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A going concern is an accounting term for a business that is assumed will meet its financial obligations when they become due. It functions without the threat of liquidation for the foreseeable future, which is usually regarded as at least the next 12 months or the specified accounting period (the longer of the two).
The National Audit Office (Sinhala: ජාතික විගණන කාර්යාලය jātika vigaṇana kāryālaya) is a non-ministerial government department in Sri Lanka. Established in 1799, it is one of the oldest government departments in the country, and is responsible for auditing public organisations.
According to the constitution, the auditor general is empowered to audit the accounts of all departments of Government, the Offices of the Cabinet of Ministers, the Judicial Service Commission, the Public Service Commission, the Parliamentary Commissioner for Administration, the Secretary-General of Parliament and the Commissioner of Elections ...
However, if the auditor considers that the auditee is not a going concern, or will not be a going concern in the near future, then the auditor is required to include an explanatory paragraph before the opinion paragraph or following the opinion paragraph, in the audit report explaining the situation, [8] [9] which is commonly referred to as the ...
CA Sri Lanka has been criticized for allowing audit firms (especially firms which carry the name as Big Four) to take undue advantage of articled clerks (interns) who would have to work in these firms for low wages to cover the practical training period required by the institute, which intern is headed by partners of these firms.
The Report of the Secretary-General's Panel of Experts on Accountability in Sri Lanka was a 2011 report produced by a panel of experts appointed by United Nations Secretary-General (UNSG) Ban Ki-moon to advise him on the issue of accountability with regard to any alleged violations of international human rights and humanitarian law during the final stages of the Sri Lankan Civil War. [1]
This category contains articles about the government departments of the Government of Sri Lanka. For articles about other bodies controlled by the Sri Lankan government see: Category:Government ministries of Sri Lanka; Category:Government agencies of Sri Lanka
State owned commercial corporations of Sri Lanka (3 C, 19 P) Pages in category "Government-owned companies of Sri Lanka" The following 8 pages are in this category, out of 8 total.