Development Management Eighth Semester

DM 455: Auditing in Nepal

The objective of this course is to acquaint the students with the general knowledge on auditing practices of government of Nepal along with the state-owned enterprises. After completion of this course the students will have a fair knowledge on the current methods of practice of auditing adopted by government of Nepal.


  1. Introduction to auditing: Concept and types
  2. Auditing Practice in Nepal: Historical background. Audits in Privet and Public Company in Nepal, Audit of Government Account in Nepal
  3. Government agencies and their roles in auditing of Government account: Office of the Auditors General, Role and responsibility of Auditors General. Public Accounting Committee in the Parliament. Role and responsibility of the Public Account Committee in the parliament, Comptroller General Office, Role and responsibility of the Comptroller General office. District Treasury Office, Role and responsibility of the District Treasury office.
  4. Procedures and Methods in Auditing in Government Accounting in Nepal: Internal audit, Final audit, Procedures to submit Auditors General’s report to President. Method of handing the discrepancies and irregularities as appeared in the auditor’s report.
  5. Provision of Law and acts for auditing in Nepal: Legal Provision made for Auditing in Nepal. Act, Laws, By-laws and Regulation pertaining to Government auditing.


Fess, Philip E. (1987). Accounting Principles. Dallas: South-Western Publishing Co.

Koirala et al. (2072). Principles of Accounting II. Kathmandu: Asmita Books Publishers and Distributors.

Koirala et al. (2072). Principles of Accounting. Kathmandu: Asmita Books Publishers and Distributors.

Neeley, L. Padem & Imek, Frank J. (1987). Accounting Principles and Practice. Dallas: South-Western Publishing Company.