Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the nat...
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| 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/733771487922565270/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-A-A-A-standards-A-2-auditing-standards-analysis http://hdl.handle.net/10986/26222 |
| Summary: | To a great extent, the quality of
financial reporting depends on the quality of the Accounting
and Auditing standards on which the reporting and auditing
requirements are based. The objective of the auditing
standards analysis is to compare the national standards used
to conduct audits of historical information with
International Standards on Auditing (ISA) with a view to
capturing significant differences (where applicable) in
order to provide counterparts with concrete suggestions for
improving national standards and aligning them to the extent
possible with international standards. |
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