Annual general report of the controller and - Parliament of Tanzania

12 Governm
ent
Employee
Pension
Fund
13 Lindi
Urban
Qualified
opinion
Qualified
opinion
the correctness of the amount of
Tshs , 1,926,083,644 reflected in
the US $ Forex A/c maintained
with NBC Samora branch and
Tshs.1,289,017,945 reflected in
the Tshs. A/c maintained with
NMB Muhimbili branch.
• International Standard on
Auditing No.710 (ISA 710)
requires the incoming auditor
to obtain appropriate and
sufficient audit evidence on
whether opening balances
and comparatives meet the
requirement of the
applicable financial reporting
framework and are in
agreement with the amounts
and other disclosures
presented in the prior
periods or whether
appropriate adjustments or
disclosures have been made.
We were appointed as
auditors on 20 August 2008
and were unable to obtain
and review the work papers
of the predecessor auditor.
We could not perform
satisfactory alternative
procedures in respect of
auditing the comparatives
amounts, to satisfy ourselves
with regards to the
requirements of ISA 710 on
the comparative balances.
Customers disconnected in the
past continued to be billed.
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Office of the Controller and Auditor General PA&oBs 2007/08 50