Strengthening Oversight : Improving the Quality of Statutory Audits in the Philippines

Strengthening Oversight : Improving the Quality of Statutory Audits in the Philippines

Since 2003, the Philippines have been striving to implement reforms aimed at improving audit quality. Oversight of the audit profession is a key control over the financial reporting architecture of a country’s private sector. A Quality Assurance...

Full description

Bibliographic Details
Main Author:	World Bank Group
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	INTERNATIONAL ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES GOOD PRACTICE DISCUSSION FINANCIAL SERVICES COPYRIGHT CLEARANCE WORKFORCE AWARENESS ACCOUNTING FINANCIAL MANAGEMENT FINANCIAL MARKET DEVELOPMENT SECURITIES REGULATORS SALES INTEREST QUALITY CONTROL MEASURES AUDITING PRINCIPLES EXCHANGE INFORMATION COPYRIGHT CLEARANCE CENTER FISCAL POLICY REGULATOR FINANCIAL STATEMENTS BRANCH OFFICES INFORMATION SHARING CAPACITY BUILDING FINANCIAL STATEMENT CONTENT TAX LEADING QUALITY REPORTING AUDITS REGULATORY AUTHORITIES CENTRAL BANK COLLABORATION JURISDICTIONS COMMUNICATIONS DATA TECHNICAL ASSISTANCE EXCHANGE COMMISSION MARKET DEVELOPMENT PARTNERSHIPS AUDITORS’ REPORTS PUBLIC ACCOUNTANTS PRODUCTIVITY EXPERTS IDEAS CRITERIA FINANCIAL INSTITUTIONS DEBT DOCUMENTS FINANCIAL REPORTING COMPETENCIES CORPORATE GOVERNANCE FRAMEWORK CAPITAL ASSETS PRIVATE SECTOR DEVELOPMENT PROCESS CONFLICTS OF INTERESTS PRACTICE ACCOUNT LEGAL FRAMEWORK EFFICIENCY RESOURCES INVESTORS BUDGET APPROPRIATIONS REGULATORY AGENCIES AUDITED FINANCIAL STATEMENTS COMPETENCY JURISDICTION ACCOUNTANTS AUDITORS DISCUSSIONS TRANSPARENCY SMALL ENTERPRISES MARKET CAPITALIZATION BEST PRACTICES PARTICIPATION BOUNDARIES QUALITY AUDITS CONFLICTS OF INTEREST PROCESSES ACCOUNTANCY DECISION-MAKING COST JOB CREATION AUDIT ENGAGEMENTS AUDIT REPORTS FINANCIAL REPORTING STANDARDS FOREIGN EXCHANGE CONFIDENTIALITY DYNAMIC ECONOMIES QUALITY CONTROL SECURITIES ADMINISTRATION GOVERNANCE ENFORCEMENT INSURANCE INTERNATIONAL BEST PRACTICES COMMUNITY OF PRACTICE INTERESTS MUTUAL RECOGNITION INVESTOR SECURITIES REGULATION ACCOUNTING STANDARDS FINANCIAL MARKET BUSINESS INVESTMENT FINANCIAL INTERMEDIARIES SHARE INVESTOR PROTECTION INTERNAL AUDIT INVESTMENT CLIMATE SECURITIES REGULATOR FINANCIAL MARKETS MARKET DEMAND COOPERATIVES REGULATORS PRACTITIONERS COMMUNICATION QUALITY ASSURANCE SHAREHOLDER AUDIT AUDITING STANDARDS EXCHANGE RATE PUBLIC ACCOUNTABILITY PRIVATE SECTOR GROWTH DECISION-MAKING AUTHORITY AUDITING PROFESSION FINANCIAL SECTOR CERTIFIED PUBLIC ACCOUNTANTS IMPLEMENTATION AUDITING INTERNATIONAL BEST PRACTICE CORPORATE GOVERNANCE
Online Access:	http://documents.worldbank.org/curated/en/2016/05/26408211/philippines-strengthening-oversight-improving-quality-statutory-audits-philippines http://hdl.handle.net/10986/24723

Similar Items

The Philippines : Accounting and Auditing
by: World Bank
Published: (2013)

Financial Sector Assessment Program - Albania : Corporate Sector Financial Reporting
by: World Bank, et al.
Published: (2014)

South Africa : Report on the Observance of Standards and Codes--Accounting and Auditing
by: World Bank
Published: (2014)

Improving Financial Management in Sub-Saharan Africa
by: Johnson, Sonia R.
Published: (2012)

South Africa Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank
Published: (2016)

Smaller Audits : Challenges and Insights
by: Shukarova-Savovska, Kalina, et al.
Published: (2016)

Lithuania : Accounting and Auditing
by: World Bank
Published: (2013)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies
by: World Bank
Published: (2017)

Bangladesh : Accounting and Auditing
by: World Bank
Published: (2013)

India : Note on Financial Accountability Systems of Selected State Level Power Sector Entities
by: World Bank
Published: (2014)

Republic of Indonesia : Accounting and Auditing
by: World Bank
Published: (2012)

Public Financial Accountability in Pakistan : The Impact of PIFRA on Capacity
by: Ceesay, Ismaila B.
Published: (2012)

Accounting and Auditing Practices and Development Effectiveness
by: Msadek, Samia
Published: (2012)

Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank Group
Published: (2016)

Strengthening Financial Reporting Regimes and the Accountancy Profession and Practices in Selected Caribbean Countries
by: World Bank Group
Published: (2015)

Republic of Rwanda : Accounting and Auditing
by: World Bank
Published: (2012)

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards
by: World Bank
Published: (2012)

Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank Group
Published: (2021)

Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards
by: World Bank
Published: (2012)

Accounting : The Zambia Centre for Accountancy Studies
by: World Bank
Published: (2012)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
by: World Bank
Published: (2017)

Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards
by: World Bank
Published: (2012)

Republic of Ghana Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank
Published: (2016)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis
by: World Bank
Published: (2017)

Bangladesh Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank
Published: (2016)

Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
by: World Bank
Published: (2013)

Sri Lanka Report on the Observance of Standards and Codes : Accounting and Auditing Update
by: World Bank Group
Published: (2015)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.7 Audit Regulation, Quality Assurance, and Public Oversight
by: World Bank
Published: (2017)

Republic of Estonia : Accounting and Auditing
by: World Bank
Published: (2013)

Swaziland Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank
Published: (2016)

Accounting and Auditing : Armenia
by: World Bank
Published: (2017)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Profession
by: World Bank
Published: (2017)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking
by: World Bank
Published: (2017)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance
by: World Bank
Published: (2017)

Sierra Leone : Accounting and Auditing
by: World Bank
Published: (2012)

Republic of Uganda Report on the Observance of Standards and Codes : Accounting and Auditing
by: World Bank
Published: (2015)

Mexico : Accounting and Auditing
by: World Bank
Published: (2013)

Nigeria - State of Lagos : State Financial Accountability Assessment
by: World Bank
Published: (2013)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
by: World Bank
Published: (2017)

Corporate Financial Reporting in Austria : An Overview
by: Lindner, Bernhard
Published: (2016)

Cannot write session to /tmp/vufind_sessions/sess_igq7697n8ci2a3updcsuisjt7l