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South Africa Report on the Observance of Standards and Codes : Accounting and Auditing.
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):
- Accountability.
- Accounting.
- Audits.
- Capital Markets.
- Corporate Data and Reporting.
- Corporate Governance.
- Finance and Financial Sector Development.
- Financial and Private Sector Development.
- Financial Management.
- Financial Regulation & Supervision.
- Financial Services.
- Governance.
- Income Distribution.
- Insurance.
- International Financial Standards and Systems.
- Legislation.
- Local Government.
- Managers.
- Municipalities.
- Private Sector Development.
- Public Finance.
- Quality Control.
- Risk Management.
- Systemic Risk.
- Universities.
- Local Subjects:
- Accountability.
- Accounting.
- Audits.
- Capital Markets.
- Corporate Data and Reporting.
- Corporate Governance.
- Finance and Financial Sector Development.
- Financial and Private Sector Development.
- Financial Management.
- Financial Regulation & Supervision.
- Financial Services.
- Governance.
- Income Distribution.
- Insurance.
- International Financial Standards and Systems.
- Legislation.
- Local Government.
- Managers.
- Municipalities.
- Private Sector Development.
- Public Finance.
- Quality Control.
- Risk Management.
- Systemic Risk.
- Universities.
- Other Title:
- South Africa Report on the Observance of Standards and Codes
- South Africa
- Place of Publication:
- Washington, D.C. : The World Bank, 2013.
- System Details:
- data file
- Summary:
- The main purpose of the South Africa Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) is to determine reforms that will continue to improve the quality of financial reporting in South Africa. The review, requested by the Minister of Finance, was conducted to assess the status of implementation of policy recommendations in the prior 2003 ROSC A&A report, assess the institutional framework underpinning accounting and auditing practices in comparison with international standards and good practices in order to identify any emerging issues that require strengthening, share good practices adopted in the country, and propose policy recommendations addressing areas that require improvements. Implementation of the policy recommendations will further enhance the quality of financial reporting in the country, a key pillar that contributes to enhancing the business environment and advancement of governance and financial accountability in both the private and public sector entities. The review focuses on private sector. Financial reporting in public sector is assessed under public expenditure and financial accountability framework.
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