, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending … the 2006 audit directive and a new audit regulation addressing oversight of the most significant audits were adopted in … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially …

The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make … and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of … Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial …

opportunities for savings. In order to assess the impact of counseling campaigns on consumers' knowledge about their financial …

Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their … possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify … the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods …

sector. This report on the observance of standards and codes accounting and auditing (ROSC A and A) report assesses the … accounting frameworks of listed companies, the banking and insurance sectors, state-owned enterprises (SOEs), and micro, small …

Since 2003, the Philippines have been striving to implement reforms aimed at improving audit quality. Oversight of the … audit profession is a key control over the financial reporting architecture of a country's private sector. A Quality … Assurance Review system over audit practitioners is a subset of oversight which serves as a key monitoring control over the …

well as in their statutory audit and financial supervision. This led to increased scrutiny of the respective roles and … the interaction between supervisors and external auditors and linked their enhanced relationships with improved audit … external auditors and influence the audit quality of banks' financial statements. The report was developed after several …

Observance of Standards and Codes - Accounting and Auditing (ROSC A and A) is aimed at determining reforms that will further …