• EXPERT-M” LTD. is an independent specialized auditing and accounting company. Its experts have profound experience and knowledge in the field of auditing, bookkeeping, taxes, business planning and management of organizational structures. It is also a member of Bulgarian Institute of Chartered Accountants.
• “EXPERT-M” LTD. was registered on 30.11.1998 by PhD Mihail Dinev, Certified Public Accountant, Jivko Kirilov, CPA and Associate Professor Lilia Hristova.
• Our goal is to help our clients maximize their profitability, business potential and personal satisfaction. That is why we are committed to providing cost-effective professional services of the highest quality. Our vision is to have the best educated professionals serving the best informed and best advised clients.
• We persist in achieving this goal through a strict selection of specialists as well as through a continuous professional qualification and everyday on-the-job training.
• All senior partners in the company are well known in the field of science and practice: PhD Mihail Dinev, CPA, Associate Professor Lilia Hristova, Associate Professor Liubomir Stefanov and Jivko Jivkov, CPA.
• Our experts have the opportunity to work closely with key figures in many different industries. We provide a full range of financial services for some of the most prestigious Bulgarian companies. By representing virtually every industry in Bulgaria, Expert-M ensures that its staff has a practical experience in different businesses.

Krasimira Boicheva | e-mail
Тoma Donchev | e-mail

Audit is performed in accordance to General Accepted International Standards of Auditing.

1. Collecting the necessary information:
   • Accountant’s activities and policy of the company
   • Basic activities of the company
   
   
2. Strategy development of the audit
   • Evaluation of the inherent risk
   • Preliminary analytical review
   • Determination of areas of importance to the audit
   • Evaluation of control environment
   • Determination of nature and range of the audit procedures
   
   
3. Execution of the audit
   • Execution of control procedures in terms of conformity with Bulgarian legislation, reliability and correctness of accounting records
   • Essential analytical procedures
   • Other necessary procedures (when necessary)
   
   
4. Opinion formulation
   • Evaluation of complete results of the audit
   • Evaluation of the information in terms of legislation and practice
   • Execution of final analytical review
   
   
5. Conclusion
   • Audit opinion on the financial statements
   • Audit reports to the members

Essential objects of the audit

Due to our experience of previous audit check-ups of the economic environment in Bulgaria, the essential subjects in the process of audit may be classified in the following groups:

• accounting policy and procedures;
• reliability of the IT/IS;
• ownership evaluation;
• evaluation of the internal management control system;
• risk evaluation of mistakes and non-compliance of control procedures
• annual inventory observation