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

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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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