Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards

This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to prov...

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Bibliographic Details
Main Author: World Bank
Format: Economic & Sector Work
Language:English
en_US
Published: World Bank, Washington, DC 2012
Subjects:
Online Access:http://documents.worldbank.org/curated/en/2007/05/8667802/nepal-public-sector-accounting-auditing-comparison-international-standards
http://hdl.handle.net/10986/6867
id okr-10986-6867
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
en_US
topic ACCESS TO INFORMATION
ACCOUNTANT
ACCOUNTING POLICIES
ACCOUNTING RECORDS
ACCOUNTING STANDARD
ACCOUNTING SYSTEM
ACCOUNTING SYSTEMS
ACCRUAL ACCOUNTING
ACCRUAL BASIS
ADMINISTRATIVE FRAMEWORK
ALLOCATION
ANNUAL FINANCIAL STATEMENTS
ANNUAL REPORT
ANNUAL REPORTS
ANNUAL REVENUE
APPROPRIATION
ARREARS
ASSET MANAGEMENT
AUDIT COMMITTEE
AUDIT COMMITTEES
AUDIT FINDINGS
AUDIT OFFICE
AUDIT STANDARDS
AUDIT SYSTEM
AUDITED FINANCIAL STATEMENTS
AUDITOR GENERAL
AUDITORS
AUTONOMY
BANKS
BEST PRACTICE
BEST PRACTICES
BORROWING
BORROWINGS
BUDGET FORMULATION
BUDGETING
CAPACITY BUILDING
CAPACITY-BUILDING
CASH ACCOUNTING
CASH BALANCE
CASH BALANCES
CASH BASIS
CHART OF ACCOUNTS
CIVIL SERVICE
COMPTROLLER GENERAL
CONSOLIDATED FINANCIAL STATEMENTS
CONTINGENT LIABILITIES
CONTRIBUTION
CORPORATE GOVERNANCE
CORRECTIVE ACTION
CURRICULA
CURRICULUM
DECISION-MAKING
DEMOCRATIC SYSTEM
DEPOSIT
DEVELOPMENT BANK
DONOR AGENCIES
ECONOMIC DEVELOPMENT
EDUCATION PROGRAM
EDUCATION PROGRAMS
EDUCATION STANDARDS
ELECTRICITY
EXPENDITURE DATA
EXPENDITURE POLICIES
EXPENDITURES
EXTERNAL AUDIT
EXTERNAL AUDITS
FINANCE MINISTRY
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL ADMINISTRATION
FINANCIAL APPROACH
FINANCIAL CONTROL
FINANCIAL INFORMATION
FINANCIAL MANAGEMENT
FINANCIAL PROCEDURE
FINANCIAL REGULATIONS
FINANCIAL REPORTING
FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTS
FINANCIAL RESOURCES
FINANCIAL STATEMENT
FINANCIAL STATEMENTS
FISCAL AFFAIRS
FOREIGN CURRENCY
FRAUD
FRAUDULENT TRANSACTIONS
GENERAL PUBLIC
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
GOVERNMENT ACCOUNTS
GOVERNMENT AUDITING
GOVERNMENT BUDGET
GOVERNMENT CAPACITY
GOVERNMENT INVESTMENT
GOVERNMENT SPENDING
HUMAN RESOURCE
HUMAN RESOURCES
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INSTITUTIONAL CAPACITY
INSTITUTIONAL DEVELOPMENT
INTERNAL AUDIT
INTERNAL CONTROL
INTERNAL CONTROL SYSTEMS
INTERNAL CONTROLS
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL AUDITING STANDARDS
INTERNATIONAL DEVELOPMENT
INTERNATIONAL STANDARDS
INVENTORY
ISSUANCE
KEY PERFORMANCE INDICATORS
LAWS
LEGAL FRAMEWORK
LEGAL INSTRUMENT
LEGISLATION
LEGISLATIVE SCRUTINY
LIABILITY
LOAN
MARKET PRICE
MATHEMATICS
MEMBER COUNTRIES
MIGRATION
MINISTRY OF FINANCE
MODEL LAWS
MONETARY FUND
MUNICIPALITIES
NATIONAL ACCOUNTING
NATIONAL AUDIT
OUTSTANDING ADVANCES
PEER REVIEW
PENALTIES
PENSIONS
PERFORMANCE AUDIT
PERFORMANCE AUDITING
PERFORMANCE AUDITS
PERFORMANCE INDICATOR
PERFORMANCE INDICATORS
PERFORMANCE MEASUREMENT
POLITICAL MOVEMENTS
PROGRAM MANAGERS
PROGRAMS
PROVISIONS
PUBLIC ACCOUNTS
PUBLIC ENTERPRISE
PUBLIC EXPENDITURE
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC ORGANIZATIONS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVANTS
PUBLIC SERVICE
PUBLIC WORKS
QUALITY ASSURANCE
QUALITY CONTROL
QUALITY STANDARDS
QUESTIONNAIRE
QUESTIONNAIRES
REFORM PROGRAM
RESPONSIBILITIES
RETIRED
RISK ASSESSMENT
SENIOR
STAKEHOLDER
STAKEHOLDERS
SUPPORT PROGRAM
SUPREME AUDIT INSTITUTION
SUPREME AUDIT INSTITUTIONS
TECHNICAL ASSISTANCE
TRAINING PROGRAM
TRANSACTION
TRANSPARENCY
TREASURY
TRUE COSTS
TYPES OF AUDITS
VALUABLE
VALUATION
WATER SUPPLY
spellingShingle ACCESS TO INFORMATION
ACCOUNTANT
ACCOUNTING POLICIES
ACCOUNTING RECORDS
ACCOUNTING STANDARD
ACCOUNTING SYSTEM
ACCOUNTING SYSTEMS
ACCRUAL ACCOUNTING
ACCRUAL BASIS
ADMINISTRATIVE FRAMEWORK
ALLOCATION
ANNUAL FINANCIAL STATEMENTS
ANNUAL REPORT
ANNUAL REPORTS
ANNUAL REVENUE
APPROPRIATION
ARREARS
ASSET MANAGEMENT
AUDIT COMMITTEE
AUDIT COMMITTEES
AUDIT FINDINGS
AUDIT OFFICE
AUDIT STANDARDS
AUDIT SYSTEM
AUDITED FINANCIAL STATEMENTS
AUDITOR GENERAL
AUDITORS
AUTONOMY
BANKS
BEST PRACTICE
BEST PRACTICES
BORROWING
BORROWINGS
BUDGET FORMULATION
BUDGETING
CAPACITY BUILDING
CAPACITY-BUILDING
CASH ACCOUNTING
CASH BALANCE
CASH BALANCES
CASH BASIS
CHART OF ACCOUNTS
CIVIL SERVICE
COMPTROLLER GENERAL
CONSOLIDATED FINANCIAL STATEMENTS
CONTINGENT LIABILITIES
CONTRIBUTION
CORPORATE GOVERNANCE
CORRECTIVE ACTION
CURRICULA
CURRICULUM
DECISION-MAKING
DEMOCRATIC SYSTEM
DEPOSIT
DEVELOPMENT BANK
DONOR AGENCIES
ECONOMIC DEVELOPMENT
EDUCATION PROGRAM
EDUCATION PROGRAMS
EDUCATION STANDARDS
ELECTRICITY
EXPENDITURE DATA
EXPENDITURE POLICIES
EXPENDITURES
EXTERNAL AUDIT
EXTERNAL AUDITS
FINANCE MINISTRY
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL ADMINISTRATION
FINANCIAL APPROACH
FINANCIAL CONTROL
FINANCIAL INFORMATION
FINANCIAL MANAGEMENT
FINANCIAL PROCEDURE
FINANCIAL REGULATIONS
FINANCIAL REPORTING
FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTS
FINANCIAL RESOURCES
FINANCIAL STATEMENT
FINANCIAL STATEMENTS
FISCAL AFFAIRS
FOREIGN CURRENCY
FRAUD
FRAUDULENT TRANSACTIONS
GENERAL PUBLIC
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
GOVERNMENT ACCOUNTS
GOVERNMENT AUDITING
GOVERNMENT BUDGET
GOVERNMENT CAPACITY
GOVERNMENT INVESTMENT
GOVERNMENT SPENDING
HUMAN RESOURCE
HUMAN RESOURCES
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INSTITUTIONAL CAPACITY
INSTITUTIONAL DEVELOPMENT
INTERNAL AUDIT
INTERNAL CONTROL
INTERNAL CONTROL SYSTEMS
INTERNAL CONTROLS
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL AUDITING STANDARDS
INTERNATIONAL DEVELOPMENT
INTERNATIONAL STANDARDS
INVENTORY
ISSUANCE
KEY PERFORMANCE INDICATORS
LAWS
LEGAL FRAMEWORK
LEGAL INSTRUMENT
LEGISLATION
LEGISLATIVE SCRUTINY
LIABILITY
LOAN
MARKET PRICE
MATHEMATICS
MEMBER COUNTRIES
MIGRATION
MINISTRY OF FINANCE
MODEL LAWS
MONETARY FUND
MUNICIPALITIES
NATIONAL ACCOUNTING
NATIONAL AUDIT
OUTSTANDING ADVANCES
PEER REVIEW
PENALTIES
PENSIONS
PERFORMANCE AUDIT
PERFORMANCE AUDITING
PERFORMANCE AUDITS
PERFORMANCE INDICATOR
PERFORMANCE INDICATORS
PERFORMANCE MEASUREMENT
POLITICAL MOVEMENTS
PROGRAM MANAGERS
PROGRAMS
PROVISIONS
PUBLIC ACCOUNTS
PUBLIC ENTERPRISE
PUBLIC EXPENDITURE
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC ORGANIZATIONS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVANTS
PUBLIC SERVICE
PUBLIC WORKS
QUALITY ASSURANCE
QUALITY CONTROL
QUALITY STANDARDS
QUESTIONNAIRE
QUESTIONNAIRES
REFORM PROGRAM
RESPONSIBILITIES
RETIRED
RISK ASSESSMENT
SENIOR
STAKEHOLDER
STAKEHOLDERS
SUPPORT PROGRAM
SUPREME AUDIT INSTITUTION
SUPREME AUDIT INSTITUTIONS
TECHNICAL ASSISTANCE
TRAINING PROGRAM
TRANSACTION
TRANSPARENCY
TREASURY
TRUE COSTS
TYPES OF AUDITS
VALUABLE
VALUATION
WATER SUPPLY
World Bank
Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
geographic_facet South Asia
Asia
South Asia
Nepal
description This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.
format Economic & Sector Work
author World Bank
author_facet World Bank
author_sort World Bank
title Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
title_short Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
title_full Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
title_fullStr Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
title_full_unstemmed Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
title_sort nepal : public sector accounting and auditing, a comparison to international standards
publisher World Bank, Washington, DC
publishDate 2012
url http://documents.worldbank.org/curated/en/2007/05/8667802/nepal-public-sector-accounting-auditing-comparison-international-standards
http://hdl.handle.net/10986/6867
_version_ 1764398642773360640
spelling okr-10986-68672021-04-23T14:02:26Z Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards World Bank ACCESS TO INFORMATION ACCOUNTANT ACCOUNTING POLICIES ACCOUNTING RECORDS ACCOUNTING STANDARD ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCRUAL ACCOUNTING ACCRUAL BASIS ADMINISTRATIVE FRAMEWORK ALLOCATION ANNUAL FINANCIAL STATEMENTS ANNUAL REPORT ANNUAL REPORTS ANNUAL REVENUE APPROPRIATION ARREARS ASSET MANAGEMENT AUDIT COMMITTEE AUDIT COMMITTEES AUDIT FINDINGS AUDIT OFFICE AUDIT STANDARDS AUDIT SYSTEM AUDITED FINANCIAL STATEMENTS AUDITOR GENERAL AUDITORS AUTONOMY BANKS BEST PRACTICE BEST PRACTICES BORROWING BORROWINGS BUDGET FORMULATION BUDGETING CAPACITY BUILDING CAPACITY-BUILDING CASH ACCOUNTING CASH BALANCE CASH BALANCES CASH BASIS CHART OF ACCOUNTS CIVIL SERVICE COMPTROLLER GENERAL CONSOLIDATED FINANCIAL STATEMENTS CONTINGENT LIABILITIES CONTRIBUTION CORPORATE GOVERNANCE CORRECTIVE ACTION CURRICULA CURRICULUM DECISION-MAKING DEMOCRATIC SYSTEM DEPOSIT DEVELOPMENT BANK DONOR AGENCIES ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATION PROGRAMS EDUCATION STANDARDS ELECTRICITY EXPENDITURE DATA EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL APPROACH FINANCIAL CONTROL FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL PROCEDURE FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN CURRENCY FRAUD FRAUDULENT TRANSACTIONS GENERAL PUBLIC GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOVERNMENT ACCOUNTS GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT CAPACITY GOVERNMENT INVESTMENT GOVERNMENT SPENDING HUMAN RESOURCE HUMAN RESOURCES INFORMATION SYSTEMS INFORMATION TECHNOLOGY INSTITUTIONAL CAPACITY INSTITUTIONAL DEVELOPMENT INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL AUDITING STANDARDS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVENTORY ISSUANCE KEY PERFORMANCE INDICATORS LAWS LEGAL FRAMEWORK LEGAL INSTRUMENT LEGISLATION LEGISLATIVE SCRUTINY LIABILITY LOAN MARKET PRICE MATHEMATICS MEMBER COUNTRIES MIGRATION MINISTRY OF FINANCE MODEL LAWS MONETARY FUND MUNICIPALITIES NATIONAL ACCOUNTING NATIONAL AUDIT OUTSTANDING ADVANCES PEER REVIEW PENALTIES PENSIONS PERFORMANCE AUDIT PERFORMANCE AUDITING PERFORMANCE AUDITS PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT POLITICAL MOVEMENTS PROGRAM MANAGERS PROGRAMS PROVISIONS PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC ORGANIZATIONS PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVANTS PUBLIC SERVICE PUBLIC WORKS QUALITY ASSURANCE QUALITY CONTROL QUALITY STANDARDS QUESTIONNAIRE QUESTIONNAIRES REFORM PROGRAM RESPONSIBILITIES RETIRED RISK ASSESSMENT SENIOR STAKEHOLDER STAKEHOLDERS SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TECHNICAL ASSISTANCE TRAINING PROGRAM TRANSACTION TRANSPARENCY TREASURY TRUE COSTS TYPES OF AUDITS VALUABLE VALUATION WATER SUPPLY This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. 2012-06-01T15:59:46Z 2012-06-01T15:59:46Z 2007-05 http://documents.worldbank.org/curated/en/2007/05/8667802/nepal-public-sector-accounting-auditing-comparison-international-standards 978-99946-2-527-7 http://hdl.handle.net/10986/6867 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) South Asia Asia South Asia Nepal