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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| Format: | Other Financial Accountability Study |
| Language: | English en_US |
| Published: |
Washington, DC
2012
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| 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 |
| id |
okr-10986-7622 |
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| 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 |
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 |
| spellingShingle |
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 World Bank Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards |
| geographic_facet |
South Asia Asia South Asia Pakistan |
| description |
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. |
| format |
Economic & Sector Work :: Other Financial Accountability Study |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_short |
Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_full |
Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_fullStr |
Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_full_unstemmed |
Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_sort |
pakistan : public sector accounting and auditing, a comparison to international standards |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2007/05/8667744/pakistan-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7622 |
| _version_ |
1764404164016734208 |
| spelling |
okr-10986-76222021-04-23T14:02:37Z Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards World Bank 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 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. 2012-06-11T14:04:12Z 2012-06-11T14:04:12Z 2007-05 http://documents.worldbank.org/curated/en/2007/05/8667744/pakistan-public-sector-accounting-auditing-comparison-international-standards 978-969-9150-00-5 http://hdl.handle.net/10986/7622 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Other Financial Accountability Study Economic & Sector Work South Asia Asia South Asia Pakistan |