Publication: Report on the Observance of Standards and Codes on Accounting and Auditing: Indonesia
Date
2018-05-01
ISSN
Published
2018-05-01
Author(s)
World Bank Group
Abstract
Reports on the Observance of Standards
and Codes Accounting and Auditing (‘ROSC A&A’)
assessfinancial reporting and auditing standards,
institutions and practices in participating countries.These
reports form part of a joint initiative implemented by the
World Bank and the InternationalMonetary Fund to review the
quality of implementation of internationally recognized
standardsand principles in 12 key areas (‘the ROSC program’)
with a view to promoting financial andeconomic stability.
This report provides an assessment of financial reporting
and auditing requirements and practices within the corporate
sector in Indonesia and sets forth areas for consideration
for improving the institutional environment for A&A. The
ROSC A&A used international benchmarks of good practice
governing financial reporting and auditing in the
assessment, includingInternational Financial Reporting
Standards (IFRS) and International Standards on Auditing
(ISA).This report updates an earlier assessment which was
published in 2011 and was undertakenfollowing a formal
request from the Government of Indonesia.
Citation
“World Bank Group. 2018. Report on the Observance of Standards and Codes on Accounting and Auditing: Indonesia. © World Bank, Washington, DC. http://hdl.handle.net/10986/33092 License: CC BY 3.0 IGO.”