Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTABLE GOVERNMENT;    ACCOUNTANCY;    ACCOUNTANTS;    ACCOUNTING;   

RP-ID  :  40089

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 standards purpose is to assist withthe implementation of more effective public financialmanagement (PFM) through better quality accounting andpublic audit processes in Maldives. The specific objectivesare (a) to provide the country's accounting and auditauthorities and other interested stakeholders with a commonwell-based knowledge as to where local practices stand incomparison with internationally developed standards offinancial reporting and audit; (b) to assess the prevailingvariances; (c) to chart paths to reduce the variances; and(d) to provide a continuing basis for measuringimprovements. Annex A explains the methodology used for thestudy. Annex B provides a summary of internationalaccounting and auditing standards referred to in this study.Annex C and D provide country accounting and auditinglegislation, respectively. Lastly, Annex E includes adescription of the benefits of accrual accounting.