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  • Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (anglais)

    The objective of this guide is to provide suggested practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking...

    Type de document: Rapport Numéro du rapport: 179424 Date du document: 17 janvier 2023 Mode de publication: Disclosed Auteur: Frerejacque,Pascal Francois Camille Alain,Wells,Michael John Cuthbert,Dasgupta,Kumar Kanti,Reichardt,Kora Di

  • Audit Training of Trainers : case study (Vol. 1 of 3) : Audit Simulation (anglais)

    This case study is a core teaching resource during the Audit ToT workshops and its aim is to provide an opportunity to bridge the gap between theory and the practical application of ISA by simulating a...

    Type de document: Document de travail Numéro du rapport: 129509 Date du document: 1 janvier 2018 Mode de publication: Disclosed Auteur: Shukarova Savovska,Kalina,Pyziak,Piotr,Scanlon Brettschneider,Denise Maria,Reichardt,Kora Di

  • Audit Training of Trainers : case study (Vol. 2 of 3) : Documents Templates and Examples (anglais)

    This case study is a core teaching resource during the Audit ToT workshops and its aim is to provide an opportunity to bridge the gap between theory and the practical application of ISA by simulating a...

    Type de document: Document de travail Numéro du rapport: 129509 Date du document: 1 janvier 2018 Mode de publication: Disclosed Auteur: Shukarova Savovska,Kalina,Pyziak,Piotr,Scanlon Brettschneider,Denise Maria,Reichardt,Kora Di