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PREFERRED TERM
Accounting and Auditing Assessment (ROSC)  
DEFINITION
  • Accounting and Auditing Assessment (AAR) reviews the strengths and weaknesses of the institutional framework underpinning financial accounting and auditing practices in a country's corporate sector. It compares national accounting and auditing standards with international standards and reviews the extent to which national standards are implemented in practice and are supported by effective enforcement mechanisms. It identifies areas for improvement that may have international relevance. It is catalogued in ImageBank and only available for search in IRIS.
CONTRIBUTOR
  • soufil
CREATOR
  • soufil
URI
http://vocabulary.worldbank.org/DocumentType/250
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