт-счетоводители, публ. в ДВ – бр. 64 от 21.03.1936 г.
[4.] Динев, М., Контрол и регулиране в социалното управление, ИК - УНСС, гр. София, 2015 г., стр. 191.
[5.] Правилник за дипломираните експерт-счетоводители ДВ бр. 61 от 1991 г.
[6.] www.ides.bg
Published
2019-12-29
How to Cite
MAJID, Jasminne. MAIN STAGES IN THE CONTEMPORARY AUDIT DEVELOPMENT. HiTech Journal / Списание ХайТекк, [S.l.], v. 3, n. 1, p. 50-56, dec. 2019. ISSN 2534-9996. Available at: <https://hit.hit-tech.eu/index.php/hit/article/view/43>. Date accessed: 04 oct. 2025.
Section
HiTech. Peer-reviewed scientific and technical publications