Annual general report of the controller and - Parliament of Tanzania

General to access all records, books, vouchers,
documents, securities, stores of public property in the
possession of any officer or any other person who has
received any public money or property.
Other than unqualified audit opinion is issued when
the Controller and Auditor General is unable to obtain
full information regarding the financial statements
preparations or documents and the scope of audit is
limited to full access of documents or such financial
statements, and that he can not issue an opinion.
(b) Other than unqualified audit opinion is issued where
the auditor is able to form an opinion on a matter but
this conflicts with the view given by the financial
statements (Disagreement in best practice on records
keeping and non compliance with standards issued by
the National Board of Accountants and Auditors or
International Financial Reporting Standards issued by
the International Accounting Standards Board (IASB).
Each of these categories gives rise to alternative forms
of qualification depending upon whether the subject
matter of the uncertainty or disagreement is
considered to be FUNDAMENTAL so as to undermine
the view given by the financial statements taken as a
whole. The forms of qualification which should be
used in different circumstances are as shown below:
Table: Matrix for the Basis of expressing an audit opinion
Nature of
Circumstances
Material but not
fundamental
Disagreement “EXCEPT” FOR OPINION
(QUALIFIED OPINION)
Uncertainty “EXCEPT” FOR OPINION
(QUALIFIED OPINION)
Material and
Fundamental
ADVERSE OPINION
DISCLAIMER OF
OPINION
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Office of the Controller and Auditor General PA&oBs 2007/08 13