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.
Details
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Document Date
2007/05/01
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Document Type
Other Financial Accountability Study
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Report Number
39701
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2007/06/26
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Disclosure Status
Disclosed
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Doc Name
Nepal - Public sector accounting and auditing : a comparison to international standards
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Keywords
French Ministry of Foreign Affairs;financial statement;Swiss State Secretariat for Economic Affairs;international standard;international public sector accounting standard;independent audit committee;accounting and auditing standard;public sector accounting standards;Public Financial Management;cash basis;financial reporting;code of conduct;agency for international development;access to information system;benefits of accrual accounting;International Financial Reporting Standards;national human rights commission;Financial Management and Accountability;improved public;village development committee;Senior Financial Management Specialist;audit opinion;Code of Ethics;Public Sector Organizations;financial reporting system;
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Citation
Nepal - Public sector accounting and auditing : a comparison to international standards (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/939951468053929559/Nepal-Public-sector-accounting-and-auditing-a-comparison-to-international-standards