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Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program

Report | 2014

This paper addresses challenges to the successful implementation of international accounting and auditing standards which have been observed by the World Bank when carrying out the Report on the Observance of Standards and Codes (ROSC) accounting and auditing assessments.

Three of eight lessons learned (from the executive summary):

Focus Areas

Overview of the ROSC Accounting and Auditing Program

Report | 2004

From the introduction:

Focus Areas