Haiti : A Review of Accounting and Audit Practices

Show simple item record

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
2012-06-13T15:36:56Z
dc.date.available
2012-06-13T15:36:56Z
dc.date.issued
2007-11
dc.date.lastModified
2021-04-23T14:02:36Z
dc.description.abstract
This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance; and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.
en
dc.identifier
http://documents.worldbank.org/curated/en/2007/11/10131257/haiti-report-observance-standards-codes-rosc-review-accounting-audit-practices
dc.identifier.uri
http://hdl.handle.net/10986/7912
dc.language
English
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
ACCESS TO CREDIT
dc.subject
ACCOUNT
dc.subject
ACCOUNTABILITY
dc.subject
ACCOUNTANCY
dc.subject
ACCOUNTANTS
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING CURRICULA
dc.subject
ACCOUNTING DOCUMENTS
dc.subject
ACCOUNTING FRAMEWORK
dc.subject
ACCOUNTING PRACTICES
dc.subject
ACCOUNTING PRINCIPLES
dc.subject
ACCOUNTING RECORDS
dc.subject
ACCOUNTING RULES
dc.subject
ACCOUNTING SERVICES
dc.subject
ACCOUNTS
dc.subject
ACCRUAL ACCOUNTING
dc.subject
AUDIT REPORTS
dc.subject
AUDITED ACCOUNTS
dc.subject
AUDITED FINANCIAL STATEMENTS
dc.subject
AUDITING
dc.subject
AUDITING PROFESSION
dc.subject
AUDITORS
dc.subject
AUDITS
dc.subject
AUTONOMY
dc.subject
BALANCE SHEET
dc.subject
BANKING LAW
dc.subject
BANKING SECTOR
dc.subject
BANKING SUPERVISION
dc.subject
BANKING SYSTEM
dc.subject
BANKS
dc.subject
BEST PRACTICE
dc.subject
BOOKKEEPING
dc.subject
BORROWING
dc.subject
BORROWING COSTS
dc.subject
BUSINESS CLIMATE
dc.subject
BUSINESS COMMUNITY
dc.subject
BUSINESS LAW
dc.subject
CALCULATION
dc.subject
CAPITAL REQUIREMENTS
dc.subject
CAPITALIZATION
dc.subject
CASH FLOW
dc.subject
CHAMBER OF COMMERCE
dc.subject
COMMERCIAL BANKS
dc.subject
COMMERCIAL ENTERPRISES
dc.subject
COMMON TRANSACTIONS
dc.subject
CONSOLIDATED FINANCIAL STATEMENTS
dc.subject
CONSOLIDATION
dc.subject
CONTRIBUTION
dc.subject
CREDIT BUREAU
dc.subject
CREDIT RATING
dc.subject
CREDIT RISK
dc.subject
CURRENCY
dc.subject
CURRENT ASSETS
dc.subject
CURRICULUM
dc.subject
DEFERRED INCOME
dc.subject
DEPRECIATION
dc.subject
DEVELOPMENT BANK
dc.subject
DIRECT INVESTMENT
dc.subject
EARNINGS
dc.subject
EARNINGS PER SHARE
dc.subject
ECONOMIES IN TRANSITION
dc.subject
EDUCATION STANDARDS
dc.subject
EMPLOYEE BENEFITS
dc.subject
EQUITY CAPITAL
dc.subject
EXCHANGE RATES
dc.subject
EXPENDITURE
dc.subject
EXTERNAL AUDITORS
dc.subject
EXTRAORDINARY ITEMS
dc.subject
FINANCES
dc.subject
FINANCIAL ANALYSIS
dc.subject
FINANCIAL DATA
dc.subject
FINANCIAL INFORMATION
dc.subject
FINANCIAL INSTRUMENTS
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FINANCIAL POSITION
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL REPORTING STANDARDS
dc.subject
FINANCIAL SECTOR
dc.subject
FINANCIAL SERVICES
dc.subject
FINANCIAL SITUATION
dc.subject
FOREIGN EXCHANGE
dc.subject
FUTURE CASH FLOWS
dc.subject
GAAP
dc.subject
GOOD PRACTICE
dc.subject
GOVERNMENT ACCOUNTING
dc.subject
GOVERNMENT ACCOUNTING STANDARDS
dc.subject
IMAGE
dc.subject
INCOME STATEMENTS
dc.subject
INCOME TAX
dc.subject
INDEBTEDNESS
dc.subject
INFORMATION TECHNOLOGY
dc.subject
INFORMED DECISIONS
dc.subject
INFRASTRUCTURE INVESTMENTS
dc.subject
INSURANCE
dc.subject
INSURANCE COMPANIES
dc.subject
INTERNAL CONTROLS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subject
INTERNATIONAL AUDITING STANDARDS
dc.subject
INVENTORY
dc.subject
INVESTMENT ACTIVITIES
dc.subject
INVESTMENT CLIMATE
dc.subject
LARGE COMPANIES
dc.subject
LARGE PUBLIC ENTERPRISES
dc.subject
LEGAL FRAMEWORK
dc.subject
LEGAL PROVISIONS
dc.subject
LEGISLATION
dc.subject
LENDERS
dc.subject
LIABILITY
dc.subject
LIFE INSURANCE
dc.subject
LIFE INSURANCE POLICIES
dc.subject
LOAN
dc.subject
LOAN LOSS PROVISIONS
dc.subject
LOCAL BANKS
dc.subject
LOCAL BUSINESS
dc.subject
LOCAL BUSINESSES
dc.subject
LOCAL ENTERPRISES
dc.subject
LOW INCOME
dc.subject
MANAGEMENT INFORMATION SYSTEMS
dc.subject
MARKET DISCIPLINE
dc.subject
MARKET SHARE
dc.subject
MEDIUM ENTERPRISE
dc.subject
MEDIUM ENTERPRISES
dc.subject
MODERN BANKING
dc.subject
NONBANK FINANCIAL INSTITUTIONS
dc.subject
OUTREACH ACTIVITIES
dc.subject
PENSION FUND
dc.subject
PENSION FUND ADMINISTRATORS
dc.subject
PENSION SECTOR
dc.subject
PRIVATE INVESTMENT
dc.subject
PRIVATE PENSION
dc.subject
PRIVATE SAVINGS
dc.subject
PRIVATIZATION
dc.subject
PROFESSIONAL ASSOCIATIONS
dc.subject
PROFITABILITY
dc.subject
PUBLIC ACCOUNTANTS
dc.subject
PUBLIC ENTERPRISES
dc.subject
PUBLIC EXPENDITURE
dc.subject
PUBLIC INVESTMENT
dc.subject
PUBLIC SERVICES
dc.subject
QUALITY ASSURANCE
dc.subject
QUALITY CONTROL
dc.subject
RATING AGENCIES
dc.subject
REGULATORY FRAMEWORK
dc.subject
RISK MANAGEMENT
dc.subject
SALES
dc.subject
SAVINGS
dc.subject
SECURITIES
dc.subject
SENIOR
dc.subject
SEWAGE
dc.subject
SMALL BUSINESS
dc.subject
SOURCES OF INCOME
dc.subject
STAKEHOLDERS
dc.subject
START-UP COSTS
dc.subject
STATUTORY AUDITORS
dc.subject
STOCK EXCHANGE
dc.subject
TAX ADMINISTRATION
dc.subject
TAX LAWS
dc.subject
TAX RATES
dc.subject
TAXATION
dc.subject
TRAINING PROGRAM
dc.subject
TRANSACTION
dc.subject
VALUATION
dc.subject
WITHDRAWAL
dc.title
Haiti : A Review of Accounting and Audit Practices
en
dc.title.alternative
Haiti - Une Revue des Pratiques Comptables et d'Audit en Haiti : rapport sur l'Application des Normes et Codes (ROSC)
en
okr.crosscuttingsolutionarea
Public-Private Partnerships
okr.date.disclosure
2008-12-22
okr.doctype
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/2007/11/10131257/haiti-report-observance-standards-codes-rosc-review-accounting-audit-practices
okr.globalpractice
Finance and Markets
okr.globalpractice
Trade and Competitiveness
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000333038_20081224000058
okr.identifier.internaldocumentum
10131257
okr.identifier.report
AAA30
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/12/24/000333038_20081224000058/Rendered/PDF/AAA300ESW0P1061isclosed0Dec02202008.pdf
en
okr.region.administrative
Latin America & Caribbean
okr.region.country
Haiti
okr.sector
Finance :: General finance sector
okr.theme
Standards and financial reporting
okr.theme
Other human development
okr.theme
Other financial and private sector development
okr.theme
Legal institutions for a market economy
okr.topic
Private Sector Development :: Competitiveness and Competition Policy
okr.topic
Private Sector Development :: Business Environment
okr.topic
Banks and Banking Reform
okr.topic
Private Sector Development :: Business in Development
okr.topic
Finance and Financial Sector Development
okr.unit
Financial Management (LCSFM)
okr.volume
1 of 1

Show simple item record



This item appears in the following Collection(s)