Overview of International Public Sector Standards in Accounting, Auditing and Internal Control
- Topics:
- Audits,
- Financial Research,
- Financial Statements
- Tags:
- Accounting,
- World Bank,
- Standards,
- Quality,
- Public Sector,
- PEFA,
- Internal Control,
- Free Trade,
- Finance,
- Business Operations,
- ...
- Source:
- World Bank Group
FREE Registration is required
Overview: This paper has been prepared by the PEFA Secretariat, drawing significantly on research undertaken by Meherji Madan of the World Bank. PEFA is a partnership program of the World Bank, the European Commission, the UK Department for International Development, the Swiss State Secretariat for Economic Affairs, the International Monetary Fund, and the Strategic Partnership with Africa. The purpose of this paper is to provide a factual overview of the main international accounting and auditing standards and guidelines for the public sector.1 The paper does not attempt to analyze the standards, but simply to provide a broad picture from which the reader could then more readily examine the standards themselves.
(Is this item miscategorized? Does it need more tags? Let us know.)
Format: PDF | Size: 156KB | Date: Mar 2003 | Pages: 12
