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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| Format: | Report |
| Language: | English en_US |
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World Bank, Washington, DC
2017
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| 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 |
| Summary: | 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. |
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