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

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/25733

关键词：

ACCESS TO FINANCING;  ACCESS TO INFORMATION;  ACCOUNT;  ACCOUNTABILITY;  ACCOUNTANCY;  ACCOUNTANCY FIRMS;  ACCOUNTANT;  ACCOUNTANTS;  ACCOUNTING;  ACCOUNTING CURRICULA;  ACCOUNTING CURRICULUM;  ACCOUNTING POLICIES;  ACCOUNTING STANDARD;  ACCOUNTING STANDARDS;  ACCOUNTING TREATMENT;  ACCOUNTS;  ACCOUNTS RECEIVABLES;  ACQUISITION;  AUDIT COMMITTEES;  AUDIT ENGAGEMENTS;  AUDIT EVIDENCE;  AUDIT RISK;  AUDITED FINANCIAL STATEMENTS;  AUDITING;  AUDITING PROCEDURES;  AUDITING PROFESSION;  AUDITING STANDARDS;  AUDITORS;  AUDITS;  BALANCE SHEET;  BANKING INSTITUTIONS;  BANKING LAW;  BANKING SUPERVISION;  BANKS;  BUSINESS ETHICS;  BUSINESS LAW;  BUSINESS MANAGEMENT;  CAPACITY BUILDING;  CAPACITY CONSTRAINTS;  CAPITAL ADEQUACY;  CAPITAL MARKET;  CAPITAL MARKETS;  CASH FLOW;  CASH FLOW STATEMENTS;  CENTRAL BANK;  COMMUNITY BANKS;  COMPLIANCE GAPS;  CONFLICT OF INTEREST;  CONSOLIDATED FINANCIAL STATEMENTS;  CONSOLIDATION;  CONTINGENT LIABILITIES;  CORPORATE GOVERNANCE;  CREDIT RISK;  CREDIT RISK EVALUATION;  CREDITOR;  CREDITOR RIGHTS;  DEPOSITS;  DEVELOPING COUNTRIES;  DISCLOSURE REQUIREMENTS;  DUE DILIGENCE;  ECONOMIC DEVELOPMENT;  EMPLOYMENT;  ENFORCEMENT MECHANISMS;  ENFORCEMENT PROCESS;  ENTRY REQUIREMENTS;  EQUIPMENT;  EQUIPMENTS;  EQUITY INSTRUMENTS;  EXTERNAL AUDITORS;  FIDUCIARY RESPONSIBILITY;  FINANCIAL ACCOUNTING;  FINANCIAL ASSETS;  FINANCIAL CRISES;  FINANCIAL INFORMATION;  FINANCIAL INSTITUTION;  FINANCIAL INSTITUTIONS;  FINANCIAL INSTRUMENTS;  FINANCIAL MANAGEMENT;  FINANCIAL MARKET;  FINANCIAL PERFORMANCE;  FINANCIAL REPORTING;  FINANCIAL REPORTING STANDARDS;  FINANCIAL SECTOR DEVELOPMENT;  FINANCIAL STABILITY;  FINANCIAL STATEMENTS;  FINANCIAL SYSTEM;  FISCAL POLICY;  FIXED ASSETS;  FOREIGN CURRENCY;  FOREIGN DIRECT INVESTMENT;  GLOBAL ECONOMY;  GLOBAL FINANCIAL STABILITY;  GOOD PRACTICE;  GOOD PRACTICES;  HOLDING;  IMAGE;  INADEQUATE DISCLOSURE;  INFORMATION SYSTEM;  INFORMATION TECHNOLOGY;  INSTITUTIONAL CAPACITIES;  INSTITUTIONAL CAPACITY;  INSURANCE;  INSURANCE COMPANIES;  INSURANCE COMPANY;  INTANGIBLE;  INTANGIBLE ASSETS;  INTERNATIONAL ACCOUNTING STANDARDS;  INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE;  INTERNATIONAL BANK;  INTERNATIONAL DEVELOPMENTS;  INTERNATIONAL STANDARD;  INTERNATIONAL STANDARDS;  INVENTORIES;  INVENTORY;  INVESTMENT CLIMATE;  INVESTMENT DECISIONS;  INVESTOR CONFIDENCE;  ISLAMIC FINANCIAL INSTITUTIONS;  ISLAMIC INSURANCE;  ISSUANCE;  LAWS;  LEASED ASSETS;  LEGAL FRAMEWORK;  LEGAL PROVISIONS;  LEGAL RECOURSE;  LEGAL SYSTEM;  LEGISLATION;  LENDERS;  LIABILITY;  LOAN;  LONG-TERM ASSETS;  MANAGEMENT ACCOUNTING;  MANDATES;  MARKET DISCIPLINE;  MARKET EFFICIENCY;  MARKET REGULATOR;  MARKET REGULATORS;  MARKET VALUE;  MICROFINANCE;  MONETARY FUND;  NATURAL RESOURCES;  NET REALIZABLE VALUE;  NONPERFORMING LOANS;  OFFSITE SUPERVISION;  OIL PRICE;  OWNERSHIP INTEREST;  OWNERSHIP STRUCTURE;  PENALTIES;  PORTFOLIO;  PRUDENTIAL REGULATIONS;  PRUDENTIAL REQUIREMENTS;  QUALITY ASSURANCE;  QUALITY CONTROL;  REGULATORY AUTHORITY;  REGULATORY FRAMEWORK;  RESOURCE ALLOCATION;  RETIREMENT;  RETURN;  RETURNS;  RISK EVALUATION;  SECURITIES;  SECURITIES MARKET;  SECURITIES REGULATION;  SHAREHOLDERS;  SOCIAL SERVICES;  STATUTORY AUDITORS;  STATUTORY REQUIREMENT;  STOCK EXCHANGE;  SUBSIDIARIES;  SUBSIDIARY;  SUPERVISORY AUTHORITY;  TAX;  TAX RULES;  TAXATION;  TERRORISM;  TRADE CREDITORS;  TRADING;  TRANSPARENCY;  TURNOVER;  Report;  Rapport;  Informe; 

年份：

2010

出版地：

Washington,USA

语种：

English

摘要：

The assessment of accounting and auditing (A&A) practices in Sudan is part of the joint initiative of the World Bank and the International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC A&A assessment focuses on strengths and weaknesses of the corporate accounting and auditing environment that influence the quality of corporate financial reporting and involves a review of both mandatory requirements and actual practices. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on recent global experiences and good practice in the field of corporate financial reporting and auditing. This assessment used a diagnostic template developed by the World Bank to facilitate collection of information, which was complemented by findings of a due diligence exercise based on meetings with key stakeholders conducted by World Bank staff. The assessment was carried out ensuring participation from the in-country major stakeholders such as regulators of corporate entities, banks and similar financial institutions, professional accountants, bankers and investment analysts, preparers of financial statements, auditors, academics, and representatives from the leading trade bodies. The main purpose of this ROSC A&A assessment is to assist the Government of Sudan in strengthening the private sector's accounting and auditing practices, along with enhancing financial transparency in the corporate sector.