Publication: Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing
Date
2012-05-31
ISSN
Published
2012-05-31
Author(s)
World Bank
Abstract
This report provides an assessment of
the corporate sector accounting, financial reporting, and
auditing practices in Suriname, with the aim of assisting
the Government of Suriname's efforts to strengthen
private sector accounting and auditing practices and enhance
financial transparency in the corporate sector, so as to
support the Government's objective of private
sector-led growth and deepened integration with the
international economy. This ROSC A&A aims to support the
government's objectives of improving the investment
climate and fostering private sector growth, in particular
through: (a) designing a solid legal and regulatory
framework governing the accounting and audit profession in
Suriname, (b) improving the technical skills of accounting
and audit practitioners, and (c) enhancing the institutional
capacity of the country's accounting professional body
and educational institutions. The ROSC A&A focuses on
the institutional framework regulating accounting and
auditing practices, and the comparability of national
accounting and auditing practices with international
standards and best practice, using International Financial
Reporting Standards (IFRS) and International Standards on
Auditing (ISA) as benchmarks. It evaluates the effectiveness
of enforcement mechanisms for ensuring compliance with
applicable standards and codes.
Citation
“World Bank. 2012. Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing. © Washington, DC. http://openknowledge.worldbank.org/handle/10986/11962 License: CC BY 3.0 IGO.”