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

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 countri...

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Bibliographic Details
Main Author:	World Bank
Language:	English
Published:	World Bank 2012
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

Description
Summary:	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.

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

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