Publication: Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards
Date
2007-05
ISSN
Published
2007-05
Author(s)
World Bank
Abstract
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 fi nancial 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.
Citation
“World Bank. 2007. Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/828cae59-6349-5554-9b84-f114261c3ba4 License: CC BY 3.0 IGO.”