The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform Bill which became the Companies Act 2006, has removed the previously existing limits on auditor liability and compelled an agreement between the company and the auditor. As well...

This chapter offers a primer on poverty, inequality, and vulnerability analysis and a guide to resources on this topic. It is written for decision makers who want to define the type of information they need to monitor poverty reduction and make appropriate policy decisions and for the technical...

Guinea-Bissau endured a major conflict in 1998 and has suffered from persistent political instability since independence. After a brief review of indicators of governance in Guinea-Bissau and recent political developments, the objective of this Chapter is to provide results from a recent survey...

Given the poor economic performance of Guinea-Bissau over the last few years, including a severe recession toward the end of 2002, poverty is likely to be high and to have risen in recent years even compared to its high postconflict level. The first objective of this chapter is to estimate the...

This chapter offers a primer on poverty, inequality, and vulnerability analysis and a guide to resources on this topic. It is written for decision makers who want to define the type of information they need to monitor poverty reduction and make appropriate policy decisions and for the technical...

This paper shows that in Belgium, programs to prevent electricity cuts among the poor often do not reach the poorest. This is less because the poorest cannot benefit from the programs (if they apply, they almost always are granted benefits) than because they often fail to apply for the programs....

The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular...

Cape Verde shifted from a socialist to a capitalistic model in the late 1980s. This shift enabled the population to benefit from rapid economic growth, but concerns have been expressed about a potential increase in inequality. Two household surveys with consumption data implemented in 1988–89...

This chapter offers a primer on poverty, inequality, and vulnerability analysis and a guide to resources on this topic. It is written for decision makers who want to define the type of information they need to monitor poverty reduction and make appropriate policy decisions and for the technical...

Amongst other things, this paper aims to address complexities and challenges faced by regulators in identifying and assessing risk, problems arising from different perceptions of risk, and solutions aimed at countering problems of risk regulation. It will approach these issues through an...