External Audit Arrangements at Central Banks /
This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summ...
Hlavní autor: | |
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Další autoři: | , , |
Médium: | Časopis |
Jazyk: | English |
Vydáno: |
Washington, D.C. :
International Monetary Fund,
2018.
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Edice: | IMF Working Papers; Working Paper ;
No. 2018/199 |
On-line přístup: | Full text available on IMF |