tailieunhanh - AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume One 2010 The Legislative Assembly Parliament_part1

Chúng tôi đã cố gắng đi theo phong cách của một "bằng tiếng Anh của văn bản. Đây không phải là luôn luôn dễ dàng khi mô tả các vấn đề kỹ thuật, nhưng chúng ta nhận ra sự đa dạng của độc giả của chúng tôi và nhu cầu của họ. Khối lượng này có hai phần | AUDITOR-GENERAL S REPORT FINANCIAL AUDITS Volume One 2010 K J South I 1 The Legislative Assembly Parliament House Sydney NSW 2000 The Legislative Council Parliament House Sydney NSW 2000 Pursuant to the Public Finance and Audit Act 1983 I present Volume One of my 2010 Report. Peter Achterstraat Auditor-General Sydney April 2010 This is trial version GUIDE TO USING THIS VOLUME This volume summarises the results of a number of our financial audits. We have attempted to adopt a plain English style of writing. This is not always easy when describing technical issues but we recognise the diversity of our readership and their needs. This Volume has two sections. Section One incorporates The Legislature. Section Two provides comments on financial audits of government agencies. It is divided into ministerial portfolios each containing one or more government agencies. Each agency s comment begins with a summary of our Audit Opinion. This is a key result of each audit. An unqualified Independent Auditor s Report means we are satisfied that the agency has prepared its financial report in accordance with Australian Accounting Standards and other mandatory requirements . It also means we believe the report has no material misstatements and the scope of our audit has not been limited. If any of these aspects are not met we issue a qualified Independent Auditor s Report and explain why we did this. The next part of the comment outlines any Key Issues we identified during the audit. These are matters such as recommendations to Parliament significant findings or outcomes of the audit any major developments impacting on the agency s role or activities key repeat findings. The Audit Opinion and the Key Issues represent the more important findings. By targeting these readers can quickly understand the major issues facing a particular agency or glance through a number of reports to assess the financial health of a portfolio. Performance Information covers key financial