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Lao PDR - Report on the observance of standards and codes:Accouting and Auditing (ROSC) : Lao PDR - Report on the observance of standards and codes : Accounting and Auditing (ROSC) (英语)

This report provides an assessment of accounting and auditing practices within the corporate sector in Lao PDR. This assessment is positioned within the broader context of the Lao PDR's institutional framework and capacity needed to ensure the quality of corporate financial reporting. Today, there is a lack of provision of required accountancy training and skilled local professionals. The audits of public interest entities are primarily carried out by representatives of the major international networks. The lack of senior local staff and lack of understanding of the local environment within those organizations is of concern particularly as regulators lack any capacity to monitor the quality of financial reporting. A significant strengthening exercise is required if Lao PDR is to create a strong corporate financial reporting infrastructure. The policy recommendations are aimed at Lao PDR authorities for consideration. Considering the limited capacity of Lao PDR institutions, the recommendations are premised to require the support of international partners, to help promote a gradual and continuing process of improvement.

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