World Bank2012-06-112012-06-112007-03https://hdl.handle.net/10986/7684This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh 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 well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.CC BY 3.0 IGOACCOUNTABILITY REQUIREMENTSACCOUNTING STANDARDSACCOUNTING SYSTEMACCRUAL ACCOUNTINGACCRUAL BASISACCRUAL INFORMATIONAGGREGATE FISCALAGGREGATE FISCAL MANAGEMENTANNUAL FINANCIAL STATEMENTSAUDIT FINDINGSAUDIT OFFICEAUDITING STANDARDSAUDITOR GENERALAUDITORSBUDGET FORMULATIONBUDGET MANAGEMENTBUDGET PLANNINGBUDGETARY REFORMSCASH ACCOUNTINGCASH BASISCASH FLOWCASH FLOW STATEMENTCIVIL SERVICECODE OF CONDUCTCODE OF ETHICSCONSULTATIONCONSULTATIVE COMMITTEECONTINGENT LIABILITIESCORPORATE GOVERNANCEDEBTDEBT MANAGEMENTDECISION-MAKINGDONOR AGENCIESECONOMIC DEVELOPMENTEDUCATION PROGRAMEDUCATIONAL ACHIEVEMENTEDUCATIONAL ATTAINMENTEXPENDITUREEXPENDITURE OUTCOMESFINANCIAL ACCOUNTABILITYFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL AFFAIRSFOREIGN AFFAIRSFOREIGN CURRENCYFOREIGN EXCHANGEFORMAL ADOPTIONGOVERNMENT BUDGETGOVERNMENT DEPARTMENTSGOVERNMENT SPENDINGINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL FRAMEWORKINTERNAL CONTROLINTERNAL MANAGEMENTINTERNATIONAL ORGANIZATIONINTERNATIONAL STANDARDINTERNATIONAL STANDARDSLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE SCRUTINYLOCAL GOVERNMENTMACROECONOMIC MANAGEMENTMANAGEMENT CONTROLMEMBER COUNTRIESMINISTRY OF FINANCENATIONAL AUDITNATIONAL AUTHORITIESPERFORMANCE INDICATORPERFORMANCE MANAGEMENTPERFORMANCE MEASUREMENTPRIVATE SECTORPROFESSIONAL BODYPROFESSIONAL SERVICESPROGRAMSPUBLICPUBLIC ACCOUNTSPUBLIC ENTERPRISEPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ENTITIESPUBLIC SECTOR ORGANIZATIONSPUBLIC SERVANTSQUALITY ASSURANCEQUALITY CONTROLREFORM PROGRAMREFORM PROJECTREFORM STRATEGYREGULATORY FRAMEWORKRESOURCE ALLOCATIONRESOURCE MANAGEMENTSPECIAL ACCOUNTSTATE OWNED ENTERPRISESSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTRANSPARENCYTREASURYWorld Bank10.1596/7684