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

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTABILITY MECHANISM;    ACCOUNTABILITY SYSTEM;    ACCOUNTING POLICIES;    ACCOUNTING PRINCIPLES;   

RP-ID  :  41432

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 inPakistan 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, strongly-founded, knowledge asto where local practices stand against the internationallydeveloped norms of financial reporting and auditing; (b) toassess the prevailing variances; (c) to chart paths forimproving the accordance with international standards; and(d) to provide a continuing basis for measuring improvements.