Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note

The Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program is a part of the joint World Bank-International Monetary Fund (IMF) initiative on assisting member countries to strengthen their financial system...

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Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	accounting international accounting standards auditing diagnostic international financial reporting standards
Online Access:	http://documents.worldbank.org/curated/en/720681487918342390/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-revision-of-the-diagnostic-tool-summary-note http://hdl.handle.net/10986/26219

id	okr-10986-26219
recordtype	oai_dc
spelling	okr-10986-262192021-05-25T08:58:03Z Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note World Bank accounting international accounting standards auditing diagnostic international financial reporting standards The Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program is a part of the joint World Bank-International Monetary Fund (IMF) initiative on assisting member countries to strengthen their financial system by improving their capacity to comply with important internationally recognized standards and codes. The ROSC A&A diagnostic tool was first developed in 2001. Whilst a number of relatively limited amendments and updates have been introduced over the years, this recent project is the first detailed revision of the tool. The purpose of this note is to provide an overview of the key changes to the diagnostic tool. In revising the diagnostic tool, the Bank pursued two main objectives: (i) update and improve the existing four-part diagnostic tool to allow task teams to assess corporate sector A&A practices in a manner that is consistent and comprehensive; and (ii) develop a set of guidelines to help teams in planning and conducting ROSC A&A assessments using the revised diagnostic tool. 2017-03-07T21:30:38Z 2017-03-07T21:30:38Z 2017 Report http://documents.worldbank.org/curated/en/720681487918342390/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-revision-of-the-diagnostic-tool-summary-note http://hdl.handle.net/10986/26219 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Accounting and Auditing Assessment
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	accounting international accounting standards auditing diagnostic international financial reporting standards
spellingShingle	accounting international accounting standards auditing diagnostic international financial reporting standards World Bank Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note
description	The Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program is a part of the joint World Bank-International Monetary Fund (IMF) initiative on assisting member countries to strengthen their financial system by improving their capacity to comply with important internationally recognized standards and codes. The ROSC A&A diagnostic tool was first developed in 2001. Whilst a number of relatively limited amendments and updates have been introduced over the years, this recent project is the first detailed revision of the tool. The purpose of this note is to provide an overview of the key changes to the diagnostic tool. In revising the diagnostic tool, the Bank pursued two main objectives: (i) update and improve the existing four-part diagnostic tool to allow task teams to assess corporate sector A&A practices in a manner that is consistent and comprehensive; and (ii) develop a set of guidelines to help teams in planning and conducting ROSC A&A assessments using the revised diagnostic tool.
format	Report
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note
title_short	Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note
title_full	Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note
title_fullStr	Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note
title_full_unstemmed	Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note
title_sort	report on the observance of standards and codes, accounting and auditing : revision of the diagnostic tool - summary note
publisher	World Bank, Washington, DC
publishDate	2017
url	http://documents.worldbank.org/curated/en/720681487918342390/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-revision-of-the-diagnostic-tool-summary-note http://hdl.handle.net/10986/26219
_version_	1764461197929742336

Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note

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