This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South African accountancy professionals play an important role in...
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详细
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2003/04/15
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会计与审计评估（ROSC）
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35185
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1
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1
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2010/07/01
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Disclosed
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South Africa - Report on the observance of standards and codes (ROSC) : accounting and auditing
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financial statement