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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis.
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.
- Finance and Financial Sector Development.
- Financial Regulation & Supervision.
- Governance.
- International Financial Reporting Standards.
- Non Bank Financial Institutions.
- Private Sector Development.
- Local Subjects:
- Accounting.
- Corporate Data and Reporting.
- Finance and Financial Sector Development.
- Financial Regulation & Supervision.
- Governance.
- International Financial Reporting Standards.
- Non Bank Financial Institutions.
- 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:
- 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.
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