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

This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following...

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Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English
Published:	Washington, DC 2012
Subjects:	ACCOUNTABILITY FRAMEWORK ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ADMINISTRATIVE FRAMEWORK AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT CASH ACCOUNTING CASH BASIS CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS COMMERCIAL ACCOUNTING CONSULTATION CONTINGENT LIABILITIES CORPORATE GOVERNANCE ECONOMIC DEVELOPMENT EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FISCAL REFORM FOREIGN AFFAIRS FORMAL DOCUMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT BUDGET GOVERNMENT DEPARTMENT GOVERNMENT EXPENDITURE GOVERNMENT ORGANIZATIONS GOVERNMENT RESPONSE GOVERNMENT SPENDING INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE AUDIT PERFORMANCE MEASUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ETHICS PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS PUBLIC SUPPORT QUALITY ASSURANCE REFORM PROGRAM REVENUE MANAGEMENT SENIOR MANAGERS SENIOR MEMBERS SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TRANSPARENCY TREASURY
Online Access:	http://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7706

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recordtype	oai_dc
spelling	okr-10986-77062021-04-23T14:02:37Z Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards World Bank ACCOUNTABILITY FRAMEWORK ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ADMINISTRATIVE FRAMEWORK AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT CASH ACCOUNTING CASH BASIS CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS COMMERCIAL ACCOUNTING CONSULTATION CONTINGENT LIABILITIES CORPORATE GOVERNANCE ECONOMIC DEVELOPMENT EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FISCAL REFORM FOREIGN AFFAIRS FORMAL DOCUMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT BUDGET GOVERNMENT DEPARTMENT GOVERNMENT EXPENDITURE GOVERNMENT ORGANIZATIONS GOVERNMENT RESPONSE GOVERNMENT SPENDING INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE AUDIT PERFORMANCE MEASUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ETHICS PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS PUBLIC SUPPORT QUALITY ASSURANCE REFORM PROGRAM REVENUE MANAGEMENT SENIOR MANAGERS SENIOR MEMBERS SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TRANSPARENCY TREASURY This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting. 2012-06-11T19:39:01Z 2012-06-11T19:39:01Z 2007-03 http://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7706 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 Sri Lanka
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ACCOUNTABILITY FRAMEWORK ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ADMINISTRATIVE FRAMEWORK AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT CASH ACCOUNTING CASH BASIS CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS COMMERCIAL ACCOUNTING CONSULTATION CONTINGENT LIABILITIES CORPORATE GOVERNANCE ECONOMIC DEVELOPMENT EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FISCAL REFORM FOREIGN AFFAIRS FORMAL DOCUMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT BUDGET GOVERNMENT DEPARTMENT GOVERNMENT EXPENDITURE GOVERNMENT ORGANIZATIONS GOVERNMENT RESPONSE GOVERNMENT SPENDING INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE AUDIT PERFORMANCE MEASUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ETHICS PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS PUBLIC SUPPORT QUALITY ASSURANCE REFORM PROGRAM REVENUE MANAGEMENT SENIOR MANAGERS SENIOR MEMBERS SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TRANSPARENCY TREASURY
spellingShingle	ACCOUNTABILITY FRAMEWORK ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ADMINISTRATIVE FRAMEWORK AUDIT FINDINGS AUDIT OFFICE AUDITING STANDARDS AUDITOR GENERAL AUDITORS BUDGET FORMULATION BUDGET MANAGEMENT CASH ACCOUNTING CASH BASIS CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS COMMERCIAL ACCOUNTING CONSULTATION CONTINGENT LIABILITIES CORPORATE GOVERNANCE ECONOMIC DEVELOPMENT EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FISCAL REFORM FOREIGN AFFAIRS FORMAL DOCUMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT BUDGET GOVERNMENT DEPARTMENT GOVERNMENT EXPENDITURE GOVERNMENT ORGANIZATIONS GOVERNMENT RESPONSE GOVERNMENT SPENDING INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARD INTERNATIONAL STANDARDS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOCAL GOVERNMENT MINISTRY OF FINANCE NATIONAL AUDIT NATIONAL AUTHORITIES PERFORMANCE AUDIT PERFORMANCE MEASUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ETHICS PUBLIC SECTOR ORGANIZATIONS PUBLIC SERVANTS PUBLIC SUPPORT QUALITY ASSURANCE REFORM PROGRAM REVENUE MANAGEMENT SENIOR MANAGERS SENIOR MEMBERS SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TRANSPARENCY TREASURY World Bank Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
geographic_facet	South Asia Sri Lanka
description	This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.
format	Economic & Sector Work :: Other Financial Accountability Study
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
title_short	Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
title_full	Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
title_fullStr	Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
title_full_unstemmed	Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
title_sort	sri lanka - public sector accounting and auditing : a comparison to international standards
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7706
_version_	1764403869951983616

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

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