Jamaica : Accounting and Auditing
This report assesses both the mandatory requirements and the actual practices of the accounting and auditing professions in Jamaica, using the International Accounting Standards (IAS) and the International Standards of Auditing (ISA) as benchmarks....
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| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2003/06/6576263/jamaica-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14547 |
| Summary: | This report assesses both the mandatory
requirements and the actual practices of the accounting and
auditing professions in Jamaica, using the International
Accounting Standards (IAS) and the International Standards
of Auditing (ISA) as benchmarks. The assessment was
conducted using a diagnostic tool developed by the World
Bank under a joint initiative of World Bank and
International Monetary Fund on the Reports on the Observance
of Standards and Codes (ROSC). The Institute of Chartered
Accountants of Jamaica (ICAJ) initially carried out a
self-assessment with the assistance of an international
consultant, to prepare the ground for obtaining financial
assistance under the Multilateral Investment Fund program of
the Inter-American Development Bank. |
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