Mexico : Accounting and Auditing

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING POLICIES;    ACCOUNTING PRINCIPLES;    ACCOUNTING STANDARDS;   

RP-ID  :  35164

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report offers several policyrecommendations aimed at improving the accounting andauditing regulatory framework. An important aspect is thestrengthening of enforcement mechanisms for ensuringcompliance with accounting and auditing requirements andauditors' professional code of ethics; in this context,a recommendation has been made for the establishment of anindependent oversight body for the audit profession. Thereview of accounting and auditing standards and practices inMexico, which forms the basis of this report, placedspecific focus on the strengths and weaknesses of theinstitutional framework that supports the corporatefinancial reporting system in the country. In that context,specific emphasis was placed on the quality and consistencyof academic curricula for public accountants, as well as onexisting arrangements for the licensing of auditors.