2007年-世界发展银行全球_Afghanistan_-_Public_Sector_Accounting_and_Auditing___A_Comparison_to_International_Standards_86页_5mb

报告摘要

Afghanistan Public Sector Accounting and Auditing Assessment Summary

Core Content

This document is an assessment of public sector accounting and auditing standards and practices in Afghanistan, conducted by the World Bank in collaboration with the Government of Afghanistan, stakeholders, and consultants. It aims to improve Public Financial Management (PFM) by aligning local practices with international standards, thereby enhancing transparency, accountability, and cost-effectiveness in government spending.

Main Objectives

To provide a common, strongly founded knowledge of where local practices stand in relation to international accounting and auditing norms.
To assess existing variances and identify paths for improvement.
To establish a continuing basis for measuring progress in PFM reforms.
To support the adoption of international standards for accounting and auditing in Afghanistan.

Key Points

1. International Standards as Reference

The assessment uses International Public Sector Accounting Standards (IPSAS) and International Standards on Auditing (ISA) as the primary international standards.
The International Federation of Accountants (IFAC) and International Organization of Supreme Audit Institutions (INTOSAI) are the main bodies responsible for developing these standards.
IPSAS includes both cash basis and accrual basis standards, with the cash basis being the immediate focus for Afghanistan due to its current limitations.

2. Current Status of Accounting and Auditing in Afghanistan

Accounting Law: Afghanistan has a legal framework that supports the use of international accounting standards, but full compliance with IPSAS is not yet achieved.
Accounting Education and Training: Current practices do not fully align with International Education Standards (IES) for professional accountants.
Code of Ethics: The existing code does not match IFAC and INTOSAI international standards.
Accounting Policies and Disclosures: These are not yet in line with IPSAS standards.
Consolidated Financial Statements: Not currently produced, and not feasible in the short term.

3. Auditing in Afghanistan

Statutory Framework: The current legal framework does not fully support the INTOSAI auditing standards.
Audit Standards: The Control and Audit Office (CAO) has adopted INTOSAI standards but requires further development to fully comply.
Audit Independence: There are challenges in ensuring independence for audit functions.
Professional Competence: Auditors lack the required qualifications and skills.
Training and Resources: There is a need for more training and modern audit methodologies.
Audit Impact: Recommendations and findings are often not acted upon, requiring stronger follow-up mechanisms.

4. Action Plans and Recommendations

Adopt IPSAS: Start with the Cash Basis IPSAS, followed by Accrual Basis IPSAS in the long term.
Localize Processes: Increase the involvement of local staff in accounting and reporting, and reduce reliance on foreign consultants.
Training and Certification: Establish professional training and certification programs for accountants and auditors.
Form a Professional Accounting Organization: Support the formation of a professional body for accountants, backed by the Ministry of Finance.
Update Legal Frameworks: A new National Audit Act should be enacted to ensure independence and alignment with international standards.
Strengthen Audit Impact: Develop more effective follow-up mechanisms and improve transparency through media engagement.
Implement a Modern Audit Manual: Based on IFAC ISA and INTOSAI standards, to enhance audit procedures and technologies.
Monitor Progress: Use PFM indicators and surveys to track improvements in accounting and auditing practices.

Summary of Key Accounting Standards Issues (Table ES1)

Standard	Current Status	Action Needed
1. Does the Public Sector Accounting Law adopt IPSAS?	Yes	-
2. Does accounting education and training accord with IES?	No	Assistance from a professional distance-learning institution is needed
3. Does the Code of Ethics match international standards?	No	Relevant parts of the IFAC Code should be adopted
4. Is there a body to prescribe public sector accounting standards?	Law specifies international standards	-
5. Are the financial statements in accord with the IPSAS standard?	No	Use the IPSAS reporting format
6. Is the statement of cash receipts and payments in IPSAS form?	No	Use the IPSAS reporting format
7. Are accounting policies and explanatory notes required?	No	Use the IPSAS reporting format
8. Are other disclosures in accord with IPSAS?	No	Use the IPSAS reporting format
9. Does the government issue a consolidated financial statement?	No	Not feasible in the short term

Summary of Auditing Standards Issues (Table ES2)

Standard	Current Status	Action Needed
1. Is the SAI statutory framework in accord with INTOSAI standards?	No	A new Audit Act is needed
2. Is there a body to prescribe public sector auditing standards?	No	The new Audit Act should adopt IFAC ISA
3. Have INTOSAI and IFAC audit standards been adopted?	CAO has adopted INTOSAI standards	An audit manual should follow IFAC ISA
4. Has a code of ethics equivalent to the INTOSAI standards been adopted?	Yes	-
5. Is the accountability process in the SAI in accord with INTOSAI standards?	No	The Strategic Development Plan will introduce the process
6. Does the SAI legal framework meet the INTOSAI standards for independence and powers?	No	A new Audit Law is needed
7. Does the education and training of auditors conform to INTOSAI and IES?	No	A professional distance-learning institution may be used to build local training
8. Is the SAI equipped with the audit methods and technologies to meet INTOSAI standards?	No	Additional resources are needed alongside the Strategic Development Plan
9. Does the SAI have quality assurance programs to meet international standards?	No	The Strategic Development Plan will introduce the process
10. Do audit processes meet international standards?	No	A new manual of audit procedures and training is needed
11. Does the audit analyze financial statements for compliance with accounting standards?	Yes	-
12. Does the auditor prepare an audit opinion in line with international standards?	Yes	-
13. Does the audit consider fraud and error in accordance with international standards?	Yes	-
14. Are the Auditor General's reports made public?	No	The Audit Law should ensure public tabling of reports
15. Is the process for taking action on audit recommendations effective?	Follow-up is inadequate	Stronger scrutiny processes are needed

Conclusion

The assessment emphasizes the need for Afghanistan to adopt and align with international accounting and auditing standards to strengthen PFM systems. This includes the implementation of IPSAS, the adoption of ISA, and the development of a robust legal and institutional framework to support these changes. Capacity development, training, and localization are identified as critical for long-term sustainability. The report also highlights the importance of monitoring progress through PFM indicators and ensuring that audit findings lead to meaningful action and improved governance.

展开完整摘要