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 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.

Bibliographic Details

Main Author:	World Bank
Language:	English
Published:	Washington, DC 2007-03
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 https://hdl.handle.net/10986/7684
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