Page 244 - DSD ANNUAL REPORT 2022-2

DISASTER RELIEF FUND 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
professional judgement and maintain professional scepticism governance
throughout my audit of the financial statements and on the
fund’s compliance with respect to the selected subject matters. 3. I communicate with the accounting authority regarding,
among other matters, the planned scope and timing of the
Financial statements audit and significant audit findings, including any significant
deficiencies in internal control that I identify during my audit.
2. In addition to my responsibility for the audit of the financial 4. I also provide the accounting authority with a statement that
statements as described in this auditor’s report, I also: I have complied with relevant ethical requirements regarding
* identify and assess the risks of material misstatement of independence, and to communicate with them all relationships
the financial statements, whether due to fraud or error; and other matters that may reasonably be thought to bear
design and perform audit procedures responsive to those on my independence and, where applicable, actions taken to
risks; and obtain audit evidence that is sufficient and ap- eliminate threats or safeguards applied.
propriate 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, misrepre-
sentations or the override of internal control
* obtain an understanding of internal control relevant to
the audit in order to design audit procedures that are ap-
propriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the fund’s
internal control
* evaluate the appropriateness of accounting policies used
and the reasonableness of accounting estimates and relat-
ed disclosures made by the accounting authority.
* conclude on the appropriateness of the accounting au-
thority 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 materi-
al uncertainty exists relating to events or conditions that
may cast significant doubt on the ability of the Disaster
Relief Fund 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 the
fund to cease operating as a going concernevaluate the
overall presentation, structure and content of the finan-
cial statements, including the disclosures, and determine
whether the financial statements represent the underlying
transactions and events in a manner that achieves fair pre-
sentation

244 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22