The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...

The GRIDMAP, Global Regulations, Institutional Development and Market Authorities Perspective Consumer Protection Module, aims to develop consumer trust in markets by providing a toolkit to build fair, secure, and contestable markets that enable all consumers to make informed choices

Independence is a concept of fundamental importance in business relations and corporate governance. It is above all crucial in auditing, which provides a guarantee of the integrity of the numbers on which an efficient allocation of capital within the capital market system depends. The job of...

Changes in demographics and patterns of investment in human capital are creating opportunities for international trade in professional services. As populations in rich countries age, developing countries are seeing an increase in the proportion of working-age people. At the same time, the...