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

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collection.link.10
https://openknowledge.worldbank.org/handle/10986/2111
collection.name.10
Accounting and Auditing Assessment
dc.contributor.author
World Bank
dc.date.accessioned
2012-05-31T20:32:43Z
dc.date.available
2012-05-31T20:32:43Z
dc.date.issued
2007
dc.description.abstract
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. 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 strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements.
en
dc.identifier
http://documents.worldbank.org/curated/en/2007/05/8667957/sri-lanka-public-sector-accounting-auditing-comparison-international-standards
dc.identifier.isbn
978-955-890-825-9
dc.identifier.uri
http://hdl.handle.net/10986/6797
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, 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
ACCOUNT
dc.subject
ACCOUNTABILITY FRAMEWORK
dc.subject
ACCOUNTANCY
dc.subject
ACCOUNTANTS
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING FIRMS
dc.subject
ACCOUNTING POLICIES
dc.subject
ACCOUNTING PRACTICES
dc.subject
ACCOUNTING SERVICES
dc.subject
ACCOUNTING STANDARDS
dc.subject
ACCOUNTS
dc.subject
ACCRUAL ACCOUNTING
dc.subject
ACCRUAL BASIS
dc.subject
ACCRUAL BUDGETING
dc.subject
ACCRUALS
dc.subject
ADMINISTRATIVE FRAMEWORK
dc.subject
APPROPRIATION
dc.subject
ARTICLE
dc.subject
ATTESTATION
dc.subject
AUDIT COMMITTEES
dc.subject
AUDIT DEPARTMENTS
dc.subject
AUDIT ENGAGEMENTS
dc.subject
AUDIT EVIDENCE
dc.subject
AUDIT FINDINGS
dc.subject
AUDIT OBJECTIVES
dc.subject
AUDIT OFFICE
dc.subject
AUDIT OFFICES
dc.subject
AUDIT REPORTS
dc.subject
AUDITED ACCOUNTS
dc.subject
AUDITED FINANCIAL STATEMENTS
dc.subject
AUDITING
dc.subject
AUDITING PROFESSION
dc.subject
AUDITING STANDARDS
dc.subject
AUDITOR GENERAL
dc.subject
AUDITOR-GENERAL
dc.subject
AUDITORS
dc.subject
AUDITS
dc.subject
BUDGET FORMULATION
dc.subject
BUDGET MANAGEMENT
dc.subject
BUDGETING
dc.subject
BUSINESS COMBINATIONS
dc.subject
CAPITAL EXPENDITURE
dc.subject
CASH ACCOUNTING
dc.subject
CASH BASIS
dc.subject
CASH FLOW
dc.subject
CASH FLOWS
dc.subject
CENTRAL GOVERNMENT
dc.subject
CIVIL SERVICE
dc.subject
COMMERCIAL ACCOUNTING
dc.subject
CONFIRMATIONS
dc.subject
CONTINGENT LIABILITIES
dc.subject
CORPORATE GOVERNANCE
dc.subject
DECISION- MAKING
dc.subject
DIAGNOSTIC TOOL
dc.subject
DUE DILIGENCE
dc.subject
EDUCATION PROGRAMS
dc.subject
EXCHANGE RATES
dc.subject
EXPENDITURE
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 INSTITUTIONS
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FINANCIAL MANAGEMENT SYSTEMS
dc.subject
FINANCIAL OPERATIONS
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
FINANCIAL SYSTEMS
dc.subject
FINANCIAL YEARS
dc.subject
FISCAL AFFAIRS
dc.subject
FISCAL REFORM
dc.subject
FOREIGN EXCHANGE
dc.subject
GOOD PRACTICE
dc.subject
GOVERNMENT ACCOUNTING
dc.subject
GOVERNMENT ACCOUNTS
dc.subject
GOVERNMENT AUDITING
dc.subject
GOVERNMENT BUDGET
dc.subject
GOVERNMENT EXPENDITURE
dc.subject
GOVERNMENT GRANTS
dc.subject
GOVERNMENT SPENDING
dc.subject
INCOME TAXES
dc.subject
INDEPENDENT AUDITOR
dc.subject
INSURANCE
dc.subject
INTANGIBLE ASSETS
dc.subject
INTERNAL AUDIT
dc.subject
INTERNAL AUDITING
dc.subject
INTERNAL CONTROL
dc.subject
INTERNAL CONTROL SYSTEMS
dc.subject
INTERNAL CONTROLS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS
dc.subject
LEGISLATIVE SCRUTINY
dc.subject
MEMBER COUNTRIES
dc.subject
MINISTRY OF FINANCE
dc.subject
NATIONAL ACCOUNTING
dc.subject
NATIONAL AUDIT
dc.subject
NATIONAL AUTHORITIES
dc.subject
NATIONAL GOVERNMENT
dc.subject
NET SURPLUS
dc.subject
PERFORMANCE AUDIT
dc.subject
PERFORMANCE MANAGEMENT
dc.subject
PERFORMANCE MEASUREMENT
dc.subject
PERFORMANCE MEASURES
dc.subject
PERFORMANCE TARGETS
dc.subject
PROCUREMENT
dc.subject
PROGRAMS
dc.subject
PROVISIONS
dc.subject
PUBLIC
dc.subject
PUBLIC ACCOUNTABILITY
dc.subject
PUBLIC ACCOUNTS
dc.subject
PUBLIC ADMINISTRATION
dc.subject
PUBLIC CORPORATION
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 INTEREST
dc.subject
PUBLIC RESOURCES
dc.subject
PUBLIC SECTOR
dc.subject
PUBLIC SECTOR ACCOUNTING
dc.subject
PUBLIC SECTOR ENTITIES
dc.subject
PUBLIC SERVANTS
dc.subject
PUBLIC SERVICE
dc.subject
QUALITY ASSURANCE
dc.subject
QUALITY CONTROL
dc.subject
RECURRENT EXPENDITURE
dc.subject
REFORM PROGRAM
dc.subject
REPORTING SYSTEMS
dc.subject
REVENUE MANAGEMENT
dc.subject
SERVICE ORGANIZATIONS
dc.subject
SOUTH ASIAN
dc.subject
SUPREME AUDIT INSTITUTION
dc.subject
SUPREME AUDIT INSTITUTIONS
dc.subject
TAX
dc.subject
TAXATION
dc.subject
TOTAL EXPENDITURE
dc.subject
TRANSPARENCY
dc.subject
TREASURY
dc.title
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards
en
okr.crosscuttingsolutionarea
Public-Private Partnerships
okr.doctype
Economic & Sector Work
okr.doctype
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
okr.docurl
http://documents.worldbank.org/curated/en/2007/05/8667957/sri-lanka-public-sector-accounting-auditing-comparison-international-standards
okr.globalpractice
Governance
okr.globalpractice
Trade and Competitiveness
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000011823_20071109163147
okr.identifier.internaldocumentum
8667957
okr.identifier.report
41426
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/11/09/000011823_20071109163147/Rendered/PDF/414260LK0Audit10ALSO03917601PUBLIC1.pdf
en
okr.region.administrative
South Asia
okr.region.country
Sri Lanka
okr.sector
Finance
okr.sector
Public Administration
okr.sector
Law
okr.sector
Public Administration, Law, and Justice
okr.topic
Private Sector Development :: Business Environment
okr.topic
Public Sector Expenditure Analysis and Management
okr.topic
Private Sector Development :: Competitiveness and Competition Policy
okr.topic
Private Sector Development :: Business in Development
okr.topic
Public Sector Economics and Finance
okr.topic
Public Sector Development
okr.unit
Financial Management Unit (SARFM)

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