Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing

Report on the Observance of Standards and Codes Accounting and Auditing (ROSC A&A) assess financial reporting and auditing practices in participating countries. These reports form part of a joint initiative implemented by the World Bank and the...

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Main Author: World Bank Group
Format: Report
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
Online Access:http://documents.worldbank.org/curated/en/700401505457744351/Pakistan-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing
http://hdl.handle.net/10986/28393
id okr-10986-28393
recordtype oai_dc
spelling okr-10986-283932021-05-25T09:53:27Z Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing World Bank Group ACCOUNTING STANDARDS AUDITING STANDARDS CORPORATE FINANCIAL REPORTING REPORTING PRACTICES CORPORATE GOVERNANCE TRANSPARENCY Report on the Observance of Standards and Codes Accounting and Auditing (ROSC A&A) assess financial reporting and auditing practices in participating countries. These reports form part of a joint initiative implemented by the World Bank and the International Monetary Fund to review the quality of implementation of internationally recognized standards and principles in 12 key areas (the ROSC program) with a view to promoting financial and economic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Pakistan and sets forth areas of consideration for improving the institutional environment for accounting and auditing. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, including International Financial Reporting Standards and International Standards on Auditing. As an update to an earlier assessment that was published in 2005, this report was undertaken following a formal request from the Government of Pakistan. 2017-09-25T18:18:40Z 2017-09-25T18:18:40Z 2017 Report http://documents.worldbank.org/curated/en/700401505457744351/Pakistan-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/28393 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 South Asia Pakistan
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 STANDARDS
AUDITING STANDARDS
CORPORATE FINANCIAL REPORTING
REPORTING PRACTICES
CORPORATE GOVERNANCE
TRANSPARENCY
spellingShingle ACCOUNTING STANDARDS
AUDITING STANDARDS
CORPORATE FINANCIAL REPORTING
REPORTING PRACTICES
CORPORATE GOVERNANCE
TRANSPARENCY
World Bank Group
Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing
geographic_facet South Asia
Pakistan
description Report on the Observance of Standards and Codes Accounting and Auditing (ROSC A&A) assess financial reporting and auditing practices in participating countries. These reports form part of a joint initiative implemented by the World Bank and the International Monetary Fund to review the quality of implementation of internationally recognized standards and principles in 12 key areas (the ROSC program) with a view to promoting financial and economic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Pakistan and sets forth areas of consideration for improving the institutional environment for accounting and auditing. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, including International Financial Reporting Standards and International Standards on Auditing. As an update to an earlier assessment that was published in 2005, this report was undertaken following a formal request from the Government of Pakistan.
format Report
author World Bank Group
author_facet World Bank Group
author_sort World Bank Group
title Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing
title_short Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing
title_full Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing
title_fullStr Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing
title_full_unstemmed Pakistan Report on the Observance of Standards and Codes : Accounting and Auditing
title_sort pakistan report on the observance of standards and codes : accounting and auditing
publisher World Bank, Washington, DC
publishDate 2017
url http://documents.worldbank.org/curated/en/700401505457744351/Pakistan-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing
http://hdl.handle.net/10986/28393
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