Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

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 nat...

Full description

Bibliographic Details
Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	international accounting standards accounting auditing international financial reporting standards financial statements
Online Access:	http://documents.worldbank.org/curated/en/733771487922565270/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-A-A-A-standards-A-2-auditing-standards-analysis http://hdl.handle.net/10986/26222

id	okr-10986-26222
recordtype	oai_dc
spelling	okr-10986-262222021-05-25T08:58:04Z Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis World Bank international accounting standards accounting auditing international financial reporting standards financial statements 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 historical information with International Standards on Auditing (ISA) with a view to capturing significant differences (where applicable) in order to provide counterparts with concrete suggestions for improving national standards and aligning them to the extent possible with international standards. 2017-03-07T22:18:58Z 2017-03-07T22:18:58Z 2017 Report http://documents.worldbank.org/curated/en/733771487922565270/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-A-A-A-standards-A-2-auditing-standards-analysis http://hdl.handle.net/10986/26222 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	international accounting standards accounting auditing international financial reporting standards financial statements
spellingShingle	international accounting standards accounting auditing international financial reporting standards financial statements World Bank Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
description	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 historical information with International Standards on Auditing (ISA) with a view to capturing significant differences (where applicable) in order to provide counterparts with concrete suggestions for improving national standards and aligning them to the extent possible with international standards.
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 : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
title_short	Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
title_full	Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
title_fullStr	Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
title_full_unstemmed	Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
title_sort	report on the observance of standards and codes, accounting and auditing : module a - accounting and auditing standards, a.2 auditing standards analysis
publisher	World Bank, Washington, DC
publishDate	2017
url	http://documents.worldbank.org/curated/en/733771487922565270/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-A-A-A-standards-A-2-auditing-standards-analysis http://hdl.handle.net/10986/26222
_version_	1764461204925841408

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

Similar Items