Afghanistan - Public Sector Accounting and Auditing : A Comparison to International Standards

This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimul...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCESS TO INFORMATION ACCOUNTABILITY ARRANGEMENTS ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL BASIS ADMINISTRATIVE FRAMEWORK ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS ANNUAL INCOME ARTICLE ASSET MANAGEMENT AUDIT FINDINGS AUDIT OFFICE AUDITED FINANCIAL STATEMENTS AUDITOR GENERAL AUDITORS AUDITS AUTONOMY BALANCE SHEET BALANCE SHEETS BANKS BENEFIT PLANS BORROWING BORROWING COSTS BUDGET CLASSIFICATION BUDGET COMMISSION BUDGET EXECUTION BUDGET MANAGEMENT BUDGETING CAPACITY BUILDING CAPACITY BUILDING PROGRAM CAPACITY CONSTRAINTS CAPACITY-BUILDING CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOW STATEMENTS CENTRAL GOVERNMENT CHECKS CONSOLIDATED FINANCIAL STATEMENTS CONSULTING FIRM CONSULTING FIRMS CONTINGENT LIABILITIES CONTRIBUTION CORPORATE GOVERNANCE CORRECTIVE ACTION CURRENT ASSETS CURRENT PROGRAMS CURRICULA DECISION-MAKING DEVELOPMENT BANK DIAGNOSTIC TOOL DONOR AGENCIES DONOR FUNDS DUE DILIGENCE EARNINGS EARNINGS PER SHARE ECONOMIC DEVELOPMENT EDUCATION PROGRAMS EDUCATION STANDARDS EMPLOYEE BENEFITS EXCHANGE RATES EXPENDITURE MANAGEMENT EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS FINANCE STAFF FINANCIAL ACCOUNTABILITY FINANCIAL AFFAIRS FINANCIAL CONTROL FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL AFFAIRS FISCAL INFORMATION FOREIGN CURRENCY FOREIGN EXCHANGE GENERAL PUBLIC GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT ASSISTANCE GOVERNMENT GRANTS GOVERNMENT SPENDING INCOME TAXES INCOMES INDEPENDENT AUDITOR INFORMATION TECHNOLOGY INSURANCE INTANGIBLE ASSETS INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL AUDITING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY MANAGEMENT CONTROL MEMBER COUNTRIES MONITORING ARRANGEMENTS MUNICIPALITIES NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL AUTHORITIES NATIONAL GOVERNMENT NET SURPLUS PENSIONS PERFORMANCE AUDIT PERFORMANCE AUDITING PERFORMANCE AUDITS PERFORMANCE INDICATOR PERFORMANCE ISSUES PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS PRIVATE ENTERPRISES PRIVATE SECTOR PROCUREMENT SYSTEMS PRODUCTION PROCESS PROFESSIONAL DUES PROGRAM OUTCOMES PROVISIONS PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC ASSETS PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC MONEY PUBLIC OWNERSHIP PUBLIC PROPERTY PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES QUALITY ASSURANCE QUALITY CONTROL QUESTIONNAIRES REFORM AGENDA RESPONSIBILITIES RETIREMENT RETIREMENT BENEFIT RISK ASSESSMENT SALARIES SALARY SALE SENIOR SERVICE ORGANIZATIONS SOCIAL ORGANIZATIONS STAKEHOLDERS STATE AGENCIES STATE ASSETS SUPERVISION ARRANGEMENTS SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TECHNICAL ASSISTANCE TRAINING COURSE TRAINING PROGRAM TRAINING PROGRAMS TRAINING REQUIREMENTS TRANSACTION TRANSPARENCY TREASURY TREASURY STAFF TRUE COSTS VALUABLE
Online Access:	http://documents.worldbank.org/curated/en/2007/10/8820389/afghanistan-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7561

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Summary:	This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common firmly based knowledge as to where local practices stand in accordance with international standards of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements. The study has taken the international standards as axiomatic with any acceptable options incorporated in the standards. The study has not assessed whether the country should adopt a limited version of the standards, as the processes of developing the standards have already considered any acceptable options that can be incorporated into the text of the standards, but they do not override authoritative national standards issued by governments, regulatory or professional accounting bodies.

Afghanistan - Public Sector Accounting and Auditing : A Comparison to International Standards

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