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

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

This assessment of public sector accounting and auditing for Pakistan is generally meant to help implement more effective public financial management through better quality accounting and public audit processes in Pakistan and to provide greater st...

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Bibliographic Details
Main Author: World Bank
Format: Other Financial Accountability Study
Language:English
Published: Washington, DC 2012
Subjects:
ACCOUNTING STANDARDS
AUDITING STANDARDS
CAPACITY BUILDING
CORPORATE FINANCE
CORPORATE GOVERNANCE
EXTERNAL AUDITORS
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL ANALYSIS
FINANCIAL INFORMATION
FINANCIAL MANAGEMENT
FINANCIAL REGULATIONS
FINANCIAL REPORTING
FINANCIAL REPORTING STANDARDS
GOVERNMENT SPENDING
INSTITUTIONAL FRAMEWORK
NATIONAL GOVERNMENTS
POLITICAL NEUTRALITY
PRIVATE SECTOR
PROVINCIAL GOVERNMENTS
PROVISIONS
PUBLIC
PUBLIC ACCOUNTS COMMITTEES
PUBLIC ENTERPRISE
PUBLIC EXPENDITURE
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FUNDS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SECTOR MANAGERS
PUBLIC SERVICE
PUBLIC SERVICE COMMISSION
SECURITIES
TRANSPARENCY
TREASURY
Online Access:http://documents.worldbank.org/curated/en/2007/05/7711507/pakistan-public-sector-accounting-auditing-comparison-international-standards
http://hdl.handle.net/10986/7720
Description
Summary:This assessment of public sector accounting and auditing for Pakistan is generally meant to help implement more effective public financial management through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More 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 against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

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