ОДИТ
бр. 1/2014, година XVIII
SOME PROBLEMS OF PROFESSIONAL COMPETENCE IN AUDIT
AND ACCOUNTING
Chief Ass. Prof. Ali Veysel, PhD
VUZF University, Sofia
Certified Public Accountant, Registered Auditor
Key words:
Summary
Professional
The article is devoted to some problems of professional competence
competence in audit and accounting. It examines the requirements for competence
Accounting according to the Code of Ethics for Professional Accountants. It also
analyses their observance from basic accounting professions in
Audit
Bulgaria - external auditors in the public sector, public oversight of
Accounting registered auditors, preparers of financial statements, internal auditors
in the public sector, internal auditors which are members of the
education
Institute of Internal Auditors and Registered Auditors. Special attention
is paid to a problem that affects all accounting professions. This is the
certification and accounting university studies. In this connection are
explored accounting courses at leading U.S. universities. They are
compared with the Bulgarian university courses and on this basis are
drawn conclusions about the necessary changes in accounting
education in Bulgaria.
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