Prof. Dr. Ali Veysel

Prof. Dr. Ali Veysel

Director of research unit „Accounting and audit“

Ali Veysel was born in Burgas, Bulgaria. He holds Bachelor and Master’s degree in Accounting and Control.

Since 2011 he holds PhD in Economics (Auditing). Since 2014 he is an Associate Professor of Accounting and Auditing. Since 2019 he is a full Professor of Accounting, Auditing and Analysis.

He has over 8 years of experience consequently as an Accountant, Chief Accountant and Chief Financial Officer.

Since 2009 he is Certified Internal Auditors in the Public Sector. Since 2011 he is Certified Public Accountant and Registered Auditor, a member of the Institute of Certified Public Accountants in Bulgaria. He has over 10 years of experience in auditing financial statements.

Since 2012 he is a lecturer of accounting and auditing at VUZF University – Sofia.

He has over 70 scientific publications on accounting, taxation, and independent financial audit.

Department

Accounting and Control

Selected Publications

      • Veysel, A. Pros and Cons of Mandatory Rotation in the Audit, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 04/2013, pp. 6 – 18. [In Bulgarian]
      • Veysel, A. Improving the Auditor`s Report, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 07/ 2013, pp. 13 – 25. [In Bulgarian]
      • Veysel, A. Some Problems of Professional Competence in Audit and Accounting, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 01/ 2014, pp. 7 – 21. [In Bulgarian]
      • Veysel, А. Analysis of Cash Conversion Cycle (Financing period) as Audit Procedure in the Assessment of the Going Concern Assumption, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 03/ 2014, pp. 7 – 19. [In Bulgarian]
      • Veysel, A. Stratification in the Application of the Audit Sampling, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 5/ 2014, рр. 5 – 17. [In Bulgarian]
      • Veysel, A. Using Flowcharts in the Audit, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 7/ 2014, рр. 7 – 24. [In Bulgarian]
      • Veysel, A. The Audit Process According to the International Standards on Auditing, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 1/ 2015, рр. 11 – 25. [In Bulgarian]
      • Veysel, A. Application of ISA 530 Audit Sampling, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 5/ 2015, рр. 5 – 18. [In Bulgarian]
      • Veysel, A. Common Basis of Control and Audit, Journal L´Association 1901 „SEPIKE“, Poitiers, Osthofen, Los Angeles, 31.10.2015, p-ISSN: 2196-9531, e-ISSN: 2372-7438, indexed by „INDEX COPERNICUS“ ICV 5.15, pp. 179 – 182.
      • Veysel, A. “Think Small First” in the Accounting Regulations – Evidences from Bulgaria, Science and Education Studies, No 2. (16), July-December, 2015, Volume III, “Stanford University Press”, pp. 77 – 82. Proceedings of the Journal are located in the Databases Scopus.
      • Veysel, A. Audit Sampling for Tests of Controls, Dialogue, Electronic Journal of Economy Academy – Svishtov, ISSN: 1311-9206, referenced in EBSCO, indexed in Google Scholar, 4/ 2015, рр. 15 – 32. [In Bulgarian]
      • Veysel, A. Changes in International Standard an Auditing 700 Forming an Opinion and Reporting an Financial Statements (Effective for Periods Ending on or After December 15, 2016), Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 1/ 2016, рр. 5 – 17. [In Bulgarian]
      • Veysel, A. Disclosures in the Financial Statements – Empirical Study, Journal “Ikonomicheska misal”, Bulgarian Academy of Sciences, Institute for Economic Research, ISSN: 0013-2993, Indexed and Referenced by Journal of Economic Literature / EconLit, American Economic Association (AEA) and RePEc, 3/ 2016, рр. 91 – 102. [In Bulgarian]
      • Veysel, A. Communicating Key Audit Matters According to ISA 701 and Changes in ISA 705, ISA 706, ISA 570, and ISA 260 (Effective for Periods Ending on or After December 15, 2016), Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 2/ 2016, рр. 13 – 25. [In Bulgarian]
      • Veysel, A. Presentation of the Financial Statements – Study of Bulgarian Practice, Journal “Ikonomicheski Izsledvaniya”, Bulgarian Academy of Sciences, Institute for Economic Research, ISSN: 0205-3292, Indexed and Referenced by Journal of Economic Literature / EconLit, American Economic Association (AEA), RePEc, EBSCO, SCOPUS, 2/ 2016, рр. 157 – 175. [In Bulgarian]
      • Veysel, A. Problems in Application of the Analytical Audit Procedures, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 4/ 2016 [In Bulgarian]
      • Veysel, A. Problems for the First-Time Adoption of National Accounting Standards, Yearbook of ICPA, Sofia, indexed in RePec, Google Scholar and EBSCO, 2016, ISSN: 1313-2148, pp. 189 – 214. [In Bulgarian]
      • Veysel, A. Fundamental Concepts and Content of Integrated Reports, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Indexed in RePec, Google Scholar, and EBSCO, Sofia, 1/ 2018 [In Bulgarian]

      • Veysel, A. Opportunities for Application of Analytical Procedures for Audit Opinion, Article, Journal of the Union of Accountants in Bulgaria “Bulgarski Schetovoditel”, Sofia, 13 – 14/2010, pp. 47 – 51. [In Bulgarian]
      • Veysel, A. Ratio Analysis in the Audit, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Sofia, 07/2010, pp. 36 – 43. [In Bulgarian]
      • Veysel, A. Theoretical and Practical Aspects of the Audit Sampling. Yearbook of Higher School of Insurance and Finance – Sofia, Issue VІІ, 2011, Study, pp. 237 – 291. [In Bulgarian]
      • Veysel, А. Methodological Prerequisites for the Application of Diagnostic Audit, Study, Yearbook of Institute of Certified Public Accountants in Bulgaria “IDES”, Sofia, 2012, pp. 247 – 298. [In Bulgarian]
      • Veysel, A. Audit of Financial Statements in a Crisis, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Sofia, 01/2013, pp. 5 – 16. [In Bulgarian]
      • Veysel, A. Audit Procedures in the Tax Audit, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Sofia, 03/2013, pp. 5 – 14. [In Bulgarian]
      • Veysel, A. Procedures for Completion of the Audit, Article, Journal of the Institute of Certified Public Accountants in Bulgaria “IDES”, Sofia, 05/ 2013, pp. 32 – 43. [In Bulgarian]
      • Veysel, A. Some Errors in the Presentation of Financial Statements by National Financial Reporting Standards for Small and Medium Enterprises, Article, Journal Bulgarski Zakonnik, Sofia, 07/ 2013, pp. 61 – 66. [In Bulgarian]
      • Veysel, A. New Accounting Directive of 26 June 2013, article, newspaper Sedmichen Zakonnik, Sofia, issue 37, October 21, 2013, pp. 1 – 2. [In Bulgarian]
      • Veysel, А. Non-Statistical Sampling in the Audit, Study, Yearbook of Institute of Certified Public Accountants in Bulgaria “IDES”, Sofia, 2013. [In Bulgarian]
      • Veysel, A. Algorithm for the Preparation of Statement of Cash Flows Under the Indirect Method, Article, Journal Bulgarski Zakonnik, Sofia, 01/ 2014, pp. 97 – 103. [In Bulgarian]
      • Veysel, A. Internal Rules for Inventories, Article, Journal Bulgarski Zakonnik, Sofia, 7/ 2014, рр. 89 – 99. [In Bulgarian]
      • Veysel, A. Documentation, Accounting and Tax Treatment of Inventories, Article, Journal Bulgarski Zakonnik, Sofia, 8/ 2014, рр. 95 – 110. [In Bulgarian]
      • Veysel, A. Annual Accounting Closure of Enterprises in Liquidation and Bankruptcy, article, newspaper Sedmichen Zakonnik, Sofia, 43, 1 December, 2014, рр. 4 – 5; 44, 8 December, 2014, рр. 4 – 5. [In Bulgarian]
      • Veysel, A. Documentary Justification – Accounting and Tax Aspects, Article, Journal Bulgarski Zakonnik, Sofia, 12/ 2014, рр. 9 – 16. [In Bulgarian]
      • Veysel, A. Annual Accounting Closure for Small Businesses, article, newspaper Sedmichen Zakonnik, Sofia, 45, 8 December, 2014, рр. 1 – 3; 1, 1 January 2015, рр. 6 – 8; 2, 19 January 2015, рр. 6. [In Bulgarian]
      • Veysel, A. Methodological Aspects of Audit Evidence, Yearbook of ICPA, Sofia, 2014, pp. 281 – 312. [In Bulgarian]
      • Veysel, A. A Conceptual Framework for Financial Reporting – A Feature and Some Applications, Article, Journal Bulgarski Zakonnik, Sofia, 3/ 2015, рр. 43 – 52. [In Bulgarian]
      • Veysel, A. The Nature of Control, article, collective monograph “The Economy of Bulgaria and the European Union – Contemporary Challenges and Approaches to Decision Making”, Sofia, 2015, pp. 347 – 355. [In Bulgarian]
      • Veysel, A. Recording of Investment Properties, article, newspaper Sedmichen Zakonnik, Sofia, 39, 9 November, 2015, рр. 1 – 3; 40, 16 November, 2015, рр. 4 – 5; 41, 23 November, 2015, рр. 4 – 5. [In Bulgarian]
      • Veysel, A. Some Issues that May Arise with the New Accounting Act, from 01.01.2016, Article, Journal Bulgarski Zakonnik, Sofia, 4/ 2016, рр. 70-74. [In Bulgarian]
      • Veysel, A. Using of the Simplifications in Compilation of the Financial Statements, article, collective monograph “The Economy of Bulgaria and the European Union – Competitiveness and Innovation”, Sofia, 2016, pp. 219 – 224. [In Bulgarian]
      • Veysel, A. International Financial Reporting Standard 1 – First-time Adoption of International Financial Reporting Standards, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 48, June 2016, рр. А.1.2-1 – А.1.2-62. [In Bulgarian]
      • Veysel, A. Accounting and Tax Treatment of Bitcoin, article, newspaper Sedmichen Zakonnik, Sofia, 26, 11 July 2016, рр. 1 – 2, 27, 18 July 2016, рр. 4 – 5. [In Bulgarian]
      • Veysel, A. Key Points for the Annual Accounting Closure for 2016, article, newspaper Sedmichen Zakonnik, Sofia, 35, 17 October, 2016, рр. 1 – 2; 36, 24 October 2016, рр. 4 – 5. [In Bulgarian]
      • Veysel, A. International Accounting Standard 17 – Leasing, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 49, October 2016, рр. Б.3-1 – Б3-54. [In Bulgarian]
      • Veysel, A. International Accounting Standard 27 – Separate Financial Statements, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 49, October 2016, рр. Д.3-1 – Д.3-10. [In Bulgarian]
      • Veysel, A. International Financial Reporting Standard 10 – Consolidated Financial Statements, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 49, October 2016, рр. Д.4-1 – А.4-32. [In Bulgarian]
      • Veysel, A. First-time Adoption of National Accounting Standards, Article, Journal Bulgarski Zakonnik, Sofia, 12/2016, рр. 45 – 52. [In Bulgarian]
      • Veysel, A. International Accounting Standard 36 – Impairment of Assets, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 50, February 2017, рр. Б.8-1 – Б.8-44. [In Bulgarian]
      • Veysel, A. Audit Procedures to Risk Assessment of Money Laundering and Terrorist Financing, article, collective monograph “The Economy of Bulgaria and the European Union – Science and Business”, Sofia, 2017, pp. 94 – 101. [In Bulgarian]
      • Veysel, A. International Accounting Standard 21 – The Effects of Changes in Foreign Exchange Rates, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 51, June 2017, рр. Д.2-1 – Д.2.-34. [In Bulgarian]
      • Veysel, A. International Financial Reporting Standards 6 – Exploration for and Evaluation of Mineral Resources, Practical Guide to International Financial Reporting Standards, Raabe, Sofia, update no 51, June 2017, рр. Е.5-1 – Е.5.-26. [In Bulgarian]
      • Veysel, A. Appling the Basic Types of Audit Samples, article, Journal Internal Auditor, Sofia, 1-2/ 2016, issued in July 2017, рр. 26 – 40.
      • Veysel, A. Theoretical Aspects of Audit Evidence, article, Journal Internal Auditor, Sofia, 4/ 2016, issued in October 2017, рр. 12 – 23. [In Bulgarian]
      • Veysel, A. Identification of Related Party in Accordance with IAS 24 Related Party Disclosures, Article, Journal Bulgarski Zakonnik, Sofia, 12/ 2017, рр. 91 – 96. [In Bulgarian]
      • Veysel, A. Compilation of Non-Financial Statement, article, collective monograph “The Economy of Bulgaria and the European Union in the Global World – Accounting Policies and Practice, Accounting Standards, Financial Audit, Control Systems and Internal Control”, Sofia, 2018, pp. 147 – 155. [In Bulgarian]

      • Veysel, A. Contemporary Issues in Financial Audit, monograph. Sofia, ATL-50, ISBN: 978-954-92848-5-0, 167 pages. [In Bulgarian]
      • Veysel, A. Standardization in the Audit, book. Sofia, ATL-50, ISBN: 978-954-92848-8-1, 160 pages. [In Bulgarian]
      • Yankova, М, V. Vateva-Gateva, А. Veysel, Rent, Financial Leasing, and Barter, book. Sofia, Raabe, 2014 [In Bulgarian]
      • Veysel, A. Methodological Guidance on Fundamentals of Financial Control, book. Sofia, ATL-50, 2015, ISBN: 978-619-7194-03-6, 158 pages. [In Bulgarian]
      • Yosifova, D., А. Veysel, B. Raynov и М. Stancheva. Accounting Manual. Sofia, Raabe, 2016, ISBN: 978-954-9619-98-0. [In Bulgarian]
      • Kondarev, I., V. Vateva-Gateva, А. Veysel, The Company Car, book. Sofia, Raabe, 2016. [In Bulgarian]
      • Peycheva, М., A. Veysel. и V. Dineva. Corporate Social Responsibility – Theory, Accountability and Audit, Sofia, ATL-50, 2016, ISBN: 978-619-7194-07-4, 442 pages. [In Bulgarian]
      • Veysel, A. Auditing (Financial Audit). Sofia, Ciela, 2017, ISBN: 978-954-28-2239-4, 364 pages. [In Bulgarian]
      • Dosev, H., А. Veysel, I. Simov, L. Cvetkova, А. Aleksandrov и А. Petkova. 1000 Questions 1000 Responses from the Accountant’s Practice. Sofia, Koman, 2017, ISSN: 1313-0919. [In Bulgarian]
      • Peycheva, М., V. Dineva, А. Veysel, and others. Exploring the Role of Control, Internal Audit, Financial Audit and Human Resource Activity in Countering Fraud. Sofia, ATL-50, 2018, ISBN: 978-619-7194-26-5. [In Bulgarian]
      • Veysel, A. Auditor`s Assurance Engagement on Integrated Reports, monograph. Sofia, ATL-50, 2018, ISBN: 978-619-7194-29-6, 158 pages. [In Bulgarian]

      • Veysel, A. Essential Characteristics of Analytical Audit Procedures, Report, Jubilee International Scientific Conference “Accounting – Science, Practice, Independence”, UNWE, Sofia, April 2010, pp. 419 – 423. [In Bulgarian]
      • Veysel, A. Advantages of the Test of Reasonableness in the Audit, Report, Conference “Global Financial-Economic Crisis and Financial Control”, UNWE, Sofia, September 2010, pp. 316 – 324. [In Bulgarian]
      • Veysel, A. Responsibilities of the Registered Auditor for the Implementation of Measures Against Money Laundering and Terrorist Financing, Report, Conference “Prevention of Money Laundering and Financial Frauds in Non-Bank Financial Institutions”, VUZF, Sofia, June 2013. [In Bulgarian]
      • Veysel, A. Specific Features of the Audit Procedures in the Uncertain Economic Environment, Report, Ninth International Scientific Conference on Young Scientist “Economy in Bulgaria in Changing Political and Economic Environment”, UNWE and VUZF, Sofia, November 2013. [In Bulgarian]
      • Veysel, A. Theory of the Demand for Audits, Report, Conference “Innovative Behavior, Entrepreneurship and Sustainable Development”, Report, Conference, Bulgarian Academy of Sciences and Arts, Sofia, 28-29 June 2014, рр. 418 – 427. [In Bulgarian]
      • Veysel, A. Balanced Education in Accounting Majors, Report, Conference “Problems in Accounting and Control Education”, Economy University – Varna, 12-13 September 2014 [In Bulgarian]
      • Veysel, A. Possible Directions for Development of the Bulgarian Control Theory, Report, Conference “Contemporary Problems in the Theory and Practice of Control in Bulgaria”, UNWE, Ravda, 17-19 September 2014 [In Bulgarian]
      • Veysel, A. Unified Methodology of the Control and the Audit – Challenge and Solution, Report, Tenth Jubilee International Scientific Conference of Young Scientists „The Economy of Bulgaria and the European Union – Contemporary Challenges and Approaches to Solutions“, UNWE, Sofia, November 2014, ISBN: 978-954-8590-29-7, pp. 453 – 461. [In Bulgarian]
      • Veysel, A. Need for Changes in the Financial Audit, Report, Conference “Socio-Economic Aspects of Economics and Management”, January 24, 2015, Taunton, MA, United States of America, pp. 104 – 106.
      • Veysel, A. Responsibilities for the Preparation of Financial Statements – Bulgarian Practice, Report, Conference “Economics, Management, Law: Problems and Prospects”, September 25, 2015, Coventry, Agenda Publishing House, United Kingdom, pp. 108 – 110.
      • Veysel, A. About Some Problems of the Modern Concepts of Control and Their Solution (in Terms of the School of prof. Mihail Dinev), Report, Eleventh International Scientific Conference of Young Scientists „The Economy of Bulgaria and the European Union – Competitiveness and Innovation“, UNWE, Sofia, 15 December 2015, ISBN: 978-954-8590-35-8, pp. 181 – 189. [In Bulgarian]
      • Veysel, A. Accounting Non-Financial Statements for Social and Environmental Issues, Report, Scientific Conference on „Innovation – an Engine for Economic Growth“, VUZF University, Sofia, October 2015, ISBN: 978-954-8590-32-7, pp. 146 – 157. [In Bulgarian]
      • Veysel, A. Express an Auditor`s Opinion on Non-Financial Statements, Report, Twelfth International Scientific Conference of Young Scientists on „The Economy of Bulgaria and the European Union: Science and Business“, UNWE and VUZF University, Sofia, November 2016, рр. 284 – 292. [In Bulgarian]
      • Veysel, A. Practical Aspects of Audit Documentation“, Report, Thirteenth International Scientific Conference of Young Scientists „The Economy of Bulgaria and the European Union in the Global World“, UNWE, Sofia, November 2017, рр. 307 – 313. [In Bulgarian]
      • Veysel, A. Standards for Auditing Projects, Funded by the European Union, Report, Scientific Conference on „Problems in Control Theory and Practice in Bulgaria during the Second Programming Period 2014 – 2020“, UNWE, Ravda, September 2016, рр. 55 – 60. [In Bulgarian]
      • Veysel, A. Accounting Aspects of Crypto Currencies, Report, First International Scientific and Practical Conference on Digital Fraud and Cyber Security (Collection of Scientific Reports), UNWE, Sofia, 2018, рр. 221 – 229. [In Bulgarian]

      • Manager of internal research project at VUZF University „Research on the Theory and Practice of Corporate Social Responsibility, its Accountability and Audit“ (01.2016 – 04.2016). [In Bulgarian]
      • Manager of internal research project at VUZF University „Research on the Role of Control, Internal Audit, Financial Audit and Human Resources Activities in Countering Fraud“ (05.2017 – 02.2018). [In Bulgarian]