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...
Главный автор: | |
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Другие авторы: | , , |
Формат: | Журнал |
Язык: | English |
Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2018.
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Серии: | IMF Working Papers; Working Paper ;
No. 2018/199 |
Online-ссылка: | Full text available on IMF |