FOR THE AUDIT OF ACCOUNTING ESTIMATES IN TRANSPORT COMPANY

Valentina Staneva

Scientific paper ID 816 : 2013/3

FOR THE AUDIT OF ACCOUNTING ESTIMATES IN TRANSPORT COMPANY

Valentina Staneva

Even before the accession of Bulgaria to the European Union were introduced changes in the applicable accounting regulations in the country, directed to its harmonization in unison with the accounting practices adopted in the EU. Together with the immediate adoption and implementation of international accounting standards in the country also introduced International Auditing Standards. Accounting as an essential part of public financial relationships follows modern tendencies and guidelines for their development and improvement in order to meet public needs and expectations of true and fair presentation of accounting information. Audit follows these trends and guidelines, oversees the reliability of all aspects of the financial situation of the transport undertaking and its overall performance in the annual financial statements. One of the insufficient the investigated problems of the accounts in the country are connected to the practical application of accounting estimates. Lack of detailed studies on the application of accounting estimates, as well as in the accounting knowledge, and in the field of control, creates the possibility for ambiguous and contradictory interpretation of this matter in theory and practice. This discrepancy between theory and practice paves the way for their study, which determined relevance of this study.

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одит стойност оценъчна база приближение счетоводна приблизителна оценка.audit value measurement basis approximation accounting estimate.Valentina Staneva

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