Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

World Bank

dc.creator	World Bank
dc.date	2012-03-19T10:23:54Z
dc.date	2012-03-19T10:23:54Z
dc.date	2010-05-01
dc.date.accessioned	2023-02-17T20:43:30Z
dc.date.available	2023-02-17T20:43:30Z
dc.identifier	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20100819235549
dc.identifier	http://hdl.handle.net/10986/2890
dc.identifier.uri	http://localhost:8080/xmlui/handle/CUHPOERS/243247
dc.description	This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to inform public sector accounting and auditing authorities, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy makers and the general public in their countries with credible, relevant, and useful financial information about the collection, management, and use of public resources. This report is based on detailed 'gap analysis' assessments that were prepared in recent years in Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka, providing comparisons of public sector accounting and auditing practices in those countries to international standards. This report is a synthesis of the gap analysis reports.
dc.language	English
dc.publisher	World Bank
dc.rights	CC BY 3.0 IGO
dc.rights	http://creativecommons.org/licenses/by/3.0/igo/
dc.rights	World Bank
dc.subject	ACCESS TO INFORMATION
dc.subject	ACCOUNTABILITY
dc.subject	ACCOUNTANT
dc.subject	ACCOUNTING STANDARDS
dc.subject	ACCOUNTING SYSTEMS
dc.subject	ACCRUAL ACCOUNTING
dc.subject	ACCRUAL ACCOUNTING SYSTEM
dc.subject	ACCRUAL BASIS
dc.subject	AUDIT COMMITTEE
dc.subject	AUDIT COMMITTEES
dc.subject	AUDIT FINDINGS
dc.subject	AUDIT OFFICE
dc.subject	AUDIT STANDARD
dc.subject	AUDIT STANDARDS
dc.subject	AUDIT SYSTEM
dc.subject	AUDITING STANDARDS
dc.subject	AUDITOR GENERAL
dc.subject	AUDITORS
dc.subject	BALANCE SHEET
dc.subject	BEST PRACTICE
dc.subject	BORROWING COSTS
dc.subject	BUDGET CYCLE
dc.subject	BUDGET EXECUTION
dc.subject	BUDGET FORMULATION
dc.subject	BUDGET INFORMATION
dc.subject	BUDGET MANAGEMENT
dc.subject	BUDGETING
dc.subject	BUREAUCRATIC RESISTANCE
dc.subject	CAPACITY BUILDING
dc.subject	CAPITAL RESOURCES
dc.subject	CASH BALANCES
dc.subject	CASH BASIS
dc.subject	CASH FLOW
dc.subject	CASH PAYMENTS
dc.subject	CENTRAL GOVERNMENT
dc.subject	CHART OF ACCOUNTS
dc.subject	CHECKS
dc.subject	CIVIL SERVANTS
dc.subject	CONFLICT OF INTEREST
dc.subject	CONTINGENT LIABILITIES
dc.subject	CRIMINAL
dc.subject	CRIMINAL LIABILITY
dc.subject	DEBT MANAGEMENT
dc.subject	DECISION-MAKING
dc.subject	DEVELOPING COUNTRIES
dc.subject	DEVELOPMENT BANK
dc.subject	DISCLOSURE OF INFORMATION
dc.subject	DISCLOSURE REQUIREMENTS
dc.subject	DISCRETION
dc.subject	ECONOMIC DEVELOPMENT
dc.subject	EDUCATION PROGRAMS
dc.subject	ENTRY REQUIREMENTS
dc.subject	EQUIPMENT
dc.subject	ETHICS
dc.subject	EXCHANGE RATES
dc.subject	EXPENDITURE DECISIONS
dc.subject	EXPENDITURE POLICIES
dc.subject	EXPENDITURES
dc.subject	EXTERNAL AUDIT
dc.subject	EXTERNAL AUDITS
dc.subject	FAIR VALUE
dc.subject	FINANCES
dc.subject	FINANCIAL ACCOUNTABILITY
dc.subject	FINANCIAL ACCOUNTING
dc.subject	FINANCIAL AUDITS
dc.subject	FINANCIAL INFORMATION
dc.subject	FINANCIAL INSTRUMENTS
dc.subject	FINANCIAL MANAGEMENT
dc.subject	FINANCIAL MANAGEMENT SYSTEMS
dc.subject	FINANCIAL PERFORMANCE
dc.subject	FINANCIAL REPORTING
dc.subject	FINANCIAL REPORTING STANDARDS
dc.subject	FINANCIAL REPORTS
dc.subject	FINANCIAL STATEMENT
dc.subject	FINANCIAL STATEMENTS
dc.subject	FINANCIAL TRANSACTIONS
dc.subject	FISCAL AFFAIRS
dc.subject	FISCAL VULNERABILITY
dc.subject	FOREIGN EXCHANGE
dc.subject	FRAUD
dc.subject	GOOD GOVERNANCE
dc.subject	GOVERNMENT ACCOUNTING
dc.subject	GOVERNMENT ACCOUNTING STANDARDS
dc.subject	GOVERNMENT OFFICIALS
dc.subject	GOVERNMENT SPENDING
dc.subject	HOLDING
dc.subject	INDEPENDENT AUDITOR
dc.subject	INFORMATION SYSTEM
dc.subject	INFORMATION SYSTEMS
dc.subject	INITIATIVE
dc.subject	INTANGIBLE
dc.subject	INTANGIBLE ASSETS
dc.subject	INTEGRITY
dc.subject	INTERNAL AUDIT
dc.subject	INTERNAL CONTROL
dc.subject	INTERNAL CONTROLS
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	INTERNATIONAL STANDARDS
dc.subject	INVENTORIES
dc.subject	LEGAL FRAMEWORK
dc.subject	LEGISLATIVE SCRUTINY
dc.subject	LIABILITY
dc.subject	LIMA DECLARATION
dc.subject	LOCAL GOVERNMENTS
dc.subject	MINISTRIES OF FINANCE
dc.subject	MINISTRY OF FINANCE
dc.subject	MODEL LAW
dc.subject	MODEL LAWS
dc.subject	MONETARY FUND
dc.subject	NATIONAL AUDIT
dc.subject	NATIONAL GOVERNMENTS
dc.subject	OFFENSE
dc.subject	PARLIAMENTARY OVERSIGHT
dc.subject	PERFORMANCE AUDIT
dc.subject	PERFORMANCE AUDITING
dc.subject	PERFORMANCE AUDITS
dc.subject	PRIVATE SECTOR
dc.subject	PROCUREMENT
dc.subject	PROGRAMS
dc.subject	PROVINCIAL LEVELS
dc.subject	PROVISIONS
dc.subject	PUBLIC
dc.subject	PUBLIC ACCOUNTS
dc.subject	PUBLIC ADMINISTRATION
dc.subject	PUBLIC AUTHORITIES
dc.subject	PUBLIC DEBT
dc.subject	PUBLIC ENTERPRISES
dc.subject	PUBLIC EXPENDITURE
dc.subject	PUBLIC FINANCE
dc.subject	PUBLIC FINANCIAL MANAGEMENT
dc.subject	PUBLIC FUNDS
dc.subject	PUBLIC INSTITUTIONS
dc.subject	PUBLIC INTEREST
dc.subject	PUBLIC MONIES
dc.subject	PUBLIC RESOURCES
dc.subject	PUBLIC SECTOR
dc.subject	PUBLIC SECTOR ACCOUNTING
dc.subject	PUBLIC SECTOR ENTITIES
dc.subject	PUBLIC SERVANTS
dc.subject	PUBLIC SERVICE
dc.subject	QUALITY ASSURANCE
dc.subject	QUALITY CONTROL
dc.subject	QUALITY CONTROL PROCEDURES
dc.subject	QUALITY CONTROL REVIEWS
dc.subject	REFORM PROGRAMS
dc.subject	REFORMS IN BUDGET EXECUTION
dc.subject	REGIONAL GOVERNMENTS
dc.subject	REVENUE MANAGEMENT
dc.subject	RISK MANAGEMENT
dc.subject	SANCTION
dc.subject	SUPREME AUDIT INSTITUTION
dc.subject	SUPREME AUDIT INSTITUTIONS
dc.subject	TRANSPARENCY
dc.title	Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
dc.type	Economic & Sector Work :: Other Financial Sector Study
dc.coverage	South Asia
dc.coverage	South Asia
dc.coverage	Afghanistan
dc.coverage	Bangladesh
dc.coverage	Bhutan
dc.coverage	India
dc.coverage	Maldives
dc.coverage	Nepal
dc.coverage	Pakistan
dc.coverage	Sri Lanka