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 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.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2007-05
Subjects:	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,
Online Access:	http://documents.worldbank.org/curated/en/2007/05/8667744/pakistan-public-sector-accounting-auditing-comparison-international-standards https://hdl.handle.net/10986/7622
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