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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...
Persistent link: https://www.econbiz.de/10012248295
skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …
Persistent link: https://www.econbiz.de/10012550618
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to...
Persistent link: https://www.econbiz.de/10012550674
This Report on the Observance of Standards and Codes for Accounting and Auditing (ROSC A&A) is a part of the World Bank (WB) and International Monetary Fund (IMF) joint initiative to review countries use of 12 internationally recognized standards/codes related to economic stability and private...
Persistent link: https://www.econbiz.de/10012550681
Bhutan has registered rapid economic growth in the recent past. But the private sector's contribution to this growth has not been significant. Recognizing that the private sector can play an important role as an engine of growth, the Royal Government of Bhutan (RGoB) mapped out strategies to...
Persistent link: https://www.econbiz.de/10012550853
This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in Afghanistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund (IMF) on Reports on the Observance of Standards and Codes (ROSC), which...
Persistent link: https://www.econbiz.de/10012550940
effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to … the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to … where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b …
Persistent link: https://www.econbiz.de/10012552174
effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is …) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly … reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a …
Persistent link: https://www.econbiz.de/10012552175
of more effective public financial management (PFM) through better quality accounting and public audit processes in … objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well … audit; (b) to assess the causes of the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide …
Persistent link: https://www.econbiz.de/10012552176
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested … developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the … Institute of Management (RIM); and providing training for finance, accounting, and internal audit staff in line ministries and …
Persistent link: https://www.econbiz.de/10012552177