Publication:
Haiti : A Review of Accounting and Audit Practices

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-13T15:36:56Z
dc.date.available2012-06-13T15:36:56Z
dc.date.issued2007-11
dc.description.abstractThis report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance; and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/11/10131257/haiti-report-observance-standards-codes-rosc-review-accounting-audit-practices
dc.identifier.doi10.1596/7912
dc.identifier.urihttps://hdl.handle.net/10986/7912
dc.languageEnglish
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 CREDIT
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING CURRICULA
dc.subjectACCOUNTING DOCUMENTS
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING SERVICES
dc.subjectACCOUNTS
dc.subjectACCRUAL ACCOUNTING
dc.subjectAUDIT REPORTS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTONOMY
dc.subjectBALANCE SHEET
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBANKS
dc.subjectBEST PRACTICE
dc.subjectBOOKKEEPING
dc.subjectBORROWING
dc.subjectBORROWING COSTS
dc.subjectBUSINESS CLIMATE
dc.subjectBUSINESS COMMUNITY
dc.subjectBUSINESS LAW
dc.subjectCALCULATION
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCAPITALIZATION
dc.subjectCASH FLOW
dc.subjectCHAMBER OF COMMERCE
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMMERCIAL ENTERPRISES
dc.subjectCOMMON TRANSACTIONS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCONTRIBUTION
dc.subjectCREDIT BUREAU
dc.subjectCREDIT RATING
dc.subjectCREDIT RISK
dc.subjectCURRENCY
dc.subjectCURRENT ASSETS
dc.subjectCURRICULUM
dc.subjectDEFERRED INCOME
dc.subjectDEPRECIATION
dc.subjectDEVELOPMENT BANK
dc.subjectDIRECT INVESTMENT
dc.subjectEARNINGS
dc.subjectEARNINGS PER SHARE
dc.subjectECONOMIES IN TRANSITION
dc.subjectEDUCATION STANDARDS
dc.subjectEMPLOYEE BENEFITS
dc.subjectEQUITY CAPITAL
dc.subjectEXCHANGE RATES
dc.subjectEXPENDITURE
dc.subjectEXTERNAL AUDITORS
dc.subjectEXTRAORDINARY ITEMS
dc.subjectFINANCES
dc.subjectFINANCIAL ANALYSIS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL SITUATION
dc.subjectFOREIGN EXCHANGE
dc.subjectFUTURE CASH FLOWS
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT ACCOUNTING STANDARDS
dc.subjectIMAGE
dc.subjectINCOME STATEMENTS
dc.subjectINCOME TAX
dc.subjectINDEBTEDNESS
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINFORMED DECISIONS
dc.subjectINFRASTRUCTURE INVESTMENTS
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL AUDITING STANDARDS
dc.subjectINVENTORY
dc.subjectINVESTMENT ACTIVITIES
dc.subjectINVESTMENT CLIMATE
dc.subjectLARGE COMPANIES
dc.subjectLARGE PUBLIC ENTERPRISES
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL PROVISIONS
dc.subjectLEGISLATION
dc.subjectLENDERS
dc.subjectLIABILITY
dc.subjectLIFE INSURANCE
dc.subjectLIFE INSURANCE POLICIES
dc.subjectLOAN
dc.subjectLOAN LOSS PROVISIONS
dc.subjectLOCAL BANKS
dc.subjectLOCAL BUSINESS
dc.subjectLOCAL BUSINESSES
dc.subjectLOCAL ENTERPRISES
dc.subjectLOW INCOME
dc.subjectMANAGEMENT INFORMATION SYSTEMS
dc.subjectMARKET DISCIPLINE
dc.subjectMARKET SHARE
dc.subjectMEDIUM ENTERPRISE
dc.subjectMEDIUM ENTERPRISES
dc.subjectMODERN BANKING
dc.subjectNONBANK FINANCIAL INSTITUTIONS
dc.subjectOUTREACH ACTIVITIES
dc.subjectPENSION FUND
dc.subjectPENSION FUND ADMINISTRATORS
dc.subjectPENSION SECTOR
dc.subjectPRIVATE INVESTMENT
dc.subjectPRIVATE PENSION
dc.subjectPRIVATE SAVINGS
dc.subjectPRIVATIZATION
dc.subjectPROFESSIONAL ASSOCIATIONS
dc.subjectPROFITABILITY
dc.subjectPUBLIC ACCOUNTANTS
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC SERVICES
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectRATING AGENCIES
dc.subjectREGULATORY FRAMEWORK
dc.subjectRISK MANAGEMENT
dc.subjectSALES
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSENIOR
dc.subjectSEWAGE
dc.subjectSMALL BUSINESS
dc.subjectSOURCES OF INCOME
dc.subjectSTAKEHOLDERS
dc.subjectSTART-UP COSTS
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectTAX ADMINISTRATION
dc.subjectTAX LAWS
dc.subjectTAX RATES
dc.subjectTAXATION
dc.subjectTRAINING PROGRAM
dc.subjectTRANSACTION
dc.subjectVALUATION
dc.subjectWITHDRAWAL
dc.titleHaiti : A Review of Accounting and Audit Practicesen
dc.title.alternativeHaiti - Une Revue des Pratiques Comptables et d'Audit en Haiti : rapport sur l'Application des Normes et Codes (ROSC)en
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2008-12-22
okr.date.doiregistration2025-05-07T12:09:14.644492Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/11/10131257/haiti-report-observance-standards-codes-rosc-review-accounting-audit-practices
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid308481468035405812
okr.guid840161468251115417
okr.identifier.externaldocumentum000333038_20081224000058
okr.identifier.internaldocumentum10131257
okr.identifier.reportAAA30
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/12/24/000333038_20081224000058/Rendered/PDF/AAA300ESW0P1061isclosed0Dec02202008.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryHaiti
okr.sectorFinance :: General finance sector
okr.themeStandards and financial reporting
okr.themeOther human development
okr.themeOther financial and private sector development
okr.themeLegal institutions for a market economy
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development
okr.unitFinancial Management (LCSFM)
okr.volume1 of 1
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