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

World Bank

Washington, DC

关键词: ACCOUNTABILITY REQUIREMENTS;    ACCOUNTING POLICIES;    ACCOUNTING PRACTICES;    ACCOUNTING RECORDS;    ACCOUNTING STANDARDS;   

RP-ID  :  41427

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 assessment of public sectoraccounting and auditing for Bangladesh is meant generally tohelp implement more effective Public Financial Management(PFM) through better quality accounting and public auditprocesses in Bangladesh and to provide greater stimulus formore cost effective outcomes of government spending. Morespecific objectives are (a) to provide the country'saccounting and audit authorities and other interestedstakeholders with a common well-founded knowledge as towhere local practices stand against the internationallydeveloped norms of financial reporting and auditing; (b) toassess prevailing variances; (c) to chart paths forimproving the accordance with international standards; and(d) to provide a continuing basis for measuring improvements.