Bangladesh Report on the Observance of Standards and Codes : Accounting and Auditing

World Bank

World Bank, Dhaka, Bangladesh

关键词: INTERNATIONAL ACCOUNTING STANDARDS;    EXTERNAL AUDITORS;    GOOD PRACTICE;    EMPLOYMENT;    CAPITAL MARKETS;   

RP-ID  :  96307

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 Report on the Observance ofStandards and Codes - Accounting and Auditing (ROSC A&A)program is part of a 12-module joint World Bank-IMFinitiative to assist member countries to strengthen theirfinancial systems by improving their capacity to comply withinternationally recognized standards and codes. The ROSCA&A program focuses on the institutional frameworkunderpinning national accounting and auditing practices, anddegree of conformity with international standards and goodpractices. This 2014 update to the Report on the Observanceof Standards and Codes – Accounting and Auditing (ROSCA&A) assesses the degree to which the policyrecommendations of the 2003 ROSC A&A review have beenimplemented, identifies issues that have emerged since thelast review, and proposes a number of policy recommendationsaimed at further improving the quality of corporatefinancial reporting and auditing which contributes toimproving country’s business climate, investors’ confidenceand economic growth potential of Bangladesh. The policyrecommendations should form the basis for a prioritized,stakeholder-driven Country Action Plan (CAP), aimed toassist in further enhancing financial reporting processes inaccordance with international standards and good practices,taking into account Bangladesh’s country specific circumstances.