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

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-08T18:51:39Z
dc.date.available2012-06-08T18:51:39Z
dc.date.issued2007
dc.description.abstractThis assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common firmly based knowledge as to where local practices stand in accordance with international standards of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements. The study has taken the international standards as axiomatic with any acceptable options incorporated in the standards. The study has not assessed whether the country should adopt a limited version of the standards, as the processes of developing the standards have already considered any acceptable options that can be incorporated into the text of the standards, but they do not override authoritative national standards issued by governments, regulatory or professional accounting bodies.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/10/8820389/afghanistan-public-sector-accounting-auditing-comparison-international-standards
dc.identifier.doi10.1596/7561
dc.identifier.urihttps://hdl.handle.net/10986/7561
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
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 ARRANGEMENTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEM
dc.subjectACCRUAL ACCOUNTING
dc.subjectACCRUAL BASIS
dc.subjectADMINISTRATIVE FRAMEWORK
dc.subjectANNUAL BUDGET
dc.subjectANNUAL FINANCIAL STATEMENTS
dc.subjectANNUAL INCOME
dc.subjectARTICLE
dc.subjectASSET MANAGEMENT
dc.subjectAUDIT FINDINGS
dc.subjectAUDIT OFFICE
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITOR GENERAL
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTONOMY
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANKS
dc.subjectBENEFIT PLANS
dc.subjectBORROWING
dc.subjectBORROWING COSTS
dc.subjectBUDGET CLASSIFICATION
dc.subjectBUDGET COMMISSION
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGETING
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY BUILDING PROGRAM
dc.subjectCAPACITY CONSTRAINTS
dc.subjectCAPACITY-BUILDING
dc.subjectCASH ACCOUNTING
dc.subjectCASH BASIS
dc.subjectCASH FLOW
dc.subjectCASH FLOW STATEMENTS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCHECKS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSULTING FIRM
dc.subjectCONSULTING FIRMS
dc.subjectCONTINGENT LIABILITIES
dc.subjectCONTRIBUTION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORRECTIVE ACTION
dc.subjectCURRENT ASSETS
dc.subjectCURRENT PROGRAMS
dc.subjectCURRICULA
dc.subjectDECISION-MAKING
dc.subjectDEVELOPMENT BANK
dc.subjectDIAGNOSTIC TOOL
dc.subjectDONOR AGENCIES
dc.subjectDONOR FUNDS
dc.subjectDUE DILIGENCE
dc.subjectEARNINGS
dc.subjectEARNINGS PER SHARE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEDUCATION PROGRAMS
dc.subjectEDUCATION STANDARDS
dc.subjectEMPLOYEE BENEFITS
dc.subjectEXCHANGE RATES
dc.subjectEXPENDITURE MANAGEMENT
dc.subjectEXPENDITURE POLICIES
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDIT
dc.subjectEXTERNAL AUDITS
dc.subjectFINANCE STAFF
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL AFFAIRS
dc.subjectFINANCIAL CONTROL
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEM
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFISCAL AFFAIRS
dc.subjectFISCAL INFORMATION
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN EXCHANGE
dc.subjectGENERAL PUBLIC
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT ACCOUNTS
dc.subjectGOVERNMENT ASSISTANCE
dc.subjectGOVERNMENT GRANTS
dc.subjectGOVERNMENT SPENDING
dc.subjectINCOME TAXES
dc.subjectINCOMES
dc.subjectINDEPENDENT AUDITOR
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINSURANCE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROL SYSTEMS
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL AUDITING STANDARDS
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE SCRUTINY
dc.subjectMANAGEMENT CONTROL
dc.subjectMEMBER COUNTRIES
dc.subjectMONITORING ARRANGEMENTS
dc.subjectMUNICIPALITIES
dc.subjectNATIONAL ACCOUNTING
dc.subjectNATIONAL AUDIT
dc.subjectNATIONAL AUTHORITIES
dc.subjectNATIONAL GOVERNMENT
dc.subjectNET SURPLUS
dc.subjectPENSIONS
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE AUDITING
dc.subjectPERFORMANCE AUDITS
dc.subjectPERFORMANCE INDICATOR
dc.subjectPERFORMANCE ISSUES
dc.subjectPERFORMANCE MEASUREMENT
dc.subjectPERFORMANCE MEASURES
dc.subjectPERFORMANCE TARGETS
dc.subjectPRIVATE ENTERPRISES
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT SYSTEMS
dc.subjectPRODUCTION PROCESS
dc.subjectPROFESSIONAL DUES
dc.subjectPROGRAM OUTCOMES
dc.subjectPROVISIONS
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC ACCOUNTS
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC ASSETS
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC INTEREST
dc.subjectPUBLIC MONEY
dc.subjectPUBLIC OWNERSHIP
dc.subjectPUBLIC PROPERTY
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ENTITIES
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectQUESTIONNAIRES
dc.subjectREFORM AGENDA
dc.subjectRESPONSIBILITIES
dc.subjectRETIREMENT
dc.subjectRETIREMENT BENEFIT
dc.subjectRISK ASSESSMENT
dc.subjectSALARIES
dc.subjectSALARY
dc.subjectSALE
dc.subjectSENIOR
dc.subjectSERVICE ORGANIZATIONS
dc.subjectSOCIAL ORGANIZATIONS
dc.subjectSTAKEHOLDERS
dc.subjectSTATE AGENCIES
dc.subjectSTATE ASSETS
dc.subjectSUPERVISION ARRANGEMENTS
dc.subjectSUPPORT PROGRAM
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectSUPREME AUDIT INSTITUTIONS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRAINING COURSE
dc.subjectTRAINING PROGRAM
dc.subjectTRAINING PROGRAMS
dc.subjectTRAINING REQUIREMENTS
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTREASURY STAFF
dc.subjectTRUE COSTS
dc.subjectVALUABLE
dc.titleAfghanistan - Public Sector Accounting and Auditing : A Comparison to International Standardsen
dspace.entity.typePublication
okr.crosscuttingsolutionareaJobs
okr.date.disclosure2007-11-30
okr.date.doiregistration2025-05-07T11:14:04.840Z
okr.doctypeEconomic & Sector Work::Other Financial Accountability Study
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/10/8820389/afghanistan-public-sector-accounting-auditing-comparison-international-standards
okr.globalpracticeSocial Protection and Labor
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid714621468180237931
okr.identifier.externaldocumentum000020953_20071203091134
okr.identifier.internaldocumentum8820389
okr.identifier.report41041
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/12/03/000020953_20071203091134/Rendered/PDF/410410AF.pdfen
okr.region.administrativeSouth Asia
okr.region.countryAfghanistan
okr.region.geographicalAsia
okr.region.geographicalSouth Asia
okr.sectorFinance
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.topicBanks and Banking Reform
okr.topicPublic Sector Expenditure Analysis and Management
okr.topicSocial Protections and Labor::Labor Policies
okr.topicPublic Sector Economics and Finance
okr.topicFinance and Financial Sector Development
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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