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The Kyrgyz Republic : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.37%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in the Kyrgyz Republic. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. The main finding of this report is that enhancements in accounting and auditing legislation have often not been carried through to improvements in practice. Greater efforts need to be made to apply and enforce legal requirements properly. Compounding this challenge is the lack of compliance with existing public disclosure requirements and there is a need for greater public availability of financial information. Otherwise, even if accounting and auditing improves, users will not be able to access and make use of this information, reducing the overall benefits to society and the potential for private-sector-led economic growth. The Kyrgyz economy has achieved moderate growth (5.4 percent in 2004...

Republic of Rwanda : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.4%
This report is an assessment of the corporate sector accounting, financial reporting, and auditing practices within Rwanda. This Report on the Observance of Standards and Codes (ROSC) is benchmarked to International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and draws on international experience and good practices to assess the strengths and weaknesses of the institutional underpinnings of corporate financial reporting and make policy recommendations. This assessment is mainly aimed at preparing a road map for institutional capacity building including development of the accountancy profession for bolstering the corporate sector accounting, financial reporting, and auditing in Rwanda. Rwanda is making considerable effort to align its accounting and auditing practices with internationally accepted standards and codes. Along with its growing economy, Rwanda must take effective steps for strengthening all the pillars of the infrastructure of accounting and auditing in line with the international good practices. The ROSC review findings reveal that there are varying compliance gaps in both accounting and auditing practices in Rwanda. These gaps stem from lack of clearer understanding among practicing accountants and auditors about the requirements of internationally accepted standards...

Mongolia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Relevância na Pesquisa
37.4%
This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to evaluate institutional capacity and make policy recommendations. Since 1993, the World Bank and other development partners of Mongolia have provided financial and technical support to help Mongolia develop a legal framework, facilitate accounting education and adoption of IFRS and ISA by enterprises, constitute a new professional body, establish the examination of certified public accountants, and strengthen accounting and auditing in both public and private sectors. As a result, Mongolia has made significant changes from the old accounting for planned economic system to a new market-oriented accounting system that follows international good practices. All key economic sectors in Mongolia rely on high-quality financial information...

Croatia - Report on the Observance of Standards and Codes : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Relevância na Pesquisa
37.34%
This report provides an updated assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Croatia. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire). Croatia has made considerable progress in developing its regulatory framework for corporate sector financial reporting and auditing since the publication of the first Accounting and Auditing (A&A) report on the observance of standards and codes (ROSC) in 2002. The alignment of the revised regulatory framework with the acquis communautaire has been significantly improved and lays the basis for reinforcing the institutional capacity for financial reporting and auditing. However, not all requirements of the relevant acquis have been introduced and further work is needed to achieve full compliance. The Croatian institutional framework has undergone several important changes. However...

Republic of Botswana : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.4%
This accounting and auditing report, part of the Observance of Standards and Codes (ROSC) for the Republic of Botswana, provides an assessment of accounting and auditing practices within the corporate sector in Botswana with reference to the International Financial Reporting Standards issued by the International Accounting Standards Board, and International Standards on Auditing issued by the International Federation of Accountants. Botswana has made considerable efforts in aligning its accounting and auditing practices with internationally accepted standards and codes. Corporate accounting and disclosure practices have considerably improved over the last 5 years. Monitoring and enforcement of financial reporting requirements in the banking sector have contributed to improved transparency of the financial sector. Even with progress, there is room for further improvements. The report highlights areas that need attention for strengthening the infrastructure of accounting and auditing practices in Botswana. The report concludes with recommendations to integrate with regional and sub-regional initiatives, wherever applicable, to share resources in order to strengthen accounting and auditing practices in Botswana.

Accounting and Auditing : Romania

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.34%
This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and best practices. This assessment updates the findings of the previous accounting and auditing ROSC conducted in Romania in 2002 and published in 2003. It is important to note that there has been significant growth in the credit environment including significant increases in the granting of foreign currency denominated credit. The proportion of loans denominated in foreign currency has risen recently to 50 per cent of all loans granted. Provisions to convert outstanding loan amounts into local currency under certain thresholds often exist in foreign currency denominated loan contracts. These provisions aim to address the potential credit risk arising from the foreign exchange risk borne by the borrowers. While the National Bank of Romania is monitoring the situation closely and requiring higher bank reserves for loans denominated in foreign currency (to curb the growth of such loans)...

Ethiopia : Accounting and Auditing

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
37.42%
This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some notable efforts in Ethiopia aimed at improving the quality of financial information. One is aimed at establishing accounting and auditing standards for the private sector under the auspices of the Office of the Federal Auditor General (OFAG). Another is aimed at improving the capacity for public finance management under the auspices of the Ethiopian Civil Service College (ECSC). Work is also ongoing on revision of the Ethiopian Commercial Code under the auspices of the Ministry of Justice. The aim of this ROSC has been to complement the existing efforts by producing a holistic evaluation of all necessary pillars for a strong financial reporting infrastructure. While this report focuses mainly on corporate sector accounting and auditing...

Indonesia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.4%
This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirements and actual practices. The reference points of international standards used in this report are International Financial Reporting Standards (IFRS) International Standards on Auditing (ISA) and international experience and good practice in the field of accounting and auditing regulation. The methodology used to conduct the analytical work for preparing this report includes application of the ROSC Accounting and Auditing diagnostic review. Developed by the World Bank, the diagnostic template was complemented by a comprehensive due diligence exercise. The World Bank ROSC team met with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also...

Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.34%
This Policy Note focuses on how the Government of Bangladesh can respond in the context of growing demand for better financial management performance, by strengthening the accounting and auditing functions of the government through a distinct cadre. The note also proposes the broader role of the accounting and auditing function in view of contemporary reform in the areas of public financial management and necessary institutional framework that needs to be in place before separation takes place. In addition to these, the note also provides the Government with updated information on the current state of the accounting function vis-a-vis the accounting and auditing cadre and the essential pre-requisites that would need to be addressed before full separation of the cadre is initiated. It sets out policy decisions that need to be taken on a priority basis to accelerate the separation process.

Kingdom of Morocco : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.34%
This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have improved greatly. However, further progress is impeded by weaknesses in the accounting standard-setting process and, more so, by implementation issues. The Bank Al-Maghrib, Insurance and Social Welfare Directorate (Direction des Assurances et de la Prévoyance Sociales), and Securities Commission (Conseil Déontologique des Valeurs Mobilières) are responsible for monitoring the quality of financial information and the enforcement of accounting standards for credit institutions, insurance companies, and listed companies, respectively. While the Bank Al-Maghrib has established an institutional framework for bank monitoring that is more advanced than that of other sectors...

Poland : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.37%
This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of the Accounting Act, dated November 9, 2000, and the financial reporting and disclosure requirements set by the Securities and Exchange Commission for publicly traded companies. Further steps are needed for full adoption of the requirements set by the International Accounting Standards Board. A review of 30 sets of financial statements of select listed companies shows that there are divergences between various established accounting regulations and actual accounting practices. There are no Polish Auditing Standards for one-third of the areas covered by International Standards on Auditing. Also, most of the existing Polish Auditing Standards need updating inline with these international standards. Practicing auditors generally comply with the strict wording of written Polish Auditing Standards...

Ukraine : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.43%
This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist between Ukrainian and International Accounting Standards (IAS), whereby compliance with Ukrainian accounting standards do not result in the same level of transparency, and comparability in financial statements that IAS mandates. These gaps include accounting standards applicable to commercial, and industrial enterprises (especially disclosure requirements), insurance companies, and, to a lesser extent, credit institutions. In addition, several instances of non-compliance in the application of Ukrainian Accounting Standards were noted. These were compounded by sometimes ineffectual mechanisms for enforcing compliance. Compliance gaps were noted in all sectors...

Ghana : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
37.37%
This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regulations governing financial reporting. Although Ghana Accounting and Auditing Standards have been based on International Accounting Standards and International Standards on Auditing, respectively, they are outdated and gaps exist in comparison with the international equivalents. Furthermore, national ethical requirements for auditors are not in line with international requirements. Full compliance with Ghana National Accounting Standards is not readily achieved; some listed companies inappropriately claim compliance with International Accounting Standards. There is inadequate adherence to auditing standards and professional ethics. Apart from the banking sector practice...

Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program

Hegarty, John; Gielen, Frédéric; Hirata Baros, Ana Cristina
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
37.37%
This paper addresses challenges to the successful implementation of international accounting and auditing standards which have been observed by the World Bank when carrying out the Report on the Observance of Standards and Codes (ROSC) accounting and auditing assessments. It describes the ROSC program, outlines the methodological approach followed, identifies problems common across several jurisdictions, and makes suggestions for initiatives that could enhance the implementation of international standards. The ROSC results show that governments have primarily concentrated on adopting legislation mandating or allowing the use of international standards, and the private sector has sought to increase the competence of individuals and firms to apply international standards. This paper provides an overview of the main program of Bank diagnostic work in the field of private sector financial reporting: (ROSC) It summarizes some of the main findings of the 38 assessments that have been carried out to date, with specific reference to the challenges to the successful implementation of international accounting and auditing standards. Attention is drawn to the need for international consensus on a comprehensive framework of principles for the regulation of accounting and auditing that also addresses issues of implementation...

Sierra Leone : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
37.37%
This report provides an assessment of accounting and auditing practices in Sierra Leone with reference to the International Financial Reporting Standards (IFRS) requirements issued by the International Accounting Standards Board, and International Standards on Auditing (ISA) issued by the International Federation of Accountants. This assessment is positioned within the broader context of the country's institutional framework and capacity needed to ensure the quality of corporate financial reporting. Efforts are necessary for strengthening the capacity of the regulators and ensuring compliance with applicable standards and codes. The accounting and auditing practices in Sierra Leone need to develop in line with a growing economy, as well as with international best practice. With the exception of banks and similar financial institutions, there is no legal mandate for other corporate entities to follow IFRS in preparation of financial statements and ISA in conducting audits. There are varying compliance gaps in both accounting and auditing practices. These gaps are likely to stem from lack of clearer understanding of professional accountants, inadequate technical capacities of the regulators, absence of implementation guidance, lack of independent oversight of the auditing profession...

Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
37.43%
This report provides an assessment of the corporate sector accounting, financial reporting, and auditing practices in Suriname, with the aim of assisting the Government of Suriname's efforts to strengthen private sector accounting and auditing practices and enhance financial transparency in the corporate sector, so as to support the Government's objective of private sector-led growth and deepened integration with the international economy. This ROSC A&A aims to support the government's objectives of improving the investment climate and fostering private sector growth, in particular through: (a) designing a solid legal and regulatory framework governing the accounting and audit profession in Suriname, (b) improving the technical skills of accounting and audit practitioners, and (c) enhancing the institutional capacity of the country's accounting professional body and educational institutions. The ROSC A&A focuses on the institutional framework regulating accounting and auditing practices, and the comparability of national accounting and auditing practices with international standards and best practice...

South Africa : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
37.37%
This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South African accountancy professionals play an important role in international standard-setting bodies. However, the existing mechanisms for enforcing compliance with accounting and auditing standards seem to be weak. Opportunities exist for undetected accounting manipulation, financial statements misrepresentation and departures from established accounting and auditing requirements. Ten years of discussions on the revision of the legislative framework for accounting and auditing, have contributed to uncertainties in the profession. Immediate steps are needed for enactment of the Financial Reporting Bill, amendments to the Companies Act...

Cambodia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
37.45%
This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia's institutional framework and capacity needed to ensure the quality of corporate financial reporting Cambodia is putting in place an institutional framework with regard to accounting, auditing, and financial reporting practices. However, institutional weaknesses in regulation, compliance, and enforcement of standards and rules still exist. The accounting and auditing statutory framework suffers from inconsistencies among different laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they appear outmoded and have gaps in comparison with the international equivalents. There are varying compliance gaps in both accounting and auditing practices. These gaps could primarily stem from lack of clearer understanding by professional accountants...

Percepção de auditores e auditados sobre as práticas de auditoria interna em uma empresa do setor energético; Auditor and auditee perceptions of internal auditing practices in a company in the energy sector

Lélis, Débora Lage Martins; Pinheiro, Laura Edith Taboada
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 01/12/2012 POR; ENG
Relevância na Pesquisa
37.45%
A atividade de auditoria interna tem passado por significativa expansão e valorização nos últimos anos. O objetivo do estudo foi avaliar a percepção de auditores internos e auditados em relação às práticas de auditoria interna de uma empresa brasileira do setor energético. A pesquisa, um estudo de caso com a utilização de fontes primárias, analisou diferentes aspectos da atividade de auditoria interna, incluindo a capacitação dos auditores e características associadas a um bom trabalho de auditoria. Auditores internos e auditados apontaram a preparação do auditor, a qualidade das recomendações de auditoria e a orientação para o risco como os fatores de maior influência sobre a qualidade do serviço de auditoria interna, corroborando o disposto na literatura. Também apresentaram percepção positiva sobre a contribuição da auditoria interna para a melhoria do desempenho dos processos, a melhoria da estrutura de controles internos e a melhoria da gestão de riscos da empresa, indicadores relevantes na avaliação da qualidade do serviço de auditoria interna. A pesquisa revelou uma considerável divergência perceptiva entre auditores e auditados no que tange à avaliação do comportamento dos auditados, que possuem uma percepção mais positiva sobre esse aspecto em comparação com os auditores. A percepção do uso de boas práticas de auditoria interna por auditores e auditados está...

A Contribuição do Rodízio de Auditoria para a Independência e Qualidade dos Serviços Prestados: um Estudo Exploratório Baseado na Percepção de Gestores de Companhias Abertas Brasileiras; The Importance of Alternate Auditing for more Independent and Higher Qualified Auditing Services: an Exploratory Essay Based on the Perception of Brazilian Corporations Managers

Formigoni, Henrique; Antunes, Maria Thereza Pompa; Leite, Rafael Soares; Paulo, Edílson
Fonte: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis Publicador: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares; ; Formato: application/pdf
Publicado em 14/05/2009 POR
Relevância na Pesquisa
37.37%
   As auditorias nas empresas de capital aberto visam, primordialmente, resguardar os interesses dos investidores por meio da qualidade e confiabilidade das demonstrações contábeis divulgadas contribuindo, também, para o aumento da transparência das ações empresariais. Este estudo busca identificar a contribuição do rodízio de auditoria para a independência e a qualidade dos serviços prestados pelas auditorias externas, de acordo com a percepção dos gestores de grandes companhias abertas brasileiras. O estudo de natureza exploratória, com metodologia qualitativa, está baseado na percepção de 26 gestores das 100 maiores empresas de brasileiras de capital aberto, segundo seu valor de mercado. A análise dos resultados permitiu verificar que a implementação do rodízio de firmas de auditoria, segundo a percepção dos gestores da amostra estudada, não tem contribuído nem para a independência, nem para a qualidade dos serviços prestados pelas firmas de auditoria, sendo que apenas o rodízio de auditores de uma mesma firma é considerado suficiente para manter a independência do auditor. Os resultados sugerem, portanto, que a introdução dessa prática não trouxe soluções satisfatórias para os conflitos de interesses que possam vir a surgir do relacionamento entre cliente e contratante. Considerando-se que este estudo abordou apenas um dos fatores que repercutem na relação entre clientes e auditores...