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

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

The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Ac...

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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
quality assurance
financial regulation
public oversight
sanctions
Online Access:http://documents.worldbank.org/curated/en/479801487930126721/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
http://hdl.handle.net/10986/26228

Internet

http://documents.worldbank.org/curated/en/479801487930126721/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
http://hdl.handle.net/10986/26228

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