Publication:
Auditors and Independence

dc.contributor.authorWorld Bank
dc.date.accessioned2012-08-13T14:25:50Z
dc.date.available2012-08-13T14:25:50Z
dc.date.issued2006-01
dc.description.abstractIndependence is a concept of fundamental importance in business relations and corporate governance. It is above all crucial in auditing, which provides a guarantee of the integrity of the numbers on which an efficient allocation of capital within the capital market system depends. The job of auditors is to express an independent opinion on whether financial statements are reliable and credible. They report on the statements' compliance with the law and accounting standards and, depending on the jurisdiction, whether the accounts prepared by the board reveal either a fair, or a true and fair, picture of economic reality.en
dc.identifierhttp://documents.worldbank.org/curated/en/2006/01/7480314/auditors-independence-auditors-independece
dc.identifier.urihttps://hdl.handle.net/10986/11200
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPrivate Sector Opinion; No. 4
dc.rightsCC BY-NC-ND 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/igo/
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANCY FIRMS
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectAUDIT CLIENTS
dc.subjectAUDIT COMMITTEES
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR INDEPENDENCE
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBUSINESS RELATIONSHIPS
dc.subjectCAPITAL MARKETS
dc.subjectCHIEF FINANCIAL OFFICER
dc.subjectCOMMERCIAL RELATIONSHIPS
dc.subjectCOMPANY
dc.subjectCOMPANY LAW
dc.subjectCOMPETITIVE MARKETS
dc.subjectCONFLICT OF INTEREST
dc.subjectCONFLICTS OF INTEREST
dc.subjectCONGLOMERATES
dc.subjectCORPORATE COLLAPSES
dc.subjectCORPORATE EXECUTIVES
dc.subjectCORPORATE GOVERNANCE CODES
dc.subjectCORPORATE MANAGERS
dc.subjectCORPORATE SCANDALS
dc.subjectCORPORATION
dc.subjectEMPLOYMENT
dc.subjectEXPENDITURES
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL STATEMENTS
dc.subjectFOREIGN COMPANIES
dc.subjectFRAUDULENT ACCOUNTING
dc.subjectGLOBAL CORPORATE GOVERNANCE
dc.subjectINSTITUTIONAL STRUCTURES
dc.subjectINVESTIGATION
dc.subjectLAW FIRMS
dc.subjectLIMITED
dc.subjectMARKETING
dc.subjectNATIONAL FIRMS
dc.subjectPARTNERSHIP
dc.subjectPRINCIPAL-AGENT
dc.subjectPUBLIC COMPANY
dc.subjectQUALITY AUDITS
dc.subjectREGULATORY AUTHORITIES
dc.subjectSELLING
dc.subjectSHAREHOLDERS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSTOCK MARKET
dc.subjectSTOCKHOLDERS
dc.subjectSUBSIDIARY
dc.titleAuditors and Independenceen
dspace.entity.typePublication
okr.crosscuttingsolutionareaJobs
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2006/01/7480314/auditors-independence-auditors-independece
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid776781468174918555
okr.identifier.externaldocumentum000090341_20070322162427
okr.identifier.internaldocumentum7480314
okr.identifier.report39124
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/03/22/000090341_20070322162427/Rendered/PDF/391240GCGF1PSO1issue1401PUBLIC1.pdfen
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicLaw and Development::Corporate Law
okr.topicPrivate Sector Development::Business in Development
okr.topicSmall Scale Enterprise
okr.topicIndustry
okr.unitOffice of the Publisher (EXTOP)
okr.volume1 of 1
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