Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicab...

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Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	accounting auditing international accounting standards international financial reporting standards standard-setting corporate governance financial statements
Online Access:	http://documents.worldbank.org/curated/en/248291487931180495/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-9-auditing-standard-setting http://hdl.handle.net/10986/26233

id	okr-10986-26233
recordtype	oai_dc
spelling	okr-10986-262332021-05-25T08:58:09Z Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting World Bank accounting auditing international accounting standards international financial reporting standards standard-setting corporate governance financial statements The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of ISA; standard-setting process for national auditing standards; and other aspects of the standard-setting process. 2017-03-08T15:56:25Z 2017-03-08T15:56:25Z 2017-01 Report http://documents.worldbank.org/curated/en/248291487931180495/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-9-auditing-standard-setting http://hdl.handle.net/10986/26233 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 auditing international accounting standards international financial reporting standards standard-setting corporate governance financial statements
spellingShingle	accounting auditing international accounting standards international financial reporting standards standard-setting corporate governance financial statements World Bank Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
description	The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of ISA; standard-setting process for national auditing standards; and other aspects of the standard-setting process.
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 B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
title_short	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
title_full	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
title_fullStr	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
title_full_unstemmed	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
title_sort	report on the observance of standards and codes, accounting and auditing : module b - institutional framework for corporate financial reporting, b.9 auditing standard-setting
publisher	World Bank, Washington, DC
publishDate	2017
url	http://documents.worldbank.org/curated/en/248291487931180495/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-9-auditing-standard-setting http://hdl.handle.net/10986/26233
_version_	1764461231148630016

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

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