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

This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to prov...

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Bibliographic Details
Main Author:	World Bank
Format:	Economic & Sector Work
Language:	English en_US
Published:	World Bank, Washington, DC 2012
Subjects:	ACCESS TO INFORMATION ACCOUNTANT ACCOUNTING POLICIES ACCOUNTING RECORDS ACCOUNTING STANDARD ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCRUAL ACCOUNTING ACCRUAL BASIS ADMINISTRATIVE FRAMEWORK ALLOCATION ANNUAL FINANCIAL STATEMENTS ANNUAL REPORT ANNUAL REPORTS ANNUAL REVENUE APPROPRIATION ARREARS ASSET MANAGEMENT AUDIT COMMITTEE AUDIT COMMITTEES AUDIT FINDINGS AUDIT OFFICE AUDIT STANDARDS AUDIT SYSTEM AUDITED FINANCIAL STATEMENTS AUDITOR GENERAL AUDITORS AUTONOMY BANKS BEST PRACTICE BEST PRACTICES BORROWING BORROWINGS BUDGET FORMULATION BUDGETING CAPACITY BUILDING CAPACITY-BUILDING CASH ACCOUNTING CASH BALANCE CASH BALANCES CASH BASIS CHART OF ACCOUNTS CIVIL SERVICE COMPTROLLER GENERAL CONSOLIDATED FINANCIAL STATEMENTS CONTINGENT LIABILITIES CONTRIBUTION CORPORATE GOVERNANCE CORRECTIVE ACTION CURRICULA CURRICULUM DECISION-MAKING DEMOCRATIC SYSTEM DEPOSIT DEVELOPMENT BANK DONOR AGENCIES ECONOMIC DEVELOPMENT EDUCATION PROGRAM EDUCATION PROGRAMS EDUCATION STANDARDS ELECTRICITY EXPENDITURE DATA EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL APPROACH FINANCIAL CONTROL FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL PROCEDURE FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN CURRENCY FRAUD FRAUDULENT TRANSACTIONS GENERAL PUBLIC GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOVERNMENT ACCOUNTS GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT CAPACITY GOVERNMENT INVESTMENT GOVERNMENT SPENDING HUMAN RESOURCE HUMAN RESOURCES INFORMATION SYSTEMS INFORMATION TECHNOLOGY INSTITUTIONAL CAPACITY INSTITUTIONAL DEVELOPMENT INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL AUDITING STANDARDS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVENTORY ISSUANCE KEY PERFORMANCE INDICATORS LAWS LEGAL FRAMEWORK LEGAL INSTRUMENT LEGISLATION LEGISLATIVE SCRUTINY LIABILITY LOAN MARKET PRICE MATHEMATICS MEMBER COUNTRIES MIGRATION MINISTRY OF FINANCE MODEL LAWS MONETARY FUND MUNICIPALITIES NATIONAL ACCOUNTING NATIONAL AUDIT OUTSTANDING ADVANCES PEER REVIEW PENALTIES PENSIONS PERFORMANCE AUDIT PERFORMANCE AUDITING PERFORMANCE AUDITS PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT POLITICAL MOVEMENTS PROGRAM MANAGERS PROGRAMS PROVISIONS PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC ORGANIZATIONS PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVANTS PUBLIC SERVICE PUBLIC WORKS QUALITY ASSURANCE QUALITY CONTROL QUALITY STANDARDS QUESTIONNAIRE QUESTIONNAIRES REFORM PROGRAM RESPONSIBILITIES RETIRED RISK ASSESSMENT SENIOR STAKEHOLDER STAKEHOLDERS SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TECHNICAL ASSISTANCE TRAINING PROGRAM TRANSACTION TRANSPARENCY TREASURY TRUE COSTS TYPES OF AUDITS VALUABLE VALUATION WATER SUPPLY
Online Access:	http://documents.worldbank.org/curated/en/2007/05/8667802/nepal-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/6867