Publication:
Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
dc.contributor.author | World Bank | |
dc.date.accessioned | 2012-06-11T19:39:01Z | |
dc.date.available | 2012-06-11T19:39:01Z | |
dc.date.issued | 2007-03 | |
dc.description.abstract | 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. | en |
dc.identifier | http://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards | |
dc.identifier.uri | http://hdl.handle.net/10986/7706 | |
dc.language | English | |
dc.publisher | Washington, DC | |
dc.rights | CC BY 3.0 IGO | |
dc.rights.holder | World Bank | |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/igo/ | |
dc.subject | ACCOUNTABILITY FRAMEWORK | |
dc.subject | ACCOUNTING STANDARDS | |
dc.subject | ACCRUAL ACCOUNTING | |
dc.subject | ACCRUAL BASIS | |
dc.subject | ACCRUAL BUDGETING | |
dc.subject | ADMINISTRATIVE FRAMEWORK | |
dc.subject | AUDIT FINDINGS | |
dc.subject | AUDIT OFFICE | |
dc.subject | AUDITING STANDARDS | |
dc.subject | AUDITOR GENERAL | |
dc.subject | AUDITORS | |
dc.subject | BUDGET FORMULATION | |
dc.subject | BUDGET MANAGEMENT | |
dc.subject | CASH ACCOUNTING | |
dc.subject | CASH BASIS | |
dc.subject | CASH FLOWS | |
dc.subject | CENTRAL GOVERNMENT | |
dc.subject | CIVIL SERVICE | |
dc.subject | CODE OF CONDUCT | |
dc.subject | CODE OF ETHICS | |
dc.subject | COMMERCIAL ACCOUNTING | |
dc.subject | CONSULTATION | |
dc.subject | CONTINGENT LIABILITIES | |
dc.subject | CORPORATE GOVERNANCE | |
dc.subject | ECONOMIC DEVELOPMENT | |
dc.subject | EXPENDITURE CONTROL | |
dc.subject | EXPENDITURE POLICIES | |
dc.subject | EXTERNAL AUDIT | |
dc.subject | FINANCE MINISTRY | |
dc.subject | FINANCIAL ACCOUNTABILITY | |
dc.subject | FINANCIAL COMPLIANCE | |
dc.subject | FINANCIAL CONDITION | |
dc.subject | FINANCIAL INFORMATION | |
dc.subject | FINANCIAL MANAGEMENT | |
dc.subject | FINANCIAL MANAGEMENT SYSTEMS | |
dc.subject | FINANCIAL PERFORMANCE | |
dc.subject | FINANCIAL POSITION | |
dc.subject | FINANCIAL REGULATIONS | |
dc.subject | FINANCIAL REPORTING | |
dc.subject | FINANCIAL REPORTING STANDARDS | |
dc.subject | FINANCIAL REPORTS | |
dc.subject | FINANCIAL STATEMENT | |
dc.subject | FINANCIAL STATEMENTS | |
dc.subject | FISCAL AFFAIRS | |
dc.subject | FISCAL REFORM | |
dc.subject | FOREIGN AFFAIRS | |
dc.subject | FORMAL DOCUMENT | |
dc.subject | GOVERNMENT ACCOUNTING | |
dc.subject | GOVERNMENT ACCOUNTS | |
dc.subject | GOVERNMENT BUDGET | |
dc.subject | GOVERNMENT DEPARTMENT | |
dc.subject | GOVERNMENT EXPENDITURE | |
dc.subject | GOVERNMENT ORGANIZATIONS | |
dc.subject | GOVERNMENT RESPONSE | |
dc.subject | GOVERNMENT SPENDING | |
dc.subject | INSTITUTIONAL DEVELOPMENT | |
dc.subject | INSTITUTIONAL FRAMEWORK | |
dc.subject | INTERNAL CONTROL | |
dc.subject | INTERNAL CONTROLS | |
dc.subject | INTERNATIONAL ORGANIZATION | |
dc.subject | INTERNATIONAL STANDARD | |
dc.subject | INTERNATIONAL STANDARDS | |
dc.subject | LEGAL FRAMEWORK | |
dc.subject | LEGISLATION | |
dc.subject | LEGISLATIVE SCRUTINY | |
dc.subject | LOCAL GOVERNMENT | |
dc.subject | MINISTRY OF FINANCE | |
dc.subject | NATIONAL AUDIT | |
dc.subject | NATIONAL AUTHORITIES | |
dc.subject | PERFORMANCE AUDIT | |
dc.subject | PERFORMANCE MEASUREMENT | |
dc.subject | PROGRAMS | |
dc.subject | PROVISIONS | |
dc.subject | PUBLIC | |
dc.subject | PUBLIC ACCOUNTS | |
dc.subject | PUBLIC CORPORATIONS | |
dc.subject | PUBLIC DISCLOSURE | |
dc.subject | PUBLIC ENTERPRISE | |
dc.subject | PUBLIC ENTERPRISES | |
dc.subject | PUBLIC EXPENDITURE | |
dc.subject | PUBLIC EXPENDITURE MANAGEMENT | |
dc.subject | PUBLIC EXPENDITURE MANAGEMENT REFORM | |
dc.subject | PUBLIC FINANCE | |
dc.subject | PUBLIC FINANCIAL ACCOUNTABILITY | |
dc.subject | PUBLIC FINANCIAL MANAGEMENT | |
dc.subject | PUBLIC SECTOR | |
dc.subject | PUBLIC SECTOR ACCOUNTING | |
dc.subject | PUBLIC SECTOR ETHICS | |
dc.subject | PUBLIC SECTOR ORGANIZATIONS | |
dc.subject | PUBLIC SERVANTS | |
dc.subject | PUBLIC SUPPORT | |
dc.subject | QUALITY ASSURANCE | |
dc.subject | REFORM PROGRAM | |
dc.subject | REVENUE MANAGEMENT | |
dc.subject | SENIOR MANAGERS | |
dc.subject | SENIOR MEMBERS | |
dc.subject | SUPREME AUDIT INSTITUTION | |
dc.subject | SUPREME AUDIT INSTITUTIONS | |
dc.subject | TAX | |
dc.subject | TAXATION | |
dc.subject | TRANSPARENCY | |
dc.subject | TREASURY | |
dc.title | Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards | en |
dspace.entity.type | Publication | |
okr.date.disclosure | 2007-08-10 | |
okr.doctype | Economic & Sector Work :: Other Financial Accountability Study | |
okr.doctype | Economic & Sector Work | |
okr.docurl | http://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards | |
okr.globalpractice | Finance and Markets | |
okr.globalpractice | Governance | |
okr.identifier.externaldocumentum | 000310607_20070531142353 | |
okr.identifier.internaldocumentum | 7667472 | |
okr.identifier.report | 39176 | |
okr.language.supported | en | |
okr.pdfurl | http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/05/31/000310607_20070531142353/Rendered/PDF/39176optmz0LK.pdf | en |
okr.region.administrative | South Asia | |
okr.region.country | Sri Lanka | |
okr.sector | Public administration | |
okr.sector | Finance | |
okr.topic | Finance and Financial Sector Development :: Rural Finance | |
okr.topic | Public Sector Expenditure Analysis and Management | |
okr.topic | Public Sector Management and Reform | |
okr.topic | Public Sector Economics and Finance | |
okr.topic | Public Sector Regulation | |
okr.topic | Public Sector Development | |
okr.unit | Financial Management Unit (SARFM) | |
okr.volume | 1 of 1 |
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