Page 255 - DSD ANNUAL REPORT 2022-2

REFUGEE 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 governance
professional judgement and maintain professional scepticism 2. I communicate with the accounting authority regarding,
throughout my audit of the financial statements. among other matters, the planned scope and timing of the
audit and significant audit findings, including any significant
Financial statements deficiencies in internal control that I identify during my audit.
3. I also provide the accounting authority with a statement that
In addition to my responsibility for the audit of the financial I have complied with relevant ethical requirements regarding
statements as described in the auditor’s report, I also: independence, and to communicate with them all relationships
* identify and assess the risks of material misstatement of and other matters that may reasonably be thought to bear
the financial statements whether due to fraud or error, on my independence and, where applicable, actions taken to
design and perform audit procedures responsive to those eliminate threats or safeguards applied.
risks, and obtain audit evidence that is sufficient and ap-
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 re-
lated disclosures made by the board, which constitutes the
accounting accounting authority
* conclude on the appropriateness of the accounting author-
ity’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 materi-
al uncertainty exists relating to events or conditions that
may cast significant doubt on the ability of the Refugee
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 the auditor’s
report. However, future events or conditions may cause a
fund 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.

255 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22