World Bank2012-06-082012-06-082007https://hdl.handle.net/10986/7561This 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-USCC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTABILITY ARRANGEMENTSACCOUNTINGACCOUNTING POLICIESACCOUNTING PRACTICESACCOUNTING RECORDSACCOUNTING STANDARDSACCOUNTING SYSTEMACCRUAL ACCOUNTINGACCRUAL BASISADMINISTRATIVE FRAMEWORKANNUAL BUDGETANNUAL FINANCIAL STATEMENTSANNUAL INCOMEARTICLEASSET MANAGEMENTAUDIT FINDINGSAUDIT OFFICEAUDITED FINANCIAL STATEMENTSAUDITOR GENERALAUDITORSAUDITSAUTONOMYBALANCE SHEETBALANCE SHEETSBANKSBENEFIT PLANSBORROWINGBORROWING COSTSBUDGET CLASSIFICATIONBUDGET COMMISSIONBUDGET EXECUTIONBUDGET MANAGEMENTBUDGETINGCAPACITY BUILDINGCAPACITY BUILDING PROGRAMCAPACITY CONSTRAINTSCAPACITY-BUILDINGCASH ACCOUNTINGCASH BASISCASH FLOWCASH FLOW STATEMENTSCENTRAL GOVERNMENTCHECKSCONSOLIDATED FINANCIAL STATEMENTSCONSULTING FIRMCONSULTING FIRMSCONTINGENT LIABILITIESCONTRIBUTIONCORPORATE GOVERNANCECORRECTIVE ACTIONCURRENT ASSETSCURRENT PROGRAMSCURRICULADECISION-MAKINGDEVELOPMENT BANKDIAGNOSTIC TOOLDONOR AGENCIESDONOR FUNDSDUE DILIGENCEEARNINGSEARNINGS PER SHAREECONOMIC DEVELOPMENTEDUCATION PROGRAMSEDUCATION STANDARDSEMPLOYEE BENEFITSEXCHANGE RATESEXPENDITURE MANAGEMENTEXPENDITURE POLICIESEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITSFINANCE STAFFFINANCIAL ACCOUNTABILITYFINANCIAL AFFAIRSFINANCIAL CONTROLFINANCIAL INFORMATIONFINANCIAL INSTITUTIONSFINANCIAL INSTRUMENTSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMFINANCIAL POSITIONFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFINANCIAL SYSTEMSFISCAL AFFAIRSFISCAL INFORMATIONFOREIGN CURRENCYFOREIGN EXCHANGEGENERAL PUBLICGOVERNMENT ACCOUNTINGGOVERNMENT ACCOUNTSGOVERNMENT ASSISTANCEGOVERNMENT GRANTSGOVERNMENT SPENDINGINCOME TAXESINCOMESINDEPENDENT AUDITORINFORMATION TECHNOLOGYINSURANCEINTANGIBLE ASSETSINTERNAL AUDITINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSINTERNATIONAL AUDITING STANDARDSLAWSLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE SCRUTINYMANAGEMENT CONTROLMEMBER COUNTRIESMONITORING ARRANGEMENTSMUNICIPALITIESNATIONAL ACCOUNTINGNATIONAL AUDITNATIONAL AUTHORITIESNATIONAL GOVERNMENTNET SURPLUSPENSIONSPERFORMANCE AUDITPERFORMANCE AUDITINGPERFORMANCE AUDITSPERFORMANCE INDICATORPERFORMANCE ISSUESPERFORMANCE MEASUREMENTPERFORMANCE MEASURESPERFORMANCE TARGETSPRIVATE ENTERPRISESPRIVATE SECTORPROCUREMENT SYSTEMSPRODUCTION PROCESSPROFESSIONAL DUESPROGRAM OUTCOMESPROVISIONSPUBLIC ACCOUNTABILITYPUBLIC ACCOUNTSPUBLIC ADMINISTRATIONPUBLIC ASSETSPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC INTERESTPUBLIC MONEYPUBLIC OWNERSHIPPUBLIC PROPERTYPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ENTITIESQUALITY ASSURANCEQUALITY CONTROLQUESTIONNAIRESREFORM AGENDARESPONSIBILITIESRETIREMENTRETIREMENT BENEFITRISK ASSESSMENTSALARIESSALARYSALESENIORSERVICE ORGANIZATIONSSOCIAL ORGANIZATIONSSTAKEHOLDERSSTATE AGENCIESSTATE ASSETSSUPERVISION ARRANGEMENTSSUPPORT PROGRAMSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTECHNICAL ASSISTANCETRAINING COURSETRAINING PROGRAMTRAINING PROGRAMSTRAINING REQUIREMENTSTRANSACTIONTRANSPARENCYTREASURYTREASURY STAFFTRUE COSTSVALUABLEWorld Bank10.1596/7561