World Bank2012-06-112012-06-112007-05978-969-9150-00-5https://hdl.handle.net/10986/7622This 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 Pakistan 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, strongly-founded, knowledge as to where local practices stand against the internationally developed norms 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.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY MECHANISMACCOUNTABILITY SYSTEMACCOUNTING POLICIESACCOUNTING PRINCIPLESACCOUNTING PROCEDURESACCOUNTING RECORDSACCOUNTING STANDARDSACCOUNTING SYSTEMSACCOUNTING TREATMENTACCRUAL ACCOUNTINGACCRUAL BASISACCRUAL INFORMATIONADBANNUAL FINANCIAL STATEMENTSANNUAL PERFORMANCEANNUAL REPORTAPPROPRIATIONARTICLEASSETSAUDIT FINDINGSAUDIT OFFICEAUDITED FINANCIAL STATEMENTSAUDITINGAUDITORAUDITOR GENERALAUDITORSBANK ACCOUNTSBEST PRACTICEBORROWINGBUDGET MANAGEMENTBUDGETINGCAPACITY BUILDINGCAPACITY-BUILDINGCASH BALANCECASH BALANCESCASH BASISCASH FLOWCASH FLOW STATEMENTCASH FLOWSCASH PAYMENTSCENTRAL AGENCIESCENTRAL GOVERNMENTCHART OF ACCOUNTSCIVIL SERVANTSCIVIL SERVICECONFIDENCECONSOLIDATIONCONTINGENCIESCONTRIBUTIONCORPORATE GOVERNANCECOST-RECOVERYCURRENT PROGRAMSDEBTDEBT-MANAGEMENTDECISION-MAKINGDEFENSE EXPENDITURESDEVELOPMENT BANKDISCLOSURE REQUIREMENTSDISTRICT GOVERNMENTSDROUGHTEDUCATION STANDARDSELECTRICITYETHICSEXCHANGE COMMISSIONEXPENDITURE POLICIESEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITORSEXTERNAL AUDITSFEDERAL GOVERNMENTFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTINGFINANCIAL ADVISERSFINANCIAL ANALYSISFINANCIAL CONTROLFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL AFFAIRSFOREIGN CURRENCYFRAUDGENERAL ACCOUNTSGENERAL PUBLICGOVERNMENT ACCOUNTSGOVERNMENT BUDGETGOVERNMENT SPENDINGHUMAN RESOURCE MANAGEMENTINFORMED DECISIONINITIATIVEINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSJUSTICELAWSLEGISLATIONLEGISLATIVE SCRUTINYLOANLOCAL GOVERNMENTSMANAGEMENT CONTROLMANAGEMENT INFORMATION SYSTEMSMANAGEMENT REPORTSMANDATESMEDIAMEMBER COUNTRIESMIGRATIONMINISTRY OF FINANCEMODEL LEGISLATIONMONIESNATIONAL AUDITNATIONAL GOVERNMENTSPEER REVIEWPENALTIESPENSIONSPERFORMANCE AUDITPERFORMANCE AUDITSPERFORMANCE INDICATORPERFORMANCE MEASUREMENTPERSONNEL MANAGEMENTPRIVATE SECTORPRIVATE SECTOR INSTITUTIONSPRODUCTIVITYPROGRAMSPROVINCIAL GOVERNMENTSPROVINCIAL LEVELSPROVISIONSPUBLIC ACCOUNTSPUBLIC ENTERPRISEPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT PROJECTPUBLIC FUNDSPUBLIC MONEYPUBLIC MONIESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR MANAGERSPUBLIC SERVICEPUBLIC SPENDINGQUALITY ASSURANCEQUALITY CONTROLQUESTIONNAIREQUESTIONNAIRESREFORM AGENDAREFORM EFFORTSREFORM PROGRAMRESOURCE MANAGEMENTRESPONSIBILITIESRETIREDRETIREMENTRETIREMENT AGERISK ASSESSMENTSANCTIONSSECURITIESSENIORSKILL DEVELOPMENTSTAKEHOLDERSSTATE BANKSTATE BANK OF PAKISTANSTATE OWNED ENTERPRISESSUPPORT PROGRAMSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTECHNICAL ASSISTANCETERMINATIONTRAINING MATERIALTRAINING PROGRAMTRANSACTIONTRANSPARENCYTREASURYTREASURY STAFFTRIALTYPES OF AUDITSVALUABLEWorld Bank10.1596/978-969-9150-00-5