South Africa : Report on the Observance of Standards and Codes--Accounting and Auditing

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collection.link.10
https://openknowledge.worldbank.org/handle/10986/2111
collection.name.10
Accounting and Auditing Assessment
dc.contributor.author
World Bank
dc.date.accessioned
2014-01-29T20:44:59Z
dc.date.available
2014-01-29T20:44:59Z
dc.date.issued
2013-06
dc.date.lastModified
2017-12-14T08:54:51Z
dc.description.abstract
The main purpose of the South Africa Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) is to determine reforms that will continue to improve the quality of financial reporting in South Africa. The review, requested by the Minister of Finance, was conducted to assess the status of implementation of policy recommendations in the prior 2003 ROSC A&A report, assess the institutional framework underpinning accounting and auditing practices in comparison with international standards and good practices in order to identify any emerging issues that require strengthening, share good practices adopted in the country, and propose policy recommendations addressing areas that require improvements. Implementation of the policy recommendations will further enhance the quality of financial reporting in the country, a key pillar that contributes to enhancing the business environment and advancement of governance and financial accountability in both the private and public sector entities. The review focuses on private sector. Financial reporting in public sector is assessed under public expenditure and financial accountability framework.
en
dc.identifier
http://documents.worldbank.org/curated/en/2013/06/18485558/south-africa-reports-observance-standards-codes-rosc-accounting-auditing
dc.identifier.uri
http://hdl.handle.net/10986/16682
dc.language
English
dc.language.iso
en_US
dc.publisher
Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCOUNT
dc.subject
ACCOUNTABILITY
dc.subject
ACCOUNTANCY
dc.subject
ACCOUNTANTS
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING FIRM
dc.subject
ACCOUNTING FIRMS
dc.subject
ACCOUNTING PERIOD
dc.subject
ACCOUNTING PRACTICES
dc.subject
ACCOUNTING SERVICES
dc.subject
ACCOUNTING STANDARDS
dc.subject
ACCOUNTS
dc.subject
AGREEMENTS
dc.subject
ASSETS
dc.subject
AUDIT
dc.subject
AUDIT COMMITTEES
dc.subject
AUDIT ENGAGEMENTS
dc.subject
AUDIT REPORTS
dc.subject
AUDITED FINANCIAL STATEMENTS
dc.subject
AUDITING
dc.subject
AUDITING PROFESSION
dc.subject
AUDITING STANDARDS
dc.subject
AUDITOR
dc.subject
AUDITORS
dc.subject
AUDITS
dc.subject
BANK
dc.subject
BANKS
dc.subject
BEST PRACTICE
dc.subject
BOOKKEEPING
dc.subject
BUSINESS
dc.subject
BUSINESS ETHICS
dc.subject
BUSINESS MANAGEMENT
dc.subject
CAPITAL MARKETS
dc.subject
CAPITALIZATION
dc.subject
CERTIFIED PUBLIC ACCOUNTANTS
dc.subject
CHIEF FINANCIAL OFFICERS
dc.subject
CONFIDENCE
dc.subject
COST
dc.subject
DISTRIBUTION
dc.subject
ENTERPRISES
dc.subject
EXPENDITURE
dc.subject
FINANCE
dc.subject
FINANCE MANAGEMENT
dc.subject
FINANCIAL AUDITS
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FINANCIAL MARKETS
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL REPORTING STANDARDS
dc.subject
FINANCIAL SERVICES
dc.subject
FINANCIAL STATEMENTS
dc.subject
FINANCIAL YEARS
dc.subject
GAAP
dc.subject
GOOD PRACTICE
dc.subject
GOOD PRACTICES
dc.subject
GOVERNANCE
dc.subject
GROSS REVENUE
dc.subject
IMPLEMENTATION
dc.subject
INCOME DISTRIBUTION
dc.subject
INDUSTRY
dc.subject
INFRASTRUCTURE
dc.subject
INITIATIVE
dc.subject
INITIATIVES
dc.subject
INSURANCE
dc.subject
INTEREST
dc.subject
INTERNAL AUDIT
dc.subject
INTERNAL AUDITORS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS
dc.subject
INVESTIGATION
dc.subject
INVESTIGATIONS
dc.subject
LABOR
dc.subject
LAW
dc.subject
LEADERSHIP
dc.subject
LEGISLATION
dc.subject
LIABILITY
dc.subject
LOCAL GOVERNMENT
dc.subject
MAINTENANCE
dc.subject
MANDATES
dc.subject
MEDIUM
dc.subject
MINISTER
dc.subject
MUNICIPALITIES
dc.subject
ORGANIZATION
dc.subject
ORGANIZATIONS
dc.subject
OWNERSHIP
dc.subject
PENALTY
dc.subject
POLICIES
dc.subject
POLICY
dc.subject
PROJECTS
dc.subject
PROPERTY
dc.subject
PUBLIC ACCOUNTANTS
dc.subject
PUBLIC FINANCE
dc.subject
QUALITY
dc.subject
QUALITY CONTROL
dc.subject
REGULATORY FRAMEWORK
dc.subject
REPORTING
dc.subject
REPORTING SYSTEMS
dc.subject
RESOURCES
dc.subject
REVENUE
dc.subject
RISK
dc.subject
RISK MANAGEMENT
dc.subject
SANCTIONS
dc.subject
SERVICE
dc.subject
SERVICE DELIVERY
dc.subject
STRATEGY
dc.subject
SUBSIDIARIES
dc.subject
SYSTEMIC RISK
dc.subject
TRANSPARENCY
dc.subject
VALUE
dc.title
South Africa : Report on the Observance of Standards and Codes--Accounting and Auditing
en
okr.crosscuttingsolutionarea
Public-Private Partnerships
okr.date.disclosure
2013-11-12
okr.doctype
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/2013/06/18485558/south-africa-reports-observance-standards-codes-rosc-accounting-auditing
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.globalpractice
Trade and Competitiveness
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000333037_20131107151533
okr.identifier.internaldocumentum
18485558
okr.identifier.report
82494
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/11/07/000333037_20131107151533/Rendered/PDF/824940ROSC0P130official0use0only090.pdf
en
okr.region.administrative
Africa
okr.region.country
South Africa
okr.sector
Finance :: General finance sector
okr.theme
Rule of law::Legal institutions for a market economy
okr.theme
Financial and private sector development::Standards and financial reporting
okr.theme
Human development::Other human development
okr.topic
Public Sector Corruption and Anticorruption Measures
okr.topic
Private Sector Development :: Business Environment
okr.topic
Private Sector Development :: Competitiveness and Competition Policy
okr.topic
Private Sector Development :: Business in Development
okr.topic
Banks and Banking Reform
okr.topic
Public Sector Development
okr.topic
Finance and Financial Sector Development
okr.unit
AFTOS: Financial Mgmt - East (AFTME)
okr.volume
1 of 1

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