Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is inten...
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| Format: | Economic & Sector Work |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2007/05/8667957/sri-lanka-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/6797 |
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okr-10986-6797 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNT ACCOUNTABILITY FRAMEWORK ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ACCRUALS ADMINISTRATIVE FRAMEWORK APPROPRIATION ARTICLE ATTESTATION AUDIT COMMITTEES AUDIT DEPARTMENTS AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT FINDINGS AUDIT OBJECTIVES AUDIT OFFICE AUDIT OFFICES AUDIT REPORTS AUDITED ACCOUNTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS AUDITS BUDGET FORMULATION BUDGET MANAGEMENT BUDGETING BUSINESS COMBINATIONS CAPITAL EXPENDITURE CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE COMMERCIAL ACCOUNTING CONFIRMATIONS CONTINGENT LIABILITIES CORPORATE GOVERNANCE DECISION- MAKING DIAGNOSTIC TOOL DUE DILIGENCE EDUCATION PROGRAMS EXCHANGE RATES EXPENDITURE EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL OPERATIONS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FINANCIAL YEARS FISCAL AFFAIRS FISCAL REFORM FOREIGN EXCHANGE GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT GRANTS GOVERNMENT SPENDING INCOME TAXES INDEPENDENT AUDITOR INSURANCE INTANGIBLE ASSETS INTERNAL AUDIT INTERNAL AUDITING INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGISLATIVE SCRUTINY MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL AUTHORITIES NATIONAL GOVERNMENT NET SURPLUS PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS PROCUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC CORPORATION PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVANTS PUBLIC SERVICE QUALITY ASSURANCE QUALITY CONTROL RECURRENT EXPENDITURE REFORM PROGRAM REPORTING SYSTEMS REVENUE MANAGEMENT SERVICE ORGANIZATIONS SOUTH ASIAN SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TOTAL EXPENDITURE TRANSPARENCY TREASURY |
| spellingShingle |
ACCOUNT ACCOUNTABILITY FRAMEWORK ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ACCRUALS ADMINISTRATIVE FRAMEWORK APPROPRIATION ARTICLE ATTESTATION AUDIT COMMITTEES AUDIT DEPARTMENTS AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT FINDINGS AUDIT OBJECTIVES AUDIT OFFICE AUDIT OFFICES AUDIT REPORTS AUDITED ACCOUNTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS AUDITS BUDGET FORMULATION BUDGET MANAGEMENT BUDGETING BUSINESS COMBINATIONS CAPITAL EXPENDITURE CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE COMMERCIAL ACCOUNTING CONFIRMATIONS CONTINGENT LIABILITIES CORPORATE GOVERNANCE DECISION- MAKING DIAGNOSTIC TOOL DUE DILIGENCE EDUCATION PROGRAMS EXCHANGE RATES EXPENDITURE EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL OPERATIONS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FINANCIAL YEARS FISCAL AFFAIRS FISCAL REFORM FOREIGN EXCHANGE GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT GRANTS GOVERNMENT SPENDING INCOME TAXES INDEPENDENT AUDITOR INSURANCE INTANGIBLE ASSETS INTERNAL AUDIT INTERNAL AUDITING INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGISLATIVE SCRUTINY MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL AUTHORITIES NATIONAL GOVERNMENT NET SURPLUS PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS PROCUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC CORPORATION PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVANTS PUBLIC SERVICE QUALITY ASSURANCE QUALITY CONTROL RECURRENT EXPENDITURE REFORM PROGRAM REPORTING SYSTEMS REVENUE MANAGEMENT SERVICE ORGANIZATIONS SOUTH ASIAN SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TOTAL EXPENDITURE TRANSPARENCY TREASURY World Bank Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards |
| geographic_facet |
South Asia Sri Lanka |
| description |
This assessment of public sector
accounting and auditing is generally meant to assist with
the implementation of more effective Public Financial
Management (PFM) through better quality accounting and
public audit processes in Sri Lanka. It is intended to
provide greater stimulus for more cost-effective outcomes of
government spending. The specific objectives are (a) to
provide the country's accounting and audit authorities
and other interested stakeholders with a common strongly
founded knowledge as to where local practices stand in
accordance with the internationally developed standards of
financial reporting and audit; (b) to assess the prevailing
variances; (c) to chart paths to reduce those variances; and
(d) to provide a continuing basis for measuring improvements. |
| format |
Economic & Sector Work |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_short |
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_full |
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_fullStr |
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_full_unstemmed |
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards |
| title_sort |
sri lanka : public sector accounting and auditing, a comparison to international standards |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2007/05/8667957/sri-lanka-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/6797 |
| _version_ |
1764398549120843776 |
| spelling |
okr-10986-67972021-04-23T14:02:26Z Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards World Bank ACCOUNT ACCOUNTABILITY FRAMEWORK ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUAL BUDGETING ACCRUALS ADMINISTRATIVE FRAMEWORK APPROPRIATION ARTICLE ATTESTATION AUDIT COMMITTEES AUDIT DEPARTMENTS AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT FINDINGS AUDIT OBJECTIVES AUDIT OFFICE AUDIT OFFICES AUDIT REPORTS AUDITED ACCOUNTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS AUDITS BUDGET FORMULATION BUDGET MANAGEMENT BUDGETING BUSINESS COMBINATIONS CAPITAL EXPENDITURE CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOWS CENTRAL GOVERNMENT CIVIL SERVICE COMMERCIAL ACCOUNTING CONFIRMATIONS CONTINGENT LIABILITIES CORPORATE GOVERNANCE DECISION- MAKING DIAGNOSTIC TOOL DUE DILIGENCE EDUCATION PROGRAMS EXCHANGE RATES EXPENDITURE EXPENDITURE CONTROL EXPENDITURE POLICIES EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL CONDITION FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL OPERATIONS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FINANCIAL YEARS FISCAL AFFAIRS FISCAL REFORM FOREIGN EXCHANGE GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT GRANTS GOVERNMENT SPENDING INCOME TAXES INDEPENDENT AUDITOR INSURANCE INTANGIBLE ASSETS INTERNAL AUDIT INTERNAL AUDITING INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGISLATIVE SCRUTINY MEMBER COUNTRIES MINISTRY OF FINANCE NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL AUTHORITIES NATIONAL GOVERNMENT NET SURPLUS PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS PROCUREMENT PROGRAMS PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC CORPORATION PUBLIC CORPORATIONS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVANTS PUBLIC SERVICE QUALITY ASSURANCE QUALITY CONTROL RECURRENT EXPENDITURE REFORM PROGRAM REPORTING SYSTEMS REVENUE MANAGEMENT SERVICE ORGANIZATIONS SOUTH ASIAN SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX TAXATION TOTAL EXPENDITURE TRANSPARENCY TREASURY This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements. 2012-05-31T20:32:43Z 2012-05-31T20:32:43Z 2007 http://documents.worldbank.org/curated/en/2007/05/8667957/sri-lanka-public-sector-accounting-auditing-comparison-international-standards 978-955-890-825-9 http://hdl.handle.net/10986/6797 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) South Asia Sri Lanka |