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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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  A Response to Walter Block’s “Free Will, Determinism, Libertarianism and Austrian Economics”

  The authors respond to Walter Block’s essay: “Free Will, Determinism, Libertarianism and Austrian economics.” Block’s thesis that human behavior is governed by Free Will and naysayers cannot be classified as libertarians is disputed. Counterarguments include the observation that humans are not exempt from the causality principle and Spencer, ... The authors respond to Walter Block’s essay: “Free Will, Determinism, Libertarianism and Austrian economics.” Block’s thesis that human behavior is governed by Free Will and naysayers cannot be classified as libertarians is disputed. Counterarguments include the observation that humans are not exempt from the causality principle and Spencer, Mises, and Hayek are determinists.

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  Micromanagement in the Organization – as a Form of Control and Management Style

  The article examines the phenomenon “micromanagement” as one of the major disadvantages of management. The characteristics of this style of management and fundamental qualities of micromanagers have been analyzed. Based on the analysis, the causes of micromanagement in an organization and its possible effects on employees’ behaviour and condition ... The article examines the phenomenon “micromanagement” as one of the major disadvantages of management. The characteristics of this style of management and fundamental qualities of micromanagers have been analyzed. Based on the analysis, the causes of micromanagement in an organization and its possible effects on employees’ behaviour and condition have been defined.