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  Accounts Receivable and Revenue

  Revenues are the lifeblood of any organization. Without cash inflows, the entity may cease to exist. The sales account is closely tied to accounts receivables, therefore, evidence supporting accounts receivable tends to support sales. Accounts receivable is frequently the largest asset that a company has. If your company is subject to an annual ... Revenues are the lifeblood of any organization. Without cash inflows, the entity may cease to exist. The sales account is closely tied to accounts receivables, therefore, evidence supporting accounts receivable tends to support sales. Accounts receivable is frequently the largest asset that a company has. If your company is subject to an annual audit, the auditors will review its accounts receivable and revenues in some detail to determine if they are fairly presented in the context of the financial statements as a whole. Some companies manipulate their earning by inflating their period and receivables. When trade receivables increase, revenues increase. So, a company can increase its net income by recording nonexistent receivables. In this article, we will answer questions such as: • Should auditor confirm receivables to obtain reliable evidence that they are fairly presented? • Why should we assume that revenues are overstated or understated and to apply professional skepticism?

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  Analysis and Trends in Tax Audit Practice in Bulgaria for the Period 2017 – 2021

  The revision procedures are an expression of the tax-insurance control activity carried out by the revenue administration. Audits and inspections are the two methods by which the tax administration operates and are mechanisms for the implementation of control powers of the National Agency for Taxation. In this article, the authors present an ... The revision procedures are an expression of the tax-insurance control activity carried out by the revenue administration. Audits and inspections are the two methods by which the tax administration operates and are mechanisms for the implementation of control powers of the National Agency for Taxation. In this article, the authors present an analysis of data on the audit procedures of the National Revenue Agency for the period 2017-2021, through the prism of which the activity of the National Revenue Agency can be presented in terms of implemented tax-insurance control and exercise of the right of appeal by of tax subjects.

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  Influence of Employment on the Birth Rate in Bulgaria

  The present article presents the results of a study of the factor determination of the birth rate in Bulgaria by areas of the level of employment and unemployment. International experience in this type of research is summarized. The results for Bulgaria show the presence of a positive correlation between employment and the birth rate, which is ... The present article presents the results of a study of the factor determination of the birth rate in Bulgaria by areas of the level of employment and unemployment. International experience in this type of research is summarized. The results for Bulgaria show the presence of a positive correlation between employment and the birth rate, which is moderately strong and more pronounced for men. The unemployment rate has a negative effect on the birth rate. The strength of the relationship is moderate and is more pronounced in men. Based on previous studies, which proved significant differences in the influence of agricultural and non-agricultural labor on the birth rate, we have calculated a specialization coefficient of the territory in relation to the Agriculture, Forestry and Fisheries sector. The correlation coefficient between the specialization coefficient of the territory and the birth rate by district is moderately high and positive, which proves the existence of a significant relationship. The results confirm the thesis of a positive relationship between employment and birth rate.