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

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 countri...

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Main Author: World Bank
Format: Other Financial Sector Study
Language:English
Published: World Bank 2012
Subjects:
Online Access: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
http://hdl.handle.net/10986/2890
id okr-10986-2890
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic ACCESS TO INFORMATION
ACCOUNTABILITY
ACCOUNTANT
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCRUAL ACCOUNTING
ACCRUAL ACCOUNTING SYSTEM
ACCRUAL BASIS
AUDIT COMMITTEE
AUDIT COMMITTEES
AUDIT FINDINGS
AUDIT OFFICE
AUDIT STANDARD
AUDIT STANDARDS
AUDIT SYSTEM
AUDITING STANDARDS
AUDITOR GENERAL
AUDITORS
BALANCE SHEET
BEST PRACTICE
BORROWING COSTS
BUDGET CYCLE
BUDGET EXECUTION
BUDGET FORMULATION
BUDGET INFORMATION
BUDGET MANAGEMENT
BUDGETING
BUREAUCRATIC RESISTANCE
CAPACITY BUILDING
CAPITAL RESOURCES
CASH BALANCES
CASH BASIS
CASH FLOW
CASH PAYMENTS
CENTRAL GOVERNMENT
CHART OF ACCOUNTS
CHECKS
CIVIL SERVANTS
CONFLICT OF INTEREST
CONTINGENT LIABILITIES
CRIMINAL
CRIMINAL LIABILITY
DEBT MANAGEMENT
DECISION-MAKING
DEVELOPING COUNTRIES
DEVELOPMENT BANK
DISCLOSURE OF INFORMATION
DISCLOSURE REQUIREMENTS
DISCRETION
ECONOMIC DEVELOPMENT
EDUCATION PROGRAMS
ENTRY REQUIREMENTS
EQUIPMENT
ETHICS
EXCHANGE RATES
EXPENDITURE DECISIONS
EXPENDITURE POLICIES
EXPENDITURES
EXTERNAL AUDIT
EXTERNAL AUDITS
FAIR VALUE
FINANCES
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUDITS
FINANCIAL INFORMATION
FINANCIAL INSTRUMENTS
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT SYSTEMS
FINANCIAL PERFORMANCE
FINANCIAL REPORTING
FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTS
FINANCIAL STATEMENT
FINANCIAL STATEMENTS
FINANCIAL TRANSACTIONS
FISCAL AFFAIRS
FISCAL VULNERABILITY
FOREIGN EXCHANGE
FRAUD
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT ACCOUNTING STANDARDS
GOVERNMENT OFFICIALS
GOVERNMENT SPENDING
HOLDING
INDEPENDENT AUDITOR
INFORMATION SYSTEM
INFORMATION SYSTEMS
INITIATIVE
INTANGIBLE
INTANGIBLE ASSETS
INTEGRITY
INTERNAL AUDIT
INTERNAL CONTROL
INTERNAL CONTROLS
INTERNATIONAL DEVELOPMENT
INTERNATIONAL STANDARDS
INVENTORIES
LEGAL FRAMEWORK
LEGISLATIVE SCRUTINY
LIABILITY
LIMA DECLARATION
LOCAL GOVERNMENTS
MINISTRIES OF FINANCE
MINISTRY OF FINANCE
MODEL LAW
MODEL LAWS
MONETARY FUND
NATIONAL AUDIT
NATIONAL GOVERNMENTS
OFFENSE
PARLIAMENTARY OVERSIGHT
PERFORMANCE AUDIT
PERFORMANCE AUDITING
PERFORMANCE AUDITS
PRIVATE SECTOR
PROCUREMENT
PROGRAMS
PROVINCIAL LEVELS
PROVISIONS
PUBLIC
PUBLIC ACCOUNTS
PUBLIC ADMINISTRATION
PUBLIC AUTHORITIES
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FUNDS
PUBLIC INSTITUTIONS
PUBLIC INTEREST
PUBLIC MONIES
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SECTOR ENTITIES
PUBLIC SERVANTS
PUBLIC SERVICE
QUALITY ASSURANCE
QUALITY CONTROL
QUALITY CONTROL PROCEDURES
QUALITY CONTROL REVIEWS
REFORM PROGRAMS
REFORMS IN BUDGET EXECUTION
REGIONAL GOVERNMENTS
REVENUE MANAGEMENT
RISK MANAGEMENT
SANCTION
SUPREME AUDIT INSTITUTION
SUPREME AUDIT INSTITUTIONS
TRANSPARENCY
spellingShingle ACCESS TO INFORMATION
ACCOUNTABILITY
ACCOUNTANT
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCRUAL ACCOUNTING
ACCRUAL ACCOUNTING SYSTEM
ACCRUAL BASIS
AUDIT COMMITTEE
AUDIT COMMITTEES
AUDIT FINDINGS
AUDIT OFFICE
AUDIT STANDARD
AUDIT STANDARDS
AUDIT SYSTEM
AUDITING STANDARDS
AUDITOR GENERAL
AUDITORS
BALANCE SHEET
BEST PRACTICE
BORROWING COSTS
BUDGET CYCLE
BUDGET EXECUTION
BUDGET FORMULATION
BUDGET INFORMATION
BUDGET MANAGEMENT
BUDGETING
BUREAUCRATIC RESISTANCE
CAPACITY BUILDING
CAPITAL RESOURCES
CASH BALANCES
CASH BASIS
CASH FLOW
CASH PAYMENTS
CENTRAL GOVERNMENT
CHART OF ACCOUNTS
CHECKS
CIVIL SERVANTS
CONFLICT OF INTEREST
CONTINGENT LIABILITIES
CRIMINAL
CRIMINAL LIABILITY
DEBT MANAGEMENT
DECISION-MAKING
DEVELOPING COUNTRIES
DEVELOPMENT BANK
DISCLOSURE OF INFORMATION
DISCLOSURE REQUIREMENTS
DISCRETION
ECONOMIC DEVELOPMENT
EDUCATION PROGRAMS
ENTRY REQUIREMENTS
EQUIPMENT
ETHICS
EXCHANGE RATES
EXPENDITURE DECISIONS
EXPENDITURE POLICIES
EXPENDITURES
EXTERNAL AUDIT
EXTERNAL AUDITS
FAIR VALUE
FINANCES
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUDITS
FINANCIAL INFORMATION
FINANCIAL INSTRUMENTS
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT SYSTEMS
FINANCIAL PERFORMANCE
FINANCIAL REPORTING
FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTS
FINANCIAL STATEMENT
FINANCIAL STATEMENTS
FINANCIAL TRANSACTIONS
FISCAL AFFAIRS
FISCAL VULNERABILITY
FOREIGN EXCHANGE
FRAUD
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT ACCOUNTING STANDARDS
GOVERNMENT OFFICIALS
GOVERNMENT SPENDING
HOLDING
INDEPENDENT AUDITOR
INFORMATION SYSTEM
INFORMATION SYSTEMS
INITIATIVE
INTANGIBLE
INTANGIBLE ASSETS
INTEGRITY
INTERNAL AUDIT
INTERNAL CONTROL
INTERNAL CONTROLS
INTERNATIONAL DEVELOPMENT
INTERNATIONAL STANDARDS
INVENTORIES
LEGAL FRAMEWORK
LEGISLATIVE SCRUTINY
LIABILITY
LIMA DECLARATION
LOCAL GOVERNMENTS
MINISTRIES OF FINANCE
MINISTRY OF FINANCE
MODEL LAW
MODEL LAWS
MONETARY FUND
NATIONAL AUDIT
NATIONAL GOVERNMENTS
OFFENSE
PARLIAMENTARY OVERSIGHT
PERFORMANCE AUDIT
PERFORMANCE AUDITING
PERFORMANCE AUDITS
PRIVATE SECTOR
PROCUREMENT
PROGRAMS
PROVINCIAL LEVELS
PROVISIONS
PUBLIC
PUBLIC ACCOUNTS
PUBLIC ADMINISTRATION
PUBLIC AUTHORITIES
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FUNDS
PUBLIC INSTITUTIONS
PUBLIC INTEREST
PUBLIC MONIES
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SECTOR ENTITIES
PUBLIC SERVANTS
PUBLIC SERVICE
QUALITY ASSURANCE
QUALITY CONTROL
QUALITY CONTROL PROCEDURES
QUALITY CONTROL REVIEWS
REFORM PROGRAMS
REFORMS IN BUDGET EXECUTION
REGIONAL GOVERNMENTS
REVENUE MANAGEMENT
RISK MANAGEMENT
SANCTION
SUPREME AUDIT INSTITUTION
SUPREME AUDIT INSTITUTIONS
TRANSPARENCY
World Bank
Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
geographic_facet South Asia
South Asia
Afghanistan
Bangladesh
Bhutan
India
Maldives
Nepal
Pakistan
Sri Lanka
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.
format Economic & Sector Work :: Other Financial Sector Study
author World Bank
author_facet World Bank
author_sort World Bank
title Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
title_short Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
title_full Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
title_fullStr Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
title_full_unstemmed Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
title_sort public sector accounting and auditing in south asia : a comparison to international standards
publisher World Bank
publishDate 2012
url 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
http://hdl.handle.net/10986/2890
_version_ 1764386113713078272
spelling okr-10986-28902021-04-23T14:02:05Z Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards World Bank ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTANT ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCRUAL ACCOUNTING ACCRUAL ACCOUNTING SYSTEM ACCRUAL BASIS AUDIT COMMITTEE AUDIT COMMITTEES AUDIT FINDINGS AUDIT OFFICE AUDIT STANDARD AUDIT STANDARDS AUDIT SYSTEM AUDITING STANDARDS AUDITOR GENERAL AUDITORS BALANCE SHEET BEST PRACTICE BORROWING COSTS BUDGET CYCLE BUDGET EXECUTION BUDGET FORMULATION BUDGET INFORMATION BUDGET MANAGEMENT BUDGETING BUREAUCRATIC RESISTANCE CAPACITY BUILDING CAPITAL RESOURCES CASH BALANCES CASH BASIS CASH FLOW CASH PAYMENTS CENTRAL GOVERNMENT CHART OF ACCOUNTS CHECKS CIVIL SERVANTS CONFLICT OF INTEREST CONTINGENT LIABILITIES CRIMINAL CRIMINAL LIABILITY DEBT MANAGEMENT DECISION-MAKING DEVELOPING COUNTRIES DEVELOPMENT BANK DISCLOSURE OF INFORMATION DISCLOSURE REQUIREMENTS DISCRETION ECONOMIC DEVELOPMENT EDUCATION PROGRAMS ENTRY REQUIREMENTS EQUIPMENT ETHICS EXCHANGE RATES EXPENDITURE DECISIONS EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS FAIR VALUE FINANCES FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL AUDITS FINANCIAL INFORMATION FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FISCAL AFFAIRS FISCAL VULNERABILITY FOREIGN EXCHANGE FRAUD GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING STANDARDS GOVERNMENT OFFICIALS GOVERNMENT SPENDING HOLDING INDEPENDENT AUDITOR INFORMATION SYSTEM INFORMATION SYSTEMS INITIATIVE INTANGIBLE INTANGIBLE ASSETS INTEGRITY INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVENTORIES LEGAL FRAMEWORK LEGISLATIVE SCRUTINY LIABILITY LIMA DECLARATION LOCAL GOVERNMENTS MINISTRIES OF FINANCE MINISTRY OF FINANCE MODEL LAW MODEL LAWS MONETARY FUND NATIONAL AUDIT NATIONAL GOVERNMENTS OFFENSE PARLIAMENTARY OVERSIGHT PERFORMANCE AUDIT PERFORMANCE AUDITING PERFORMANCE AUDITS PRIVATE SECTOR PROCUREMENT PROGRAMS PROVINCIAL LEVELS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC AUTHORITIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC INTEREST PUBLIC MONIES PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVANTS PUBLIC SERVICE QUALITY ASSURANCE QUALITY CONTROL QUALITY CONTROL PROCEDURES QUALITY CONTROL REVIEWS REFORM PROGRAMS REFORMS IN BUDGET EXECUTION REGIONAL GOVERNMENTS REVENUE MANAGEMENT RISK MANAGEMENT SANCTION SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TRANSPARENCY 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. 2012-03-19T10:23:54Z 2012-03-19T10:23:54Z 2010-05-01 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 http://hdl.handle.net/10986/2890 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank Economic & Sector Work :: Other Financial Sector Study South Asia South Asia Afghanistan Bangladesh Bhutan India Maldives Nepal Pakistan Sri Lanka