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

This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide...

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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 REQUIREMENTS ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL INFORMATION ADMINISTRATIVE FRAMEWORK AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION ASSET MANAGEMENT AUDIT FINDINGS AUDIT OFFICE AUDITING AUDITOR GENERAL AUDITORS AUTONOMY BORROWING BUDGET FORMULATION BUDGET MANAGEMENT BUDGET PLANNING BUDGETARY REFORMS BUDGETING CASH ACCOUNTING CASH BALANCES CASH BASIS CASH FLOW CASH FLOW STATEMENT CIVIL SERVANTS CIVIL SERVICE CONSOLIDATED FINANCIAL STATEMENTS CONTINGENT LIABILITIES CONTRIBUTION CORPORATE GOVERNANCE CURRENT PROGRAMS CURRICULA DEBT DEBT MANAGEMENT DECISION-MAKING DELEGATION OF AUTHORITY DEVELOPMENT BANK DIAGNOSTIC TOOL DONOR AGENCIES DUE DILIGENCE ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATION STANDARDS EDUCATIONAL ACHIEVEMENT EDUCATIONAL ATTAINMENT EXPENDITURE OUTCOMES EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL MANAGEMENT TRAINING FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FISCAL AFFAIRS FOREIGN CURRENCY FOREIGN EXCHANGE GENERAL PUBLIC GOVERNMENT BUDGET GOVERNMENT POLICY GOVERNMENT SPENDING INDEPENDENT AUDITORS INFORMATION TECHNOLOGY INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MACROECONOMIC MANAGEMENT MANAGEMENT CONTROL MEMBER COUNTRIES MIGRATION MINISTRY OF FINANCE MODEL LEGISLATION NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL AUTHORITIES NATIONAL GOVERNMENT PENALTIES PENSIONS PERFORMANCE AUDIT PERFORMANCE INDICATOR PERFORMANCE ISSUES PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT POLICY DECISIONS PRIVATE SECTOR PROGRAMS PROVISIONS PUBLIC ACCOUNTS PUBLIC AUTHORITIES PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC OFFICIALS PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVANTS PUBLIC UTILITIES QUALITY ASSURANCE QUALITY CONTROL QUESTIONNAIRE QUESTIONNAIRES REFORM PROGRAM REFORM PROJECT REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RETIRED SALES SENIOR SPECIAL ACCOUNT STAKEHOLDERS STATE OWNED ENTERPRISES SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TECHNICAL ASSISTANCE TRAINING COURSE TRAINING PROGRAMS TRANSPARENCY TREASURY TRUE COSTS WATER SUPPLY WORK EXPERIENCE
Online Access:	http://documents.worldbank.org/curated/en/2007/05/8667834/bangladesh-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7624

Description
Summary:	This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh 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 well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

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

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