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  Audit Sampling for Tests of Controls

  The article is dedicated to scientifically grounded choice of the most appropriate approach for implementation of the audit sample for tests of controls. The practical significance of the study is represented by considering the nature and application of the tests of controls and by analyzing the selection of items for testing. Special attention is ... The article is dedicated to scientifically grounded choice of the most appropriate approach for implementation of the audit sample for tests of controls. The practical significance of the study is represented by considering the nature and application of the tests of controls and by analyzing the selection of items for testing. Special attention is paid to various statistical distributions and formulas that are available in the scientific literature and used by Bulgarian auditors in applying audit sampling. They are compared with the basic settings in the International Auditing Standards. Thus, an approach for applying audit sampling for tests of controls is offered. Practical guidelines on the determination of sample size and results evaluation are given, using functions in Excel and tables developed by the American Institute of Certified Public Accountants. They should be implemented by the auditors to form correct conclusions on the financial information based on the audit standards.

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  Àdditional Sevices in Hospitality as a Tool for Enhancing Customer Satisfaction

  The article aims at examining the nature, characteristics and classification of additional services in the hospitality industry. Their role and importance for adding value to the hotel product and increasing customer satisfaction are outlined. Special attention is paid to the modern aspects in offering additional services. The emphasis is on the ... The article aims at examining the nature, characteristics and classification of additional services in the hospitality industry. Their role and importance for adding value to the hotel product and increasing customer satisfaction are outlined. Special attention is paid to the modern aspects in offering additional services. The emphasis is on the effect of introducing digital technology on innovation when offering additional services in the modern hospitality business.

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  Investments and Threats for Tourism Development

  The topic is extremely important in light of intensification of different types of threats, which ruin all kind of expectations, scenarios and prognosis for tourism development. Dynamics of investments in tourism are analyzed with special attention on FDI and Bulgarian investments abroad. Among the threats for tourism development the main focus is ... The topic is extremely important in light of intensification of different types of threats, which ruin all kind of expectations, scenarios and prognosis for tourism development. Dynamics of investments in tourism are analyzed with special attention on FDI and Bulgarian investments abroad. Among the threats for tourism development the main focus is put on the terrorist attacks, geopolitical uncertainty, crisis and impacts on sector’s recovery. Based on analysis and evaluation main areas for further research on investments and threats for tourism development.