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Diagnostic Study of Accounting and Auditing Practices Series

This series presents the results of diagnostic study of accounting and auditing practices in five developing member countries of ADB: Azerbaijan, Fiji Islands, Marshall Islands, Philippines, and Sri Lanka.

ADB publishes this series to:

  • provide reference materials on accounting and auditing for government officials, ADB officials, officials from other donor agencies, and other interested parties
  • identify potential actions that the participating government and / or the accounting profession can take to rectify weaknesses, in partnership with donor agencies where appropriate
  • provide the participating country with a benchmark against which to measure their progress in improving financial management and governance arrangements.

 Diagnostic Study of Accounting and Auditing Practices Series

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