Report on the Observance of Standards and Codes, Accounting and Auditing : Revision of the Diagnostic Tool - Summary Note

World Bank

World Bank, Washington, DC

关键词: accounting;    international accounting standards;    auditing;    diagnostic;    international financial reporting standards;   

RP-ID  :  113010

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The Reports on the Observance ofStandards and Codes (ROSC) Accounting and Auditing (A&A)program is a part of the joint World Bank-InternationalMonetary Fund (IMF) initiative on assisting member countriesto strengthen their financial system by improving theircapacity to comply with important internationally recognizedstandards and codes. The ROSC A&A diagnostic tool wasfirst developed in 2001. Whilst a number of relativelylimited amendments and updates have been introduced over theyears, this recent project is the first detailed revision ofthe tool. The purpose of this note is to provide an overviewof the key changes to the diagnostic tool. In revising thediagnostic tool, the Bank pursued two main objectives: (i)update and improve the existing four-part diagnostic tool toallow task teams to assess corporate sector A&Apractices in a manner that is consistent and comprehensive;and (ii) develop a set of guidelines to help teams inplanning and conducting ROSC A&A assessments using therevised diagnostic tool.