Página 5 dos resultados de 574 itens digitais encontrados em 0.003 segundos

Improving Financial Management in Sub-Saharan Africa

Johnson, Sonia R.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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36.86%
This paper describes the status of accounting and auditing in sub-Saharan Africa (SSA), and the importance of having an auditing profession which is seen to maintain the highest standards. The paper assesses existing schemes for reviewing the quality of the work of auditors, describes the results of two pilot tests in Tanzania and Senegal, and recommends that similar schemes be introduced in SSA as a way to maintain standards.

Kenya : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.86%
This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compliance with the international standards and to improve the quality of financial reporting in the country. It highlights strengths and weaknesses of the institutional framework and presents an action plan for institutional capacity building. Kenya has recently made progress in closing the gap between national accounting and auditing practices and international standards, notably by adopting the IASs and ISAs as national requirements. However, its compliance with these requirements is partial, due to enforcement mechanisms that continue to evolve and inadequate resources. In spite of these difficulties, institutional investors in Kenya perceive that the quality of financial reporting has significantly improved over the past 12 months. However...

Republic of Mauritius : Accounting and Auditing

World Bank
Fonte: Washington DC Publicador: Washington DC
Português
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46.81%
This report is part of the Bank and International Monetary Fund joint initiative on Reports on the Observance of Standards and Codes (ROSC). The ROSC- Accounting & Auditing review process involved an assessment of local accounting and auditing standards, and actual practices and analysis of effectiveness of the mechanisms for ensuring compliance with the formal standards. The review used a diagnostic template developed by the Bank to facilitate a self-assessment by a National Steering Committee established by the Minister of Economic Development, Financial Services, and Corporate Affairs. The self-assessment results, complemented by the findings of a due diligence exercise conducted by Bank staff, were used in preparing this report. The policy recommendations of this report specifically focus on strengthening the monitoring and enforcement arrangements through a proposed Financial Reporting Council. This body will develop, and disseminate guidelines on international accounting and auditing standards, monitor compliance with financial reporting requirements...

Republic of Estonia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.8%
This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Estonia. The report uses International Financial Reporting Standards (IFRSs), International Standards on Auditing, and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation.

Jamaica : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.81%
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.

Peru : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.9%
The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & Auditing review included the analysis of a sample of 20 published audited financial statements, and found that financial reporting standards broadly complied with by Peruvian corporations, although a number of cases of departures from IAS, and possibly from ISA, were noted. This points the need to strengthen the enforcement of financial reporting and auditing requirements for entities of public interest. The review also noted that existing arrangements for the licensing of auditors do not provide compulsory minimum academic course content in accounting and auditing, nor do they include professional examination; moreover, continuing education requirements are not effectively followed. This is detrimental to the quality of the accounting and audit practice in the country. The lack of quality control of auditors is also a cause of serious concern. The report offers several policy recommendations aimed at strengthening the regulatory framework governing accounting and auditing...

Financial Sector Assessment Program - Albania : Corporate Sector Financial Reporting

World Bank; International Monetary Fund
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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36.86%
This note is prepared as part of the financial sector assessment program (FSAP). Its main objective is to describe the status and recent developments in corporate financial reporting framework in Albania and highlight key issues relevant to financial sector. The note represents a technical annex to the main FSAP aide-memoire and seeks to provide a high level overview of developments since the 2006 accounting and auditing report on the observance of standards and codes (A and A ROSC), and highlight the areas that are most relevant to the financial sector. Notable progress has been made in developing modern corporate financial reporting framework in Albania since 2006, especially in improving the statutory framework and efforts to align it with the European Union (EU) acquis communautaire. The major consequences are that there is limited financial information on corporate entities available on the market that is reliable for economic decision making or supervision of financial sector entities. The capacity and skills of institutions responsible for accounting and auditing regulation...

Poland

World Bank Group
Fonte: World Bank, Vienna Publicador: World Bank, Vienna
Tipo: Relatório
Português
Relevância na Pesquisa
36.96%
Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (AA) assess accounting and auditing practices in participating countries. They form part of a joint initiative that is implemented by the World Bank and the International Monetary Fund to review the quality of implementation of twelve internationally recognized core standards (the ROSC Program). These standards and their related codes are relevant to economic stability, and private and financial sector development. The program was developed at the end of the 1990s, in the wake of financial crises that affected many countries in several regions of the world. In the case of the ROSC AA for Poland, the international standards used as benchmarks are (i) relevant portions of European Union legislation (also called the acquis communautaire), (ii) International Financial Reporting Standards (IFRS), (iii) clarified International Standards on Auditing (ISA), (iv) the International Federation of Accounts (IFAC) Code of Ethics, and (v) other international good practice in the field of accounting and auditing regulation. This is the third ROSC AA for Poland. The first two were conducted in 2002 and 2005. This report updates the findings of the 2005 report...

Nuevos modelos de informes de las normas internacionales de auditoría; New models of reports of the international auditing standards

García Martínez, Paula
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Trabalho de Conclusão de Curso
Português
Relevância na Pesquisa
46.81%
RESUMEN: Tras la Resolución emitida el pasado 15 de octubre de 2013 por el Instituto de Contabilidad y Auditoría de Cuentas (ICAC) se han aprobado las nuevas normas técnicas de auditoría, que son el resultado de adaptar las Normas Internacionales de Auditoría a la normativa española. Estas nuevas normas tratan de conciliar la información resultante de la actividad de auditoría de cuentas en el territorio español con la del resto de los países que forman la Unión Europea. El fin último de esta nueva normativa es que la información de interés público generada por las empresas pueda ser comprendida no sólo por terceros interesados del propio país del que sea la empresa, sino de cualquier usuario que opere en alguno de los Estados miembros. Por ello, el objeto de éste trabajo, es el analizar cómo ha afectado este cambio en la normativa a los informes de auditoría. Estos nuevos informes de auditoría se emitirán, básicamente, para aquellas empresas que empiecen sus ejercicios económicos a partir del 1 de enero de 2014, y variarán tanto en su contenido, ya que se han agregado y eliminado conceptos para logar una mayor armonización con las normas internacionales, como en su estructura. Adicionalmente, en el anexo...

Nepal : Report on the Observance of Standards and Codes (ROSC), Corporate Governance Country Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Corporate Governance Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.55%
This report assesses Nepal's corporate governance policy framework, enforcement, and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Nepal. Awareness of the importance of corporate governance is growing. The central bank has introduced higher corporate governance standards for banks and other financial companies as part of a wider program of financial sector reform. Accounting and auditing standards are being developed. And a number of draft laws have been prepared that if passed and implemented should deepen and accelerate the reform process. The legal framework contains large and significant gaps. Critical institutions, including the securities board and company registrar, have little resources or authority. Most importantly, political uncertainty and the current security situation have weakened the economy and delayed the passage of draft legislation. Passing the current draft legislation is the critical next step. Overall, reform should seek to enhance key institutions, better protect shareholder rights, enhance transparency, and increase the effectiveness of boards. This will require a combination of legislative change...

Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.75%
This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Kingdom of Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.75%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Pakistan - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.72%
This assessment of public sector accounting and auditing for Pakistan is generally meant to help implement more effective public financial management through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common, strongly-founded, knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Nepal - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.76%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost- effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well- based knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Azerbaijan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.92%
In the area of the country's financial accountability framework, Azerbaijan has already received and continues to receive a considerable amount of analysis, advice, and assistance, particularly in the areas of public financial management from the International Monetary Fund, the World Bank, USAID, and lately, the European Union.. This CFAA summarizes the analysis performed to-date as well as any associated advice and development assistance and also identifies areas hitherto un-addressed and provides a framework to address issues arising. This report comprises a matrix summarizing ongoing financial management initiatives and CFAA recommendations. In respect of private sector enterprise accounting, the CFAA recommends re-establishing the Council of Accountants with responsibility for preparing and determining accounting standards; developing a plan to harmonize the various sources of accounting guidance; relying more on auditor's conclusions to determine compliance with relevant accounting standards; and developing training and capacity building programs. Regarding private sector enterprise auditing...

Romania : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.8%
Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. Romania's legal framework seeks to attain maximum compliance with the EU Fourth and Seventh Directives, and the EU regulation on the use of IAS, as well as to create an environment for gradual implementation of IAS for both the legal entity and the consolidated financial statements by 2005. In practice however, the imposition of complex IAS has been delayed, and currently, compliance is not effectively enforced. Likewise, Romania seeks to attain compliance with the EU Eighth directive and ISA; however, serious practical problems exist due to the current out-dated translation of ISA. This report builds on recent international experience in developed economies, and accession countries, as well as on expected amendments to EU directives, and recommends that the current self-regulation of the audit profession should be reviewed...

Mexico : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.77%
This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight body for the audit profession. The review of accounting and auditing standards and practices in Mexico, which forms the basis of this report, placed specific focus on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country. In that context, specific emphasis was placed on the quality and consistency of academic curricula for public accountants, as well as on existing arrangements for the licensing of auditors.

Financial Accountability in Nepal : A Country Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
46.8%
This document assesses the quality of financial accountability and transparency in Nepal and makes recommendations for improvement. The findings and recommendations were widely discussed with various government agencies, non-government agencies, private sector, oversight agencies, and donor partners. The review concluded that the lack of compliance and poor implementation of the regulations is the single most important problem that affects public sector financial accountability of Nepal. With respect to public funds, the report reviews the government's budgeting, financial planning, cash flow management, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the country for programmatic lending or budgetary support in replacement of individual project lending. With respect to the private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the Chartered Accountants of Nepal, the demand for...

Uganda : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.65%
This Country Financial Accountability Assessment provides a well-informed and objective assessment, a diagnosis of problems, advice on their resolution, and an indication of the level of financial accountability risk in Uganda.. The report is structured as follows. Although, Uganda has a relatively well established legal and institutional framework for public sector financial management and accountability that is underpinned by the Constitution 1995, the Public Finance Act 1964 and the Treasury Accounting Instructions (Part I 1991 and Part II 1968). Section 1 of the report suggests that the present framework requires updating and strengthening and recommendations have been included to address the identified deficiencies. Section 2 of the Report contains proposals for further enhancing the budget and expenditure control system. Many of the incidences reported by the Auditor General point towards fraud, embezzlement and a waste in the use of public resources that exemplify the risks in budget execution. It also appears that insufficient attention is paid by Accounting Officers to their fiduciary responsibilities...

Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

Mennicken, Andrea
Fonte: Elsevier Ltd Publicador: Elsevier Ltd
Tipo: Article; PeerReviewed Formato: application/pdf
Publicado em //2008 Português
Relevância na Pesquisa
46.45%
This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards.