Report

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

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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
2017-03-07T22:18:58Z
dc.date.available
2017-03-07T22:18:58Z
dc.date.issued
2017
dc.date.lastModified
2017-12-14T04:05:31Z
dc.description.abstract
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of historical information with International Standards on Auditing (ISA) with a view to capturing significant differences (where applicable) in order to provide counterparts with concrete suggestions for improving national standards and aligning them to the extent possible with international standards.
en
dc.identifier
http://documents.worldbank.org/curated/en/733771487922565270/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-A-A-A-standards-A-2-auditing-standards-analysis
dc.identifier.uri
http://hdl.handle.net/10986/26222
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, 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
international accounting standards
dc.subject
accounting
dc.subject
auditing
dc.subject
international financial reporting standards
dc.subject
financial statements
dc.title
Report on the Observance of Standards and Codes, Accounting and Auditing
en
dc.title.subtitle
Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
en
dc.type
Report
en
okr.date.disclosure
2017-02-24
okr.doctype
Economic & Sector Work
okr.doctype
Economic & Sector Work :: Accounting and Auditing Assessment
okr.docurl
http://documents.worldbank.org/curated/en/733771487922565270/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-A-A-A-standards-A-2-auditing-standards-analysis
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
090224b084980392_1_0
okr.identifier.internaldocumentum
27219980
okr.identifier.report
113013
okr.imported
true
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/733771487922565270/pdf/113013-ROSC-P155125-ROSC-AA-Module-A-AA-Standards-A-2-Auditing-Standards-Analysis.pdf
en
okr.topic
Governance :: Governance and the Financial Sector
okr.topic
Finance and Financial Sector Development :: Financial Regulation & Supervision
okr.topic
Finance and Financial Sector Development :: Banks & Banking Reform
okr.topic
Finance and Financial Sector Development :: Non Bank Financial Institutions
okr.topic
Private Sector Development :: Corporate Data and Reporting
okr.unit
Governance - GP (GGODR)

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