Pakistan : 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 Pakistan and to provide greater stimulus...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTABILITY ACCOUNTABILITY MECHANISM ACCOUNTABILITY SYSTEM ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTING TREATMENT ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL INFORMATION ADB ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORT APPROPRIATION ARTICLE ASSETS AUDIT FINDINGS AUDIT OFFICE AUDITED FINANCIAL STATEMENTS AUDITING AUDITOR AUDITOR GENERAL AUDITORS BANK ACCOUNTS BEST PRACTICE BORROWING BUDGET MANAGEMENT BUDGETING CAPACITY BUILDING CAPACITY-BUILDING CASH BALANCE CASH BALANCES CASH BASIS CASH FLOW CASH FLOW STATEMENT CASH FLOWS CASH PAYMENTS CENTRAL AGENCIES CENTRAL GOVERNMENT CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CONFIDENCE CONSOLIDATION CONTINGENCIES CONTRIBUTION CORPORATE GOVERNANCE COST-RECOVERY CURRENT PROGRAMS DEBT DEBT-MANAGEMENT DECISION-MAKING DEFENSE EXPENDITURES DEVELOPMENT BANK DISCLOSURE REQUIREMENTS DISTRICT GOVERNMENTS DROUGHT EDUCATION STANDARDS ELECTRICITY ETHICS EXCHANGE COMMISSION EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITORS EXTERNAL AUDITS FEDERAL GOVERNMENT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADVISERS FINANCIAL ANALYSIS FINANCIAL CONTROL FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN CURRENCY FRAUD GENERAL ACCOUNTS GENERAL PUBLIC GOVERNMENT ACCOUNTS GOVERNMENT BUDGET GOVERNMENT SPENDING HUMAN RESOURCE MANAGEMENT INFORMED DECISION INITIATIVE INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS JUSTICE LAWS LEGISLATION LEGISLATIVE SCRUTINY LOAN LOCAL GOVERNMENTS MANAGEMENT CONTROL MANAGEMENT INFORMATION SYSTEMS MANAGEMENT REPORTS MANDATES MEDIA MEMBER COUNTRIES MIGRATION MINISTRY OF FINANCE MODEL LEGISLATION MONIES NATIONAL AUDIT NATIONAL GOVERNMENTS PEER REVIEW PENALTIES PENSIONS PERFORMANCE AUDIT PERFORMANCE AUDITS PERFORMANCE INDICATOR PERFORMANCE MEASUREMENT PERSONNEL MANAGEMENT PRIVATE SECTOR PRIVATE SECTOR INSTITUTIONS PRODUCTIVITY PROGRAMS PROVINCIAL GOVERNMENTS PROVINCIAL LEVELS PROVISIONS PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PROJECT PUBLIC FUNDS PUBLIC MONEY PUBLIC MONIES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR MANAGERS PUBLIC SERVICE PUBLIC SPENDING QUALITY ASSURANCE QUALITY CONTROL QUESTIONNAIRE QUESTIONNAIRES REFORM AGENDA REFORM EFFORTS REFORM PROGRAM RESOURCE MANAGEMENT RESPONSIBILITIES RETIRED RETIREMENT RETIREMENT AGE RISK ASSESSMENT SANCTIONS SECURITIES SENIOR SKILL DEVELOPMENT STAKEHOLDERS STATE BANK STATE BANK OF PAKISTAN STATE OWNED ENTERPRISES SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TECHNICAL ASSISTANCE TERMINATION TRAINING MATERIAL TRAINING PROGRAM TRANSACTION TRANSPARENCY TREASURY TREASURY STAFF TRIAL TYPES OF AUDITS VALUABLE
Online Access:	http://documents.worldbank.org/curated/en/2007/05/8667744/pakistan-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7622

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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 Pakistan 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, strongly-founded, knowledge as to where local practices stand against the internationally developed norms 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.

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

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