Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

World Bank

World Bank

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTANT;    ACCOUNTING STANDARDS;    ACCOUNTING SYSTEMS;   

RP-ID  :  54606

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report aims to support regionalcollaboration and renewed collective efforts to strengthenfinancial management and oversight practices in South Asia.It compares the public sector accounting and auditingpractices in eight South Asian countries to internationalstandards. It is intended to inform public sector accountingand auditing authorities, primarily Ministries of Finance,accountants general, and auditors general, and support theirefforts to provide senior policy makers and the generalpublic in their countries with credible, relevant, anduseful financial information about the collection,management, and use of public resources. This report isbased on detailed 'gap analysis' assessments thatwere prepared in recent years in Afghanistan, Bangladesh,Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka,providing comparisons of public sector accounting andauditing practices in those countries to internationalstandards. This report is a synthesis of the gap analysis reports.