Faculty Publications | Volume 1 | Number 2 | July-December 2016 | Pages 41 – 60
Received: July 2016 | Published unedited: November 2016
SUMMARY
In January 2016, the National Assembly of the Kingdom of Cambodia passed the Law on Accounting and Auditing. Article 7 of this law gives authority to the National Accounting Council to monitor and enforce accounting and auditing rules. In order to support the planning and management of the National Accounting Council, a study was conducted to estimate the degree of compliance with accounting standards and statutory external audits required by Cambodian law.
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