Annual general report of the controller and - Parliament of Tanzania

in the financial statements is materially incorrect,
unreliable, and inaccurate in order to assess the authority’s
financial position and results of performance. The wording
of the adverse report are clear in which the auditor states
that the financial statements are unreliable, inaccurate,
and do not present a fair view of the auditee’s financial
position and operations.
2.1.5 Disclaimer of Opinion
A Disclaimer of Opinion, commonly referred to simply as a
Disclaimer, is issued when the Controller and Auditor
General could not form an audit opinion on the financial
statements. This type of opinion is expressed when the
Controller and Auditor General tried to audit an entity but
failed to complete the work due to various reasons and
therefore finds himself in a position of not being able to
issue an oppinion. Certain situations where a disclaimer of
opinion may be appropriate includes a lack of
independence, or, when there are significant scope
limitations, whether intentional or not, which hinder the
Controller and Auditor General to obtain evidence and
perform procedures, example where auditee willfully hides
or refuses to provide evidence and information to the
Controller and Auditor General in significant areas of the
financial statements and when there are significant
uncertainties within the auditee
2.2 Basis of expressing other than unqualified audit opinion
The nature and the circumstances giving rise to the
qualification of opinion will generally fall into one or two
categories.
(a) Where there is an uncertainty which prevents the
auditor from forming an opinion on a matter
Sub section (5) of Article 143 of the Constitution of
the United Republic of Tanzania and amplified by
Sect. 32(5) of the Public Finance Act No. 6 of 2001
(revised 2004) ammended by the Public Audit Act No.
11 of 2008 empowers the Controller and Auditor
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