Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Accounting and Auditing Assessment | World Bank E-Library ArchivePublisher: Washington, D.C : The World Bank, 2017Description: 1 Online-RessourceDOI: DOI: 10.1596/26233Online resources: 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 processPPN: PPN: 1724888862Package identifier: Produktsigel: ZDB-1-WBANo physical items for this record