Publication:
Republic of Botswana : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-18T14:10:04Z
dc.date.available2012-06-18T14:10:04Z
dc.date.issued2006-05
dc.description.abstractThis accounting and auditing report, part of the Observance of Standards and Codes (ROSC) for the Republic of Botswana, provides an assessment of accounting and auditing practices within the corporate sector in Botswana with reference to the International Financial Reporting Standards issued by the International Accounting Standards Board, and International Standards on Auditing issued by the International Federation of Accountants. Botswana has made considerable efforts in aligning its accounting and auditing practices with internationally accepted standards and codes. Corporate accounting and disclosure practices have considerably improved over the last 5 years. Monitoring and enforcement of financial reporting requirements in the banking sector have contributed to improved transparency of the financial sector. Even with progress, there is room for further improvements. The report highlights areas that need attention for strengthening the infrastructure of accounting and auditing practices in Botswana. The report concludes with recommendations to integrate with regional and sub-regional initiatives, wherever applicable, to share resources in order to strengthen accounting and auditing practices in Botswana.en
dc.identifierhttp://documents.worldbank.org/curated/en/2006/05/16275178/republic-botswana-report-observance-standards-codes-rosc
dc.identifier.doi10.1596/8239
dc.identifier.urihttps://hdl.handle.net/10986/8239
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCESS TO CAPITAL
dc.subjectACCESS TO FINANCING
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANCY FIRMS
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING CURRICULUM
dc.subjectACCOUNTING FIRM
dc.subjectACCOUNTING PERIOD
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectADEQUATE DISCLOSURE
dc.subjectASSET MANAGEMENT
dc.subjectASSET MANAGEMENT COMPANIES
dc.subjectATTESTATION
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDIT RISK
dc.subjectAUDITED FINANCIAL INFORMATION
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROCEDURES
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTONOMY
dc.subjectBANK LOAN
dc.subjectBANK OF BOTSWANA
dc.subjectBANKING INSTITUTIONS
dc.subjectBANKING RISKS
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKS
dc.subjectBOOKKEEPING
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY CONSTRAINTS
dc.subjectCAPITAL MARKET
dc.subjectCAPITAL MARKET DEVELOPMENT
dc.subjectCAPITAL MARKETS
dc.subjectCAPITALIZATION
dc.subjectCENTRAL BANK
dc.subjectCOLLECTIVE INVESTMENT
dc.subjectCOLLECTIVE INVESTMENTS
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPLIANCE GAPS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCONTINGENT LIABILITIES
dc.subjectCORPORATE GOVERNANCE
dc.subjectCREDIBILITY
dc.subjectCREDIT LOSSES
dc.subjectCREDITOR
dc.subjectCREDITOR RIGHTS
dc.subjectCREDITORS
dc.subjectDEBT
dc.subjectDEVELOPMENT BANK
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDUE DILIGENCE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEMPLOYMENT
dc.subjectENABLING ENVIRONMENT
dc.subjectENFORCEMENT MECHANISM
dc.subjectENFORCEMENT MECHANISMS
dc.subjectEQUIPMENT
dc.subjectEQUITY INVESTMENT
dc.subjectEXCHANGE COMMISSION
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUES
dc.subjectFIDUCIARY RESPONSIBILITY
dc.subjectFINANCIAL ASSET
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL SECTOR DEVELOPMENT
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFISCAL POLICY
dc.subjectFIXED ASSETS
dc.subjectFOREIGN CURRENCIES
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN CURRENCY EXPOSURE
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN DIRECT INVESTMENTS
dc.subjectFOREIGN INVESTMENTS
dc.subjectFUTURE CASH FLOWS
dc.subjectFUTURE CREDIT
dc.subjectGLOBAL ECONOMY
dc.subjectGOOD PRACTICE
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectIMAGE
dc.subjectINADEQUATE DISCLOSURE
dc.subjectINCOME INEQUALITIES
dc.subjectINCOME TAX
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE INDUSTRY
dc.subjectINTEREST RATE
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL DEVELOPMENTS
dc.subjectINTERNATIONAL MARKET
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORY
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT OPPORTUNITIES
dc.subjectINVESTOR CONFIDENCE
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL SYSTEM
dc.subjectLEGISLATION
dc.subjectLEVEL OF DEBT
dc.subjectLIABILITY
dc.subjectLIQUIDITY
dc.subjectLOAN
dc.subjectMANDATES
dc.subjectMARKET CAPITALIZATION
dc.subjectMARKET EFFICIENCY
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKET REGULATOR
dc.subjectMINORITY INVESTORS
dc.subjectMINORITY SHAREHOLDERS
dc.subjectMONETARY FUND
dc.subjectOFF BALANCE SHEET
dc.subjectOFF BALANCE SHEET ITEMS
dc.subjectOWNERSHIP INTERESTS
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUNDS
dc.subjectPORTFOLIO
dc.subjectPRESENT VALUE
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectPUBLIC ACCOUNTANTS
dc.subjectPUBLIC ACCOUNTING
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectRECURRENT EXPENDITURES
dc.subjectREGULATORY FRAMEWORK
dc.subjectRETURN
dc.subjectRETURNS
dc.subjectSAVINGS
dc.subjectSAVINGS BANK
dc.subjectSECURITIES
dc.subjectSECURITIES MARKET
dc.subjectSECURITIES REGULATION
dc.subjectSHAREHOLDERS
dc.subjectSOLVENCY
dc.subjectSTATUTORY AUDITORS
dc.subjectSTATUTORY REQUIREMENTS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGE LISTING
dc.subjectSTOCK MARKET
dc.subjectSTOCKS
dc.subjectSUBSIDIARIES
dc.subjectTAX ADMINISTRATION
dc.subjectTAX LAWS
dc.subjectTAXATION
dc.subjectTERRORISM
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTURNOVER
dc.subjectVALUATION
dc.titleRepublic of Botswana : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2012-05-18
okr.date.doiregistration2025-05-07T09:51:23.529181Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2006/05/16275178/republic-botswana-report-observance-standards-codes-rosc
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid767341468215989773
okr.identifier.externaldocumentum000427087_20120518151838
okr.identifier.internaldocumentum16275178
okr.identifier.report68611
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/05/18/000427087_20120518151838/Rendered/PDF/686110ESW0P09800cover0Rosc0botswana.pdfen
okr.region.administrativeAfrica
okr.region.countryBotswana
okr.sectorFinance :: General finance sector
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitAFT: Financial Management (AFTFM)
okr.volume1 of 1
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