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Diagnostic study of accounting and auditing practices in selected developing member countries Azerbaijan, Fiji Islands, Republic of the Marshall Islands, Philippines, Sri Lanka.

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Published by Asian Development Bank in Manila, Philippines .
Written in English

Subjects:

Places:

  • Developing countries.

Subjects:

  • Accounting -- Developing countries.,
  • Auditing -- Developing countries.

Book details:

Edition Notes

SeriesADB diagnostic studies on accounting and auditing, Diagnostic study of accounting and auditing.
ContributionsNarayan, Francis B., Asian Development Bank.
Classifications
LC ClassificationsHF5616.5 .D53 2002
The Physical Object
Paginationxvii, 154 p. :
Number of Pages154
ID Numbers
Open LibraryOL3739911M
ISBN 109715614671
LC Control Number2003410663

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Get this from a library! Diagnostic study of accounting and auditing practices in selected developing member countries: Azerbaijan, Fiji Islands, Republic of the Marshall Islands, Philippines, Sri Lanka.. [Francis B Narayan; Asian Development Bank.;]. Diagnostic Study of Accounting and Auditing Practices in Selected Developing Member Countries Azerbaijan Fiji Islands, Republic of the Marshall Islands Philippines Sri Lanka Prepared Under Regional Technical Assistance (RETA) Diagnostic Study of Accounting and Auditing Practices in Selected Developing Member Countries. updated in early under TA REG Diagnostic Study of Accounting and Auditing in Selected Developing Member Countries so that it could be pro-vided together with the other TA REG reports. The authors would like to offer their appreciation to the numerous officials, researchers and agencies that gave their valuable time and madeCited by: 1. "Prepared under Regional Technical Assistance (RETA), diagnostic study of accounting and auditing practices in selected developing member countries." Description: xiv, pages: illustrations ; 23 cm. Series Title: Diagnostic study of accounting and auditing.

The study revealed a range of issues that need attention if accountancy is to maintain its high status in the Philippines and if the Philippines is to successfully attract investment. In the case of accounting and auditing standards and practices, the study identifies deficiencies in the standards and in standard-setting arrangements. In addition, the quality of financial reporting is. The study revealed a range of issues that need attention if accountancy is to maintain its high status in the Philippines and if the Philippines is to successfully attract investment. In the case of accounting and auditing standards and practices, the study identifies deficiencies in the standards and in standard-setting arrangements.   Originality – This is the first study (in researcher knowledge) that describes and explains the accounting and auditing in most Arab countries. The paper contributes to the literature by providing a broader picture about the obstacles and problems that effect on developing accounting in Arab countries. These countries also spend more on auditing enforcement and the Big Five accounting firms audit proportionately more companies in these countries. These results indicate that higher quality accounting standards and the enforcement of such standards through higher quality auditing are more likely to exist in corporate governance in countries.

Corpus ID: Diagnostic Study of Accounting and Auditing Practices in the Philippines @inproceedings{AthukoralaDiagnosticSO, title={Diagnostic Study of Accounting and Auditing Practices in the Philippines}, author={Sarath Lakshman Athukorala}, year={} }. – National and International Accounting Standards and Authorities – Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India PART B: AUDITING PRACTICES (30 MARKS) Auditing Concepts – Nature, Scope and Significance of Auditing – Basic Principles Governing an Audit. The history of Accounting, stewardship and total separation of the roles of agents from principal beget Auditing history. This study adopted exploratory method by reviewing relevant extant. The Revised Accountancy Law prescribes the 31 DIAGNOSTIC STUDY OF ACCOUNTING AND AUDITING PRACTICES IN THE PHILIPPINES control and regulation over the registration of CPAs as well as accountancy practices more generally. The Professional Regulation Commission (PRC), through the Board of Accountancy (BOA), administers the provisions of this law.