Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to inform public sector accounting and auditing authorities, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy makers and the general public in their countries with credible, relevant, and useful financial information about the collection, management, and use of public resources. This report is based on detailed 'gap analysis' assessments that were prepared in recent years in Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka, providing comparisons of public sector accounting and auditing practices in those countries to international standards. This report is a synthesis of the gap analysis reports.

Bibliographic Details

Main Author:	World Bank
Format:	Other Financial Sector Study biblioteca
Language:	English
Published:	World Bank 2010-05-01
Subjects:	ACCESS TO INFORMATION, ACCOUNTABILITY, ACCOUNTANT, ACCOUNTING STANDARDS, ACCOUNTING SYSTEMS, ACCRUAL ACCOUNTING, ACCRUAL ACCOUNTING SYSTEM, ACCRUAL BASIS, AUDIT COMMITTEE, AUDIT COMMITTEES, AUDIT FINDINGS, AUDIT OFFICE, AUDIT STANDARD, AUDIT STANDARDS, AUDIT SYSTEM, AUDITING STANDARDS, AUDITOR GENERAL, AUDITORS, BALANCE SHEET, BEST PRACTICE, BORROWING COSTS, BUDGET CYCLE, BUDGET EXECUTION, BUDGET FORMULATION, BUDGET INFORMATION, BUDGET MANAGEMENT, BUDGETING, BUREAUCRATIC RESISTANCE, CAPACITY BUILDING, CAPITAL RESOURCES, CASH BALANCES, CASH BASIS, CASH FLOW, CASH PAYMENTS, CENTRAL GOVERNMENT, CHART OF ACCOUNTS, CHECKS, CIVIL SERVANTS, CONFLICT OF INTEREST, CONTINGENT LIABILITIES, CRIMINAL, CRIMINAL LIABILITY, DEBT MANAGEMENT, DECISION-MAKING, DEVELOPING COUNTRIES, DEVELOPMENT BANK, DISCLOSURE OF INFORMATION, DISCLOSURE REQUIREMENTS, DISCRETION, ECONOMIC DEVELOPMENT, EDUCATION PROGRAMS, ENTRY REQUIREMENTS, EQUIPMENT, ETHICS, EXCHANGE RATES, EXPENDITURE DECISIONS, EXPENDITURE POLICIES, EXPENDITURES, EXTERNAL AUDIT, EXTERNAL AUDITS, FAIR VALUE, FINANCES, FINANCIAL ACCOUNTABILITY, FINANCIAL ACCOUNTING, FINANCIAL AUDITS, FINANCIAL INFORMATION, FINANCIAL INSTRUMENTS, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL PERFORMANCE, FINANCIAL REPORTING, FINANCIAL REPORTING STANDARDS, FINANCIAL REPORTS, FINANCIAL STATEMENT, FINANCIAL STATEMENTS, FINANCIAL TRANSACTIONS, FISCAL AFFAIRS, FISCAL VULNERABILITY, FOREIGN EXCHANGE, FRAUD, GOOD GOVERNANCE, GOVERNMENT ACCOUNTING, GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT OFFICIALS, GOVERNMENT SPENDING, HOLDING, INDEPENDENT AUDITOR, INFORMATION SYSTEM, INFORMATION SYSTEMS, INITIATIVE, INTANGIBLE, INTANGIBLE ASSETS, INTEGRITY, INTERNAL AUDIT, INTERNAL CONTROL, INTERNAL CONTROLS, INTERNATIONAL DEVELOPMENT, INTERNATIONAL STANDARDS, INVENTORIES, LEGAL FRAMEWORK, LEGISLATIVE SCRUTINY, LIABILITY, LIMA DECLARATION, LOCAL GOVERNMENTS, MINISTRIES OF FINANCE, MINISTRY OF FINANCE, MODEL LAW, MODEL LAWS, MONETARY FUND, NATIONAL AUDIT, NATIONAL GOVERNMENTS, OFFENSE, PARLIAMENTARY OVERSIGHT, PERFORMANCE AUDIT, PERFORMANCE AUDITING, PERFORMANCE AUDITS, PRIVATE SECTOR, PROCUREMENT, PROGRAMS, PROVINCIAL LEVELS, PROVISIONS, PUBLIC, PUBLIC ACCOUNTS, PUBLIC ADMINISTRATION, PUBLIC AUTHORITIES, PUBLIC DEBT, PUBLIC ENTERPRISES, PUBLIC EXPENDITURE, PUBLIC FINANCE, PUBLIC FINANCIAL MANAGEMENT, PUBLIC FUNDS, PUBLIC INSTITUTIONS, PUBLIC INTEREST, PUBLIC MONIES, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTING, PUBLIC SECTOR ENTITIES, PUBLIC SERVANTS, PUBLIC SERVICE, QUALITY ASSURANCE, QUALITY CONTROL, QUALITY CONTROL PROCEDURES, QUALITY CONTROL REVIEWS, REFORM PROGRAMS, REFORMS IN BUDGET EXECUTION, REGIONAL GOVERNMENTS, REVENUE MANAGEMENT, RISK MANAGEMENT, SANCTION, SUPREME AUDIT INSTITUTION, SUPREME AUDIT INSTITUTIONS, TRANSPARENCY,
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20100819235549 http://hdl.handle.net/10986/2890
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