The Bulgarian National Audit Office applies the internationally accepted auditing standards according to the BNAO Act.

“Internationally accepted auditing standards” shall mean:

a) the Auditing Standards issued by the Professional Standards Committee of the International Organisation of Supreme Audit Institutions – INTOSAI (ISSAI);

b) the International Standards on Auditing issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), appropriate for financial audits in the case of assignments including additional matters, specific to the public sector organisations.