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...

Full description

Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English
Published:	Washington, DC 2012
Subjects:	ACCOUNTABILITY REQUIREMENTS ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL FINANCIAL STATEMENTS AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT BUDGET PLANNING BUDGETARY REFORMS CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOW STATEMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS CONSULTATION CONSULTATIVE COMMITTEE CONTINGENT LIABILITIES CORPORATE GOVERNANCE DEBT DEBT MANAGEMENT DECISION-MAKING DONOR AGENCIES ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATIONAL ACHIEVEMENT EDUCATIONAL ATTAINMENT EXPENDITURE EXPENDITURE OUTCOMES FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN AFFAIRS FOREIGN CURRENCY FOREIGN EXCHANGE FORMAL ADOPTION GOVERNMENT BUDGET GOVERNMENT DEPARTMENTS GOVERNMENT SPENDING INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL MANAGEMENT INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MACROECONOMIC MANAGEMENT MANAGEMENT CONTROL MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE INDICATOR PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PRIVATE SECTOR PROFESSIONAL BODY PROFESSIONAL SERVICES PROGRAMS PUBLIC PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS QUALITY ASSURANCE QUALITY CONTROL REFORM PROGRAM REFORM PROJECT REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RESOURCE MANAGEMENT SPECIAL ACCOUNT STATE OWNED ENTERPRISES SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TRANSPARENCY TREASURY
Online Access:	http://documents.worldbank.org/curated/en/2007/03/7606464/bangladesh-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7684

id	okr-10986-7684
recordtype	oai_dc
spelling	okr-10986-76842021-04-23T14:02:37Z Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards World Bank ACCOUNTABILITY REQUIREMENTS ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL FINANCIAL STATEMENTS AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT BUDGET PLANNING BUDGETARY REFORMS CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOW STATEMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS CONSULTATION CONSULTATIVE COMMITTEE CONTINGENT LIABILITIES CORPORATE GOVERNANCE DEBT DEBT MANAGEMENT DECISION-MAKING DONOR AGENCIES ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATIONAL ACHIEVEMENT EDUCATIONAL ATTAINMENT EXPENDITURE EXPENDITURE OUTCOMES FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN AFFAIRS FOREIGN CURRENCY FOREIGN EXCHANGE FORMAL ADOPTION GOVERNMENT BUDGET GOVERNMENT DEPARTMENTS GOVERNMENT SPENDING INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL MANAGEMENT INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MACROECONOMIC MANAGEMENT MANAGEMENT CONTROL MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE INDICATOR PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PRIVATE SECTOR PROFESSIONAL BODY PROFESSIONAL SERVICES PROGRAMS PUBLIC PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS QUALITY ASSURANCE QUALITY CONTROL REFORM PROGRAM REFORM PROJECT REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RESOURCE MANAGEMENT SPECIAL ACCOUNT STATE OWNED ENTERPRISES SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TRANSPARENCY TREASURY 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. 2012-06-11T18:19:14Z 2012-06-11T18:19:14Z 2007-03 http://documents.worldbank.org/curated/en/2007/03/7606464/bangladesh-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7684 English 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 Bangladesh
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ACCOUNTABILITY REQUIREMENTS ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL FINANCIAL STATEMENTS AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT BUDGET PLANNING BUDGETARY REFORMS CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOW STATEMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS CONSULTATION CONSULTATIVE COMMITTEE CONTINGENT LIABILITIES CORPORATE GOVERNANCE DEBT DEBT MANAGEMENT DECISION-MAKING DONOR AGENCIES ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATIONAL ACHIEVEMENT EDUCATIONAL ATTAINMENT EXPENDITURE EXPENDITURE OUTCOMES FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN AFFAIRS FOREIGN CURRENCY FOREIGN EXCHANGE FORMAL ADOPTION GOVERNMENT BUDGET GOVERNMENT DEPARTMENTS GOVERNMENT SPENDING INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL MANAGEMENT INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MACROECONOMIC MANAGEMENT MANAGEMENT CONTROL MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE INDICATOR PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PRIVATE SECTOR PROFESSIONAL BODY PROFESSIONAL SERVICES PROGRAMS PUBLIC PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS QUALITY ASSURANCE QUALITY CONTROL REFORM PROGRAM REFORM PROJECT REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RESOURCE MANAGEMENT SPECIAL ACCOUNT STATE OWNED ENTERPRISES SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TRANSPARENCY TREASURY
spellingShingle	ACCOUNTABILITY REQUIREMENTS ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL FINANCIAL STATEMENTS AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT BUDGET PLANNING BUDGETARY REFORMS CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOW STATEMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS CONSULTATION CONSULTATIVE COMMITTEE CONTINGENT LIABILITIES CORPORATE GOVERNANCE DEBT DEBT MANAGEMENT DECISION-MAKING DONOR AGENCIES ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATIONAL ACHIEVEMENT EDUCATIONAL ATTAINMENT EXPENDITURE EXPENDITURE OUTCOMES FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN AFFAIRS FOREIGN CURRENCY FOREIGN EXCHANGE FORMAL ADOPTION GOVERNMENT BUDGET GOVERNMENT DEPARTMENTS GOVERNMENT SPENDING INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL MANAGEMENT INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MACROECONOMIC MANAGEMENT MANAGEMENT CONTROL MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE INDICATOR PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PRIVATE SECTOR PROFESSIONAL BODY PROFESSIONAL SERVICES PROGRAMS PUBLIC PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS QUALITY ASSURANCE QUALITY CONTROL REFORM PROGRAM REFORM PROJECT REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RESOURCE MANAGEMENT SPECIAL ACCOUNT STATE OWNED ENTERPRISES SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TRANSPARENCY TREASURY World Bank Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
geographic_facet	South Asia Bangladesh
description	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.
format	Economic & Sector Work :: Other Financial Accountability Study
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
title_short	Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
title_full	Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
title_fullStr	Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
title_full_unstemmed	Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
title_sort	bangladesh - public sector accounting and auditing : a comparison to international standards
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2007/03/7606464/bangladesh-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7684
_version_	1764403839151112192

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

Similar Items