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

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-03-19T10:23:54Z
dc.date.available2012-03-19T10:23:54Z
dc.date.issued2010-05-01
dc.description.abstractThis 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.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20100819235549
dc.identifier.doi10.1596/2890
dc.identifier.urihttps://hdl.handle.net/10986/2890
dc.languageEnglish
dc.publisherWorld Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCESS TO INFORMATION
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANT
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACCRUAL ACCOUNTING
dc.subjectACCRUAL ACCOUNTING SYSTEM
dc.subjectACCRUAL BASIS
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT FINDINGS
dc.subjectAUDIT OFFICE
dc.subjectAUDIT STANDARD
dc.subjectAUDIT STANDARDS
dc.subjectAUDIT SYSTEM
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR GENERAL
dc.subjectAUDITORS
dc.subjectBALANCE SHEET
dc.subjectBEST PRACTICE
dc.subjectBORROWING COSTS
dc.subjectBUDGET CYCLE
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET INFORMATION
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGETING
dc.subjectBUREAUCRATIC RESISTANCE
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL RESOURCES
dc.subjectCASH BALANCES
dc.subjectCASH BASIS
dc.subjectCASH FLOW
dc.subjectCASH PAYMENTS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCHART OF ACCOUNTS
dc.subjectCHECKS
dc.subjectCIVIL SERVANTS
dc.subjectCONFLICT OF INTEREST
dc.subjectCONTINGENT LIABILITIES
dc.subjectCRIMINAL
dc.subjectCRIMINAL LIABILITY
dc.subjectDEBT MANAGEMENT
dc.subjectDECISION-MAKING
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPMENT BANK
dc.subjectDISCLOSURE OF INFORMATION
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDISCRETION
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEDUCATION PROGRAMS
dc.subjectENTRY REQUIREMENTS
dc.subjectEQUIPMENT
dc.subjectETHICS
dc.subjectEXCHANGE RATES
dc.subjectEXPENDITURE DECISIONS
dc.subjectEXPENDITURE POLICIES
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDIT
dc.subjectEXTERNAL AUDITS
dc.subjectFAIR VALUE
dc.subjectFINANCES
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL AUDITS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL AFFAIRS
dc.subjectFISCAL VULNERABILITY
dc.subjectFOREIGN EXCHANGE
dc.subjectFRAUD
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT ACCOUNTING STANDARDS
dc.subjectGOVERNMENT OFFICIALS
dc.subjectGOVERNMENT SPENDING
dc.subjectHOLDING
dc.subjectINDEPENDENT AUDITOR
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION SYSTEMS
dc.subjectINITIATIVE
dc.subjectINTANGIBLE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTEGRITY
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATIVE SCRUTINY
dc.subjectLIABILITY
dc.subjectLIMA DECLARATION
dc.subjectLOCAL GOVERNMENTS
dc.subjectMINISTRIES OF FINANCE
dc.subjectMINISTRY OF FINANCE
dc.subjectMODEL LAW
dc.subjectMODEL LAWS
dc.subjectMONETARY FUND
dc.subjectNATIONAL AUDIT
dc.subjectNATIONAL GOVERNMENTS
dc.subjectOFFENSE
dc.subjectPARLIAMENTARY OVERSIGHT
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE AUDITING
dc.subjectPERFORMANCE AUDITS
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPROGRAMS
dc.subjectPROVINCIAL LEVELS
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC ACCOUNTS
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC AUTHORITIES
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC INSTITUTIONS
dc.subjectPUBLIC INTEREST
dc.subjectPUBLIC MONIES
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ENTITIES
dc.subjectPUBLIC SERVANTS
dc.subjectPUBLIC SERVICE
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectQUALITY CONTROL PROCEDURES
dc.subjectQUALITY CONTROL REVIEWS
dc.subjectREFORM PROGRAMS
dc.subjectREFORMS IN BUDGET EXECUTION
dc.subjectREGIONAL GOVERNMENTS
dc.subjectREVENUE MANAGEMENT
dc.subjectRISK MANAGEMENT
dc.subjectSANCTION
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectSUPREME AUDIT INSTITUTIONS
dc.subjectTRANSPARENCY
dc.titlePublic Sector Accounting and Auditing in South Asia : A Comparison to International Standardsen
dspace.entity.typePublication
okr.date.disclosure2010-08-19
okr.date.doiregistration2025-05-07T08:40:35.482863Z
okr.doctypeEconomic & Sector Work::Other Financial Sector Study
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20100819235549
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid785901468113081109
okr.identifier.externaldocumentum000333037_20100819235549
okr.identifier.internaldocumentum12674375
okr.identifier.report54606
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/08/19/000333037_20100819235549/Rendered/PDF/546060ESW0whit1ysisSynthesisPrinted.pdfen
okr.region.administrativeSouth Asia
okr.region.countryAfghanistan
okr.region.countryBangladesh
okr.region.countryBhutan
okr.region.countryIndia
okr.region.countryMaldives
okr.region.countryNepal
okr.region.countryPakistan
okr.region.countrySri Lanka
okr.region.geographicalSouth Asia
okr.sectorGeneral public administration sector
okr.sectorGeneral finance sector
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.sectorFinance
okr.topicPublic Sector Economics
okr.topicPublic Sector Expenditure Policy
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicFinance and Financial Sector Development::Rural Finance
okr.topicPublic Sector Corruption and Anticorruption Measures
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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