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

World Bank

Washington, DC

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY ARRANGEMENTS;    ACCOUNTING;    ACCOUNTING POLICIES;    ACCOUNTING PRACTICES;   

RP-ID  :  41041

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 is generally meant to help implementmore effective public financial management (PFM) throughbetter quality accounting and public audit processes inAfghanistan and to provide greater stimulus for morecost-effective outcomes of government spending. Morespecific objectives are (a) to provide the country'saccounting and audit authorities and other interestedstakeholders with a common firmly based knowledge as towhere local practices stand in accordance with internationalstandards of financial reporting and auditing; (b) to assessthe prevailing variances; (c) to chart paths for improvingthe accordance with international standards; and (d) toprovide a continuing basis for measuring improvements. Thestudy has taken the international standards as axiomaticwith any acceptable options incorporated in the standards.The study has not assessed whether the country should adopta limited version of the standards, as the processes ofdeveloping the standards have already considered anyacceptable options that can be incorporated into the text ofthe standards, but they do not override authoritativenational standards issued by governments, regulatory orprofessional accounting bodies.