Accounting and Auditing Assessment

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  • Publication
    Report on the Observance of Standards and Codes, Accounting and Auditing: Module B - Institutional Framework for Corporate Financial Reporting, B.6 Accountancy Education
    (Washington, DC: World Bank, 2017) World Bank
    The purpose of this report is to gain an understanding of the institutional environment underpinning accountancy education at the tertiary level as well as the practices followed by leading universities in the teaching of accountancy. Questions are based on examples of international good practice for the education of aspiring accounting professionals and auditors such as the International Education Standards (IESs) issued by the International Accounting Education Standards Board (IAESB). The report is structured as follows: institutional environment for accountancy education; admission criteria; accountancy curriculum; and post-university career.
  • Publication
    Report on the Observance of Standards and Codes, Accounting and Auditing: Module B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Profession
    (World Bank, Washington, DC, 2017-01) World Bank
    The purpose of this report is to gain an understanding of the accountancy profession in the jurisdiction; from pathways for aspiring accounting professionals and auditors to enter the profession, through to maintaining professional competence, and the roles and responsibilities of professional accountancy organizations (PAOs). Questions are based on international good practice in respect of the expected professional skills, education, and competences for the accountancy profession such as the International Education Standards (IES) issued by the International Accounting Education Standards Board (IAESB). The report is structured as follows: entry requirements to the accountancy profession; continuing professional development; and professional accountancy organizations.