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

World Bank

Washington, DC

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTING POLICIES;    ACCOUNTING STANDARDS;    ACCOUNTING SYSTEM;   

RP-ID  :  39701

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 in Nepal is intended to assist withthe implementation of more effective public financialmanagement (PFM) through better quality accounting andpublic audit processes. It is intended to provide greaterstimulus for more cost- effective outcomes of governmentspending. The specific objectives are (a) to provide thecountry's accounting and audit authorities and otherinterested stakeholders with a common well- based knowledgeas to where local practices stand in accordance with theinternationally developed standards of financial reportingand audit; (b) to assess the prevailing variances; (c) tochart paths to reduce the variances; and (d) to provide acontinuing basis for measuring improvements.