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

World Bank Group

World Bank, Washington, DC

关键词: FINANCIAL REPORTING;    AUDITING;    INTERNATIONAL FINANCIAL REPORTING STANDARDS;    ACCOUNTABILITY;    ACCOUNTING STANDARDS;   

RP-ID  :  139419

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Reports on the Observance of Standardsand Codes Accounting and Auditing (‘ROSC A&A’)assessfinancial reporting and auditing standards,institutions and practices in participating countries.Thesereports form part of a joint initiative implemented by theWorld Bank and the InternationalMonetary Fund to review thequality of implementation of internationally recognizedstandardsand principles in 12 key areas (‘the ROSC program’)with a view to promoting financial andeconomic stability.This report provides an assessment of financial reportingand auditing requirements and practices within the corporatesector in Indonesia and sets forth areas for considerationfor improving the institutional environment for A&A. TheROSC A&A used international benchmarks of good practicegoverning financial reporting and auditing in theassessment, includingInternational Financial ReportingStandards (IFRS) and International Standards on Auditing(ISA).This report updates an earlier assessment which waspublished in 2011 and was undertakenfollowing a formalrequest from the Government of Indonesia.