tailieunhanh - Annual Report & Accounts 2010-11_part1

Công việc của chúng tôi trong năm nay tài chính kiểm toán Trọng tâm của công tác kiểm toán tài chính của chúng tôi là kiểm toán tài khoản và cung cấp đảm bảo cho cộng đồng về quản lý tiền công quỹ. Chúng tôi kiểm tra kỹ lưỡng kế toán và hồ sơ khác và cung cấp một ý kiến về tính chính xác của các tài khoản. | This is trial version Our work this year Financial audit Each year we deliver a broad and varied programme of external audit work. It includes audits of accounts value for money examinations and studies local government assessments certification of grant claims anti-fraud exercises and granting approvals to the Welsh Government to draw down funds. In this section we provide an outline of the audit work we delivered last year and highlight some of the impact that it has had. The focus of our financial audit work is auditing accounts and providing assurance to the public about the stewardship of public money. We thoroughly examine accounting and other records and provide an opinion on the accuracy of the accounts. In 2010-11 the Auditor General and his appointed auditors issued reports on the accounts of approximately 840 public bodies in Wales. These included the Welsh Government and its sponsored bodies NHS trusts and local health boards councils fire and rescue authorities national park authorities police and probation authorities and trusts pension funds and community councils. Financial audit reports include a formal opinion on whether the financial statements give a true and fair view of or present fairly the income and expenditure and the state of financial affairs of the body whether the financial statements have been prepared properly in accordance with relevant legislation directions and accounting standards and the regularity of the transactions at bodies where this is required. A_ rt A This 1 is trial version 14 Annual Report Accounts 2010-11 Exhibit 1 Improvements in the timeliness of our financial reporting on the accounts of the Welsh Government Accounts of the Welsh Government The most obvious public impact of the work of the financial auditor is when things go wrong leading the auditor to issue a qualified opinion on the accounts. Such events are uncommon. Difficult and contentious issues are avoided by early .