TAILIEUCHUNG - REPORTING GUIDE: R3 March 2009

A material weakness is a condition in which the design or operation of one or more internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of internal control over compliance would not necessarily disclose all such internal control matters that might be reportable conditions and, accordingly, would not. | Auditing to build public confidence AUDITOR-GENERAL SOUTH AFRICA REPORTING GUIDE March 2009 R3 1 Auditing to build public confidence AUDITOR-GENERAL SOUTH AFRICA The reputation promise of the Auditor-General The Auditor-General has a constitutional mandate and as the Supreme Audit Institution SAI of South Africa it exists to strengthen our country s democracy by enabling oversight accountability and governance in the public sector through auditing thereby building public confidence. The mission statement of the AGSA informs the content of the Public Audit Manual PAM by recognising that the audits conducted by the SAI of South Africa are unique due to its mandate. This mandate includes responsibilities in terms of laws or regulations that go beyond generally accepted practice of the auditor s responsibilities in the audit of the financial statements. These responsibilities include consideration of issues such as public interest accountability probity effective legislative oversight in particular as concerns compliance with law regulation or other authority performance against pre-determined objectives and economic efficient and effective procurement of resources. The ultimate goal of the audits concerned is to strengthen the South African democracy. 2 AUDITOR-GENERAL REPORTING CONTENTS CHAPTER 1 AUDITOR S REPORT OF THE AUDITOR-GENERAL TO THE APPROPRIATE ADDRESSEE ON THE GROUP FINANCIAL STATEMENTS AND PERFORMANCE INFORMATION OF VOTE NO. X NAME OF ENTITY FOR THE YEAR ENDED 31 MARCH 200X 30 JUNE 200X . .13 REPORT ON THE FINANCIAL The accounting officer accounting authority s responsibility for the financial The Auditor-General s Basis for qualified opinion .17 Basis for disclaimer of opinion .21 Basis for adverse opinion .22 Qualified Disclaimer of Adverse Emphasis of matter s .26 Basis of accounting and A amendments to the applicable basis of accounting

• Kế toán - Kiểm toán
• hazardous effects
• nanomaterials derived
• protein aggregation
• reflect disparities
• individual resources
• privileged backgrounds
• thuật ngữ môi trường
• khoa học môi trường
• xử lý chất thải
• quản lý môi trường
• ô nhiễm môi trường
• necessarily exclude
• altruism and systems
• financial losses
• health impacts
• frequency fields
• Comprehensive assessment
• Genetic Resources
• Spices Genetic
• Vegetatively Propagated
• Solenostemon rotundifolius
• Dioscorea Species
• Equipment and Assays