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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 Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- World Bank.
- Series:
- Accounting and Auditing Assessment
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Accounting.
- Corporate Data and Reporting.
- Corporate Governance.
- Finance and Financial Sector Development.
- Financial Regulation & Supervision.
- Governance.
- International Financial Reporting Standards.
- Private Sector Development.
- Local Subjects:
- Accounting.
- Corporate Data and Reporting.
- Corporate Governance.
- Finance and Financial Sector Development.
- Financial Regulation & Supervision.
- Governance.
- International Financial Reporting Standards.
- Private Sector Development.
- Other Title:
- Report on the Observance of Standards and Codes, Accounting and Auditing
- Place of Publication:
- Washington, D.C. : The World Bank, 2017.
- System Details:
- data file
- Summary:
- 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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