Financial Accounting Reporting and Auditing Handbook FIRST ee Centr: ie es Se on ahs oH oe nk January 1995Financial Accounting Reporting and Auditing HANDBOOK FIRST EDITION CENTRAL AND OPERATIONAL ACCOUNTING DIVISION THE WORLD BANK January 1995ACRONYMS AND ABBREVIATIONS BP ~ Best Practices CAAT ~ Computer Assisted Audit Techniques ~ Computer Information System PPR ~ Country Portfolio Performance Review FARAH ~ Financial Accounting Reporting and Auditing Handbook APC International Audit Practice Committee (af FAC) TAS - Standards TASC International, ‘Standards Committee IBRD ~ International Bank for Reconstruction and Development DA International: ‘Association IFAC = International Federation of Accountants INTOSAI _- International Organization of Supreme Audit Institutions ISA International Standard on GAAP ~ Generally Accepted Accounting Principles oP = Operational Policy PFS + Project Financial PSC Public Sector Commitee (of FAC) RVP + Regional Vice President SA ~ Special Account SAT ~ Supreme Audit Institution SAL ~ Structural Adjustment Loan SAR ~ Staff Appraisal Report SECAL - Sector Adjustment Loan SOE ~ Statement of Expenditure ™ ~ Task Manager TOR + Terms of Reference vaT ~ Value Added Tax