Improving Financial Management in Sub-Saharan Africa

[摘要] This paper describes the status ofaccounting and auditing in sub-Saharan Africa (SSA), and theimportance of having an auditing profession which is seen tomaintain the highest standards. The paper assesses existingschemes for reviewing the quality of the work of auditors,describes the results of two pilot tests in Tanzania andSenegal, and recommends that similar schemes be introducedin SSA as a way to maintain standards.

[发布机构] World Bank, Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] ACCOUNTING;ACCOUNTS;AUDIT REPORTS;AUDITING;AUDITING PROFESSION