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Key Accounting and Auditing Reforms
- 作者：
- World Bank Group
- 关键词：
- ACCOUNTING; AUDITING; SMALL AND MEDIUM ENTERPRISES; SMEs; ACCOUNTING TRAINING; FINANCIAL REPORTING; INTERNATIONAL FINANCIAL REPORTING STANDARDS; Report; Rapport; Informe;
- 年份：
- 2017
- 出版地：
- Washington,USA
- 语种：
- English
- 摘要：
- The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of Finance when discussing and further analyzing some possible implications of various reform actions that the government and key stakeholders may choose to conduct, as well as provide possible application examples when possible. The government has remained committed to continue its reform efforts in corporate financial reporting frameworks and actual practices and implement the recommendations of the ROSC A and A update. This paper is divided into four thematic areas including: (i) Definition and special Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial reporting and auditing requirements for Micro and Small and Medium Sized Enterprises (SMEs); (iii) public oversight of statutory auditors and quality assurance over external audit function; and (iv) professional accountancy education and training.
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