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strengthen monitoring of SOE performance and to improve transparency in reporting on the sector. The objective of this note is to … examine two distinct but related practices for public reporting on SOEs, aggregate reporting and public sector consolidated …
Persistent link: https://www.econbiz.de/10013473506
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 …, and medium enterprise (MSMEs). The current report seeks to support the ongoing development of the financial reporting …
Persistent link: https://www.econbiz.de/10013209205
audit profession is a key control over the financial reporting architecture of a country's private sector. A Quality … integrity of financial reporting. In keeping with the country's strategic priority of boosting private sector development by … the objective of increasing the integrity of private sector financial reporting through improved audit quality …
Persistent link: https://www.econbiz.de/10012644442
This report reflects significant changes in European Union (EU) corporate financial reporting since 2011. In June 2013 … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially … reporting requirements introduced by the regulation are expected to increase the usefulness of statutory audits of public …
Persistent link: https://www.econbiz.de/10012644765
conducted by the World Bank Centre for Financial Reporting Reform (CFRR) - Financial supervisors and external auditors: building …
Persistent link: https://www.econbiz.de/10012644792
financial reporting and the seventh NDP, World Bank country partnership strategy, and different sectors; section II provides an …
Persistent link: https://www.econbiz.de/10012645240
committed to continue its reform efforts in corporate financial reporting frameworks and actual practices and implement the … 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
consensus among policymakers across the globe that independent auditors were not adequately challenging the financial reporting … reporting by audit oversight bodies (AOBs) through their annual and inspection reports. It outlines international principles and …
Persistent link: https://www.econbiz.de/10012646045
Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and …. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate … AandA used international benchmarks of good practice governing financial reporting and auditing in the assessment …
Persistent link: https://www.econbiz.de/10012646741