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FASSET | Annual Integrated Report 2022/23

ANNEXURE TO THE AUDITOR’S REPORT

The annexure includes the following:

• the auditor-general’s responsibility for the audit
• the selected legislative requirements for compliance testing.

Auditor-general’s responsibility for the audit

Professional judgement and professional scepticism
As part of an audit in accordance with the ISAs, I exercise professional judgement and maintain professional
scepticism throughout my audit of the financial statements and the procedures performed on reported
performance information for selected programmes and on the public entity’s compliance with selected
requirements in key legislation.

Financial statements

In addition to my responsibility for the audit of the financial statements as described in this auditor’s report, I
also:
• identify and assess the risks of material misstatement of the financial statements, whether due to fraud
or error; design and perform audit procedures responsive to those risks; and obtain audit evidence
that is sufficient and appropriate 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, misrepresentations or the override of internal control
• obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the public entity’s internal control
• evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made
• conclude on the appropriateness of the 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 material
uncertainty exists relating to events or conditions that may cast significant doubt on the ability of the
public entity 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 a public entity 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.

Communication with those charged with governance

I communicate with the accounting authority regarding, among other matters, the planned scope and timing of
the audit and significant audit findings, including any significant deficiencies in internal control that I identify
during my audit.

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