Publication: Report on the Observance of Standards and Codes, Accounting and Auditing: Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
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2017-01
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2017-03-08
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The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of ISA; standard-setting process for national auditing standards; and other aspects of the standard-setting process.
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“World Bank. 2017. Report on the Observance of Standards and Codes, Accounting and Auditing: Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting. © World Bank. http://hdl.handle.net/10986/26233 License: CC BY 3.0 IGO.”
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