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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| Format: | Other Financial Accountability Study |
| Language: | English |
| Published: |
Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2007/05/7782581/nepal-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7751 |
| Summary: | 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 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 well- based 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 the variances; and (d) to provide a
continuing basis for measuring improvements. |
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