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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...

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Bibliographic Details
Main Author: World Bank
Language:English
Published: Washington, DC 2012
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
Description
Summary: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.

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