tailieunhanh - AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Four 2008_part1

Tham khảo tài liệu 'auditor-general’s report financial audits volume four 2008_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | AUDITOR-GENERAL S REPORT FINANCIAL AUDITS Volume Four 2008 Southh The Legislative Assembly Parliament House Sydney NSW 2000 The Legislative Council Parliament House Sydney NSW 2000 Pursuant to section 52A of the Public Finance and Audit Act 1983 I present Volume Four of my 2008 Report. Peter Achterstraat Auditor-General November 2008 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 provides comments on financial audits of government agencies and Section Two summarises recently published performance audits. Appendix 1 contains the names of agencies not reported elsewhere in this Volume. These agencies received unqualified audit opinions and have no significant issues to report. Section One 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 section 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 sections represent the more important findings. By targeting .