Одитни мнения в публичния сектор – същност и видове

Abstract

In order to reach the statement of an audit opinion, it is necessary to perform various activities that serve as a guarantor, so that the audited organization carries out its activities in accordance with the legal and by-law requirements and the general framework for financial reporting. The main purpose of the article is to clarify the nature and types of audit opinions expressed by the National Audit Office of Bulgaria for the period 2005–2020. The main conclusion reached is that public sector organizations should improve their internal control environment, which would help accounting.