Page 178 - DSD ANNUAL REPORT 2022-2

PART E: FINANCIAL INFORMATION

Annexure – Auditor-General’s responsibility for the audit

1. As part of an audit in accordance with the ISAs, I exercise Communication with those charged with governance
professional judgement and maintain professional scepticism
throughout my audit of the financial statements and the 3. I communicate with the accounting officer regarding, among
procedures performed on reported performance information other matters, the planned scope and timing of the audit and
for selected programmes and on the department’s compliance significant audit findings, including any significant deficiencies
with respect to the selected subject matters. in internal control that I identify during my audit.

Financial statements 4. I also provide the accounting officer with a statement that I
have complied with relevant ethical requirements regarding
2. In addition to my responsibility for the audit of the financial independence, and to communicate with them all relationships
statements as described in this auditor’s report, I also: and other matters that may reasonably be thought to bear
• identify and assess the risks of material misstatement of on my independence and, where applicable, actions taken to
the financial statements, whether due to fraud or error; eliminate threats or safeguards applied.
design and perform audit procedures responsive to those
risks; and obtain audit evidence that is sufficient and
appropriate to provide a basis for my opinion. The risk
of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud
may involve collusion, forgery, intentional omissions,
misrepresentations or the override of internal control
• obtain an understanding of internal control relevant to
the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose
of expressing an opinion on the effectiveness of the
department’s internal control
• evaluate the appropriateness of accounting policies used
and the reasonableness of accounting estimates and
related disclosures made by the accounting officer
• conclude on the appropriateness of the accounting
officer’s use of the going concern basis of accounting
in the preparation of the financial statements. I also
conclude, based on the audit evidence obtained,
whether a material uncertainty exists relating to events
or conditions that may cast significant doubt on the
ability of the Department of Social Development to
continue as a going concern. If I conclude that a material
uncertainty exists, I am required to draw attention in my
auditor’s report to the related disclosures in the financial
statements about the material uncertainty or, if such
disclosures are inadequate, to modify my opinion on the
financial statements. My conclusions are based on the
information available to me at the date of this auditor’s
report. However, future events or conditions may cause a
department to cease operating as a going concern
• evaluate the overall presentation, structure and content
of the financial statements, including the disclosures, and
determine whether the financial statements represent
the underlying transactions and events in a manner that
achieves fair presentation

178 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22