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Swaziland Report on the Observance of Standards and Codes : Accounting and Auditing.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications")- Format:
- Book
- Government document
- Series:
- Accounting and Auditing Assessment
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Accountability.
- Accounting.
- Audits.
- Corporate Data and Reporting.
- Corporations.
- Employment.
- Finance and Financial Sector Development.
- Financial and Private Sector Development.
- Financial Institutions.
- Financial Management.
- Financial Regulation & Supervision.
- Financial Services.
- Governance.
- Insurance.
- International Financial Standards and Systems.
- Legislation.
- Managers.
- Natural Resources.
- Private Sector Development.
- Productivity.
- Quality Assurance.
- Quality Control.
- Quality of Education.
- Retirement.
- Systemic Risk.
- Technical Assistance.
- Universities.
- Local Subjects:
- Accountability.
- Accounting.
- Audits.
- Corporate Data and Reporting.
- Corporations.
- Employment.
- Finance and Financial Sector Development.
- Financial and Private Sector Development.
- Financial Institutions.
- Financial Management.
- Financial Regulation & Supervision.
- Financial Services.
- Governance.
- Insurance.
- International Financial Standards and Systems.
- Legislation.
- Managers.
- Natural Resources.
- Private Sector Development.
- Productivity.
- Quality Assurance.
- Quality Control.
- Quality of Education.
- Retirement.
- Systemic Risk.
- Technical Assistance.
- Universities.
- Other Title:
- Swaziland Report on the Observance of Standards and Codes
- Place of Publication:
- Washington, D.C. : The World Bank, 2012.
- System Details:
- data file
- Summary:
- The Report on Observance of Standards and Codes, Accounting and Auditing (ROSC A&A), requested by the Government of the Kingdom of Swaziland, contributes to development of a comprehensive plan that will strengthen the institutional framework that underpins accounting and auditing practices in the country. ROSC A&A program is a part of the joint World Bank-International Monetary Fund (IMF) initiative on assisting member countries to strengthen their financial system by improving capacity to comply with important internationally recognized standards and codes. The initiative covers twelve areas that relate to: (a) policy transparency; (b) financial sector regulation and supervision, Financial Sector Assessment Program (FSAP); and (c) market integrity. ROSC A&A relate to market integrity and specifically reviews and makes recommendations for strengthening the framework for education and training for accountants, the capacity and services of a professional accountancy organization, regulatory framework governing accounting and auditing practices, the applicable accounting auditing and ethics standards and the extent of their implementation, and the regulatory institutions and mechanism for monitoring and enforcing compliance with the standards.
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