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This report describes the findings from an educational evaluation carried out in Timor-Leste early in the school year of 2017. The primary purpose of the evaluation was to develop preliminary insights into the effectiveness of the New Curriculum and a second supporting educational innovation,...
Persistent link: https://www.econbiz.de/10012647054
Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and...
Persistent link: https://www.econbiz.de/10012700680
growth has heightened demand for high quality financial reporting and auditing in the corporate sector and in the government … sector. This report on the observance of standards and codes accounting and auditing (ROSC A and A) report assesses the …
Persistent link: https://www.econbiz.de/10013209205
accounting and auditing standards and practices. . However, the injunction remains in place and, accordingly, implementation of …
Persistent link: https://www.econbiz.de/10012644442
accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially …
Persistent link: https://www.econbiz.de/10012644765
The 2008 financial crisis highlighted weaknesses in the risk management, control and governance processes of banks as well as in their statutory audit and financial supervision. This led to increased scrutiny of the respective roles and interactions of banking supervisors and external auditors...
Persistent link: https://www.econbiz.de/10012644792
Observance of Standards and Codes - Accounting and Auditing (ROSC A and A) is aimed at determining reforms that will further …
Persistent link: https://www.econbiz.de/10012645240
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 … reporting and auditing requirements for Micro and Small and Medium Sized Enterprises (SMEs); (iii) public oversight of statutory …
Persistent link: https://www.econbiz.de/10012645946
.S., there has been a global movement away from self-regulation of the auditing profession and towards independent oversight …
Persistent link: https://www.econbiz.de/10012646045
Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and … auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative …. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate …
Persistent link: https://www.econbiz.de/10012646741