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Branimira Assenova Koleva
Opportunities for Effective Cash Flow Audit
Summary:
Performing an independent financial audit is not an easy task - it is an ethic commitment for the auditor that must be performed with a due care both to the client and to the community. The present work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples on the verification of cash. Determining the actual amount of cash is a high-risk audit assignment. Therefore, the confirmation of cash is a large-scale and comprehensive procedure, which requires more attention. The paper discusses the issues, techniques, and procedures the auditor can apply to get the most credible evidence of quantity and ownership of cash.
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Milka Bakyrdzhieva
The Manipulation in Management and Mass Communication Technologies
Summary:
The aim of the research is to define the nature of the “manipulation” phenomenon and its manifestations in the management and mass communication technologies (propaganda, advertising and public relations). The research outlines some methods for managing cases of manipulation and, in certain cases - techniques for counter-manipulation.
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Branimira Assenova Koleva
Audit Procedures and Inventory Verification Techniques
Summary:
This work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples regarding the inspection of inventories. Determining the actual amount of available inventory is an object of very high audit risk. It is a labour-intensive procedure; therefore, more attention should be paid to it. The paper discusses the issues, techniques and procedures that an auditor and other inspection bodies can use to get the most reliable evidence of the real size and ownership of inventories.
