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

This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost- effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well- based knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Bibliographic Details

Main Author:	World Bank
Language:	English
Published:	Washington, DC 2007-05
Subjects:	ACCESS TO INFORMATION, ACCOUNTABILITY, ACCOUNTING POLICIES, ACCOUNTING STANDARDS, ACCOUNTING SYSTEM, ACCOUNTING SYSTEMS, ACCRUAL ACCOUNTING, ACCRUAL BASIS, ADMINISTRATIVE PROCESSES, ALLOCATION, AMENDMENT, ANNUAL REPORT, ANNUAL REVENUE, ASSET MANAGEMENT, AUDIT OFFICE, AUDIT SYSTEM, AUDITING STANDARDS, AUDITOR GENERAL, AUDITORS, BANKS, BUDGET FORMULATION, CAPACITY BUILDING, CAPACITY-BUILDING, CASH ACCOUNTING, CASH BASIS, CIVIL SERVICE, CODE OF CONDUCT, CODE OF ETHICS, COMPTROLLER GENERAL, CONSOLIDATED FINANCIAL STATEMENTS, CONTINGENT LIABILITIES, CORPORATE GOVERNANCE, CORRECTIVE ACTION, DECISION-MAKING, ECONOMIC DEVELOPMENT, EDUCATION PROGRAM, ELECTRICITY, EXPENDITURE, EXPENDITURE DATA, EXPENDITURE POLICIES, EXPENDITURES, EXTERNAL AUDITS, FINAL REPORT, FINANCIAL ACCOUNTABILITY, FINANCIAL ACCOUNTING, FINANCIAL ADMINISTRATION, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL REGULATIONS, FINANCIAL REPORTING, FINANCIAL REPORTING STANDARDS, FINANCIAL RESOURCES, FINANCIAL STATEMENT, FINANCIAL STATEMENTS, FISCAL AFFAIRS, FOREIGN AFFAIRS, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, GOVERNMENT ACCOUNTS, GOVERNMENT BUDGET, GOVERNMENT DEPARTMENTS, GOVERNMENT SPENDING, INSTITUTIONAL DEVELOPMENT, INTERNAL AUDIT, INTERNAL CONTROL, INTERNAL CONTROL SYSTEMS, INTERNATIONAL ACCOUNTING STANDARDS, INTERNATIONAL ORGANIZATION, INTERNATIONAL STANDARDS, LAWS, LEGAL FRAMEWORK, LEGAL INSTRUMENT, LEGISLATION, LEGISLATIVE SCRUTINY, MANDATORY REQUIREMENTS, MEMBER COUNTRIES, MINISTRY OF FINANCE, MUNICIPALITIES, NATIONAL ACCOUNTING, NATIONAL AUDIT, NATIONAL STANDARD, PENALTIES, PENSIONS, PERFORMANCE AUDIT, PERFORMANCE AUDITING, PERFORMANCE INDICATORS, PERFORMANCE MEASUREMENT, PROGRAMS, PUBLIC, PUBLIC ACCOUNTS, PUBLIC ENTERPRISE, PUBLIC EXPENDITURE, PUBLIC FINANCE, PUBLIC FINANCIAL MANAGEMENT, PUBLIC ORGANIZATIONS, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTING, PUBLIC SECTOR ORGANIZATIONS, PUBLIC WORKS, QUALITY ASSURANCE, REFORM PROGRAM, SENIOR OFFICIALS, STATUTORY AUTHORITY, SUPREME AUDIT INSTITUTION, SUPREME AUDIT INSTITUTIONS, TECHNICAL ASSISTANCE, TRANSPARENCY, TREASURY, WATER SUPPLY,
Online Access:	http://documents.worldbank.org/curated/en/2007/05/7782581/nepal-public-sector-accounting-auditing-comparison-international-standards https://hdl.handle.net/10986/7751
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