World Bank2017-03-082017-03-082017-01https://hdl.handle.net/10986/26233The 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.en-USCC BY 3.0 IGOaccountingauditinginternational accounting standardsinternational financial reporting standardsstandard-settingcorporate governancefinancial statementsReportWorld Bank10.1596/26233