Documents et rapports

Group Challange : The PejaSko Quiz - Audit Training of Trainers (anglais)

The objective of the group exercise is to recap the simulated audit client PejaSko Cheese Ltd. (PejaSko) and highlight key areas of the case study that is used throughout the audit training of trainers...

Small and Medium Practices : the Trusted Advisors of SMEs (anglais)

Small- and medium-sized practices (SMPs) have an important role to play in supplying professional services to their small- and medium-sized enterprise (SME) clients. This publication describes the range...

Audit Training of Trainers : Group Challenge - Developing Client Relationship Skills (anglais)

The objective of this group challenge is to enhance the soft skills of participating trainers and to enable them to practice their client relationship skills and cross-selling techniques. By engaging in...

Audit Training of Trainers : Group Exercise - Agreed-Upon Procedures (anglais)

The agreed-upon procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities...

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...

Public Sector Internal Audit : Focus on Fraud (anglais)

Strong internal controls, including maintaining a robust internal control environment, are the best way public sector organizations can mitigate fraud. However, even a strong internal control environment...

Accountancy Education Benchmarking Study : Albania, Bosnia Herzegovina, Kosovo, Macedonia FYR, Montenegro, and Serbia (anglais)

Fostering inclusive and sustainable economic growth is key to ending poverty and boosting shared prosperity. Growing economies create jobs, generate income, produce social benefits, and attract investment...

Audit Data Analytics : Opportunities and Tips (anglais)

Traditional audit methods served auditors for decades but as technology advances and stakeholders’ expectations evolve, so does the need for auditors to innovate and transform their approaches in order...

Audit Training of Trainers : Group Challenge - The Ethical Dilemmas Board Game (anglais)

The objective of the exercise is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of...

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...

Audit Training of Trainers : case study (Vol. 3 of 3) : Trainers' Guide (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...

Accountancy Education : A Collection of Good Practices - Albania, Bosnia Herzegovina, Kosovo, Macedonia FYR, Montenegro, and Serbia (anglais)

Fostering inclusive and sustainable economic growth is key to ending poverty and boosting shared prosperity. Growing economies create jobs, generate income, produce social benefits, and attract investment...

Montenegro - Capacity Building for Effective Audit Oversight IDF Grant Project : P133290 - Implementation Status Results Report : Sequence 01 (anglais)

Audit Training of Trainers : Group Exercise on Going Concern Judgements (anglais)

The objective of the group exercise is to enhance the analytical and intellectual skills of participating trainers while engaging in a practical case study involving going concern judgements. Gathering...

Internal Audit Training of Trainers : Group Challenge - The Ethical Dilemmas Board Game (anglais)

The Ethical Dilemmas Board Game and associated learning session approaches professional ethics training and education in an engaging and practical way. It reviews the fundamental principles of the Code...

Internal Audit Training of Trainers : Case Study - Orotavia Capital City Municipality (anglais)

The IA ToT workshops focus on developing the capacity of public sector internal auditors to deliver high-quality internal audit training within their countries/institutions, based on the International...

Audit Training of Trainers : Group Exercise : Developing Effective Interview Skills (anglais)

The objective of the exercise is to enable participants to engage in a role play activity and practice enhancing their interview, communication and interpersonal skills. Engaging in a role play exercises...

Smaller audits : challenges and insights (anglais)

Smaller audits are considered ‘a specialty’, with their own unique set of challenges for practitioners to address when engaging with smaller clients. This publication highlights some of those challenges...

Audit Training of Trainers (anglais)

The audit training of trainers (ToT) workshops focus on developing the capacity of the audit profession to deliver high-quality training and on providing continuing professional development programs based...

Latvia - Report on the observance of standards and codes (ROSC) on accounting and auditing (anglais)

This assessment of accounting and auditing (A and A) practices in Latvia is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare reports on the observance of standards...