Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions
The objectives of module C are twofold: (i) to corroborate the findings from the assessments of Accounting and Auditing (A&A) standards (module A) and the institutional framework for corporate financial reporting (module B) with reference to fi...
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| Format: | Report |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2017
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/261081487931855375/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-C-observed-reporting-practices-and-perceptions http://hdl.handle.net/10986/26220 |
| Summary: | The objectives of module C are twofold:
(i) to corroborate the findings from the assessments of
Accounting and Auditing (A&A) standards (module A) and
the institutional framework for corporate financial
reporting (module B) with reference to financial statements
issued and reports from the regulators in the jurisdiction;
and (ii) to gather perceptions on the demand for and quality
of financial information from users of financial statements.
The module is divided into three sections, which correspond
to the three approaches for assessing actual practices:
financial statements review; review of regulatory findings;
and perceptions survey. |
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