ITU Workshop on ACCOUNTING AND FINANCIAL AUDIT
FOR WESTERN AFRICA COUNTRIES
Banjul, The Gambia, 19-23 July 2004
LIST OF DOCUMENTS
N°
TITLE
LANGUAGE
1
Agenda
UIT
E
2
Accounting and Principles definitions
Mrs Mary UDUMA
Senior Expert in Telecommunications Accounting and Audit
3
Balance sheet
4
Income Statement
5
Financial and reporting principles and definitions
Mrs Denise PARRISH
6
Rate base, Rate of return, Regulation Overview
7
Alternative methods of rate review
8
Standard Cost Structure for Telecommunications Companies
9
Unregulated and affiliate transactions
10
Standardizing a chart of accounts and an annual report
11
Techniques for auditing balance sheet items
12
Techniques for auditing revenues and expenses