The form of the Auditor General’s Reports generally follows the format of the accounting profession. The reports can be:-

  • unqualified
  • qualified

Qualifications are based on:-

(a) limitations in the scope of the audit work.
(b) disagreement on quantities, treatment or presentation of information in the financial statements.

The Auditor General is required under the constitution to submit reports to the President of the Senate, Speaker of the House of Representatives and the Minister of Finance.

Reports are also submitted to the management of the client entity and to the Ministry with overall responsibility for that entity.

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