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Diagnostic Study of Accounting and Auditing Practices in Selected Developing Member Countries

E-mail or fax the Publications Unit at + 632 636 2648 to order the printed version of this publication. Applicable shipping cost will be charged. View Document  Books, Periodicals, Studies, and Reports On-line edition: Free of Charge Hardcopy price: $10.00 ISBN: 971-561-467-1 Pub. Date: 2002 In stock

This report examines selected accounting and auditing issues and summarizes the results of diagnostic studies of accounting and auditing practices in five ADB DMCs: Azerbaijan, Fiji Islands, Marshall Islands, Philippines and Sri Lanka. In particular, the report

• examines the importance of sound accounting and auditing practices
• provides contextual background information on the five countries that participated in the study
• identifies and examines selected accounting and auditing issues
• describes the situation in each country, identifies weaknesses and presents corrective recommendations to address these weaknesses
• presents the country action plans and examines region-wide issues

SEE ALSO

Diagnostic Study of Accounting and Auditing Practices Series Financial Management and Governance Issues Series

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Contents

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Foreword, Contents, and Executive Summary [ PDF:200kb | 15 pages ]

1. Introduction [ PDF:90kb | 2 pages ]

2. The Importance of Sound Accounting and Auditing Practices [ PDF:183kb | 7 pages ]
   1. Introduction
   2. Attracting Investment
   3. Supporting Financial Market Development
   4. Lowering Country Risk Premiums
   5. Improving Privatization Outcomes
   6. Reducing Crisis Risks and Mitigating Crisis Effects
   7. Conclusion

3. Participating Country Backgrounds [ PDF:181kb | 6 pages ]
   1. Introduction
   2. Comparative Information
   3. Azerbaijan
   4. Fiji Islands
   5. Republic of the Marshall Islands
   6. Philippines
   7. Sri Lanka

4. Selected Accounting and Auditing Issues [ PDF:256kb | 20 pages ]
   1. Introduction
   2. International Guidelines and Surveillance
   3. International Accounting Standards
   4. Financial Reporting for Smaller Enterprises
   5. Auditing Standards and Practices
   6. The Accountancy Profession
   7. Public Sector Reporting
   8. Conclusion

5. Accounting and Auditing Practices in Azerbaijan [ PDF:173kb | 13 pages ]
   1. Challenges and Responses
   2. Accounting and Auditing in Azerbaijan
   3. Professional Infrastructure
   4. Accounting and Auditing Standards
   5. Education and Training
   6. Government Budgeting and Accounting
   7. Donor Assistance
   8. Issues and Recommendations

6. Accounting and Auditing Practices in the Fiji Islands [ PDF:174kb | 13 pages ]
   1. Challenges and Responses
   2. Accounting and Auditing in the Fiji Islands
   3. Professional Infrastructure
   4. Accounting and Auditing Standards
   5. Education and Training
   6. Government Budgeting and Accounting
   7. Donor Assistance
   8. Issues and Recommendations

7. Accounting and Auditing Practices in RMI [ PDF:161kb | 10 pages ]
   1. Challenges and Responses
   2. Accounting and Auditing in RMI
   3. Professional Infrastructure
   4. Accounting and Auditing Standards
   5. Education and Training
   6. Government Budgeting and Accounting
   7. Donor Assistance
   8. Issues and Recommendations

8. Accounting and Auditing Practices in the Philippines [ PDF:223kb | 26 pages ]
   1. Challenges and Responses
   2. Accounting and Auditing in the Philippines
   3. Professional Infrastructure
   4. Accounting and Auditing Standards
   5. Education and Training
   6. Government Budgeting and Accounting
   7. Donor Assistance
   8. Issues and Recommendations

9. Accounting and Auditing Practices in Sri Lanka [ PDF:170kb | 12 pages ]
   1. Challenges and Responses
   2. Accounting and Auditing in Sri Lanka
   3. Professional Infrastructure
   4. Accounting and Auditing Standards
   5. Education and Training
   6. Government Budgeting and Accounting
   7. Donor Assistance
   8. Issues and Recommendations

10. Regional Issues and Country Action Plans [ PDF:265kb | 11 pages ]
    1. Introduction
    2. Regional Issues
    3. Action Plan: Azerbaijan
    4. Action Plan: Fiji Islands
    5. Action Plan: Marshall Islands
    6. Action Plan: Philippines
    7. Action Plan: Sri Lanka

References and Appendixes [ PDF:286kb | 30 pages ]