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 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.

Bibliographic Details

Main Author:	World Bank
Format:	Other Financial Accountability Study biblioteca
Language:	English
Published:	Washington, DC 2007-03
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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