Haiti : A Review of Accounting and Audit Practices

• Ngôn ngữ: eng
• Ký hiệu phân loại: 972.94 *Haiti
• Thông tin xuất bản: Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 316138
• Chủ đề: 1. ACCESS TO CREDIT; 2. ACCOUNT; 3. ACCOUNTABILITY; 4. ACCOUNTANCY; 5. ACCOUNTANTS

Tóm tắt

 This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development
  (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance
  and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.