
	Where results make sense

Topic: Auditors report

	Report Contents
		Auditors should, as applicable, explain the relationship between the population of items sampled and what was audited; identify organizations, geographic locations, and the period covered; report the kinds and sources of evidence; and explain any problems with the evidence.
		Auditors should limit the extent of their public reporting to matters that would not compromise those proceedings, such as information that is already a part of the public record.
		Auditors should prepare a summary of the officials’ oral comments and provide a copy of the summary to officials of the audited entity to verify that the comments are accurately stated prior to finalizing the report.
	www.gao.gov /govaud/yb/2003/html/chap84.html (3364 words)

	House Committee Audit 2000-2002 - Auditors' Report
		We are happy to report we saw no evidence of fraud; rather, at points we saw plain evidence of good faith.
		So, besides the periodic reports we already discussed, we propose that by the end of the term, the treasurer be required to present a detailed report on the current state of the finances and the budget to the incoming officers.
		Yes it is: both the end-of-term report by the outgoing treasurer, and the discussion of projected expenses for the semester, are required by the Constitution.
	www.princeton.edu /~gchouse/documents/2003_auditors_report.html (5655 words)

	Journal Inquirer - Auditors report departments won't reveal details of computer misuse
		The auditors said in their report that they concurred that the confidentiality of the DAS investigation must be maintained, but noted that they were subject to the same confidentiality rules as the agencies they audit.
		The auditors reported that management at the veterans department told them last month that the investigation still was ongoing and that they'd been instructed by DAS officials not to provide any details to the auditors "or any other outside parties" until it was completed.
		The auditors in their report repeated their previous criticism of the department, saying it was "ineffective" in collecting bills owed by veterans for room, board, and care charges and disclosing that as of last June, it was carrying $270.9 million in receivables on its books as uncollectible.
	www.journalinquirer.com /site/news.cfm?newsid=16449949&BRD=985&PAG=461&dept_id=161556&rfi=6 (666 words)

	Independent Auditors' Report Annual Report of the State Comptroller Budgetary Basis Fiscal Year Ended June 30, 2004 - ...
		Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinion, insofar as it relates to the amounts included for the aforementioned funds and accounts, is based solely on the reports of other auditors.
		Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect the State of Connecticut's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements.
		This report is intended solely for the information and use of the Governor, the State Comptroller, the Appropriations Committee of the General Assembly, and the Legislative Committee on Program Review and Investigations and is not intended to be and should not be used by anyone other than these specified parties.
	www.osc.state.ct.us /2004annual/auditorsreport.htm (1361 words)

	Annual Review & Summary Financial Statement 2004 - Auditors' statement
		We have examined the summary financial statement, summary directors’ report, board of directors and the directors' remuneration disclosures.
		In our opinion the summary financial statement is consistent with the full annual financial statements, the directors’ report and the directors’ remuneration report of BT Group plc for the year ended 31 March 2004 and complies with the applicable requirements of section 251 of the Companies Act 1985, and the regulations made thereunder.
		The auditors’ report on the full annual accounts for the year ended 31 March 2004 is unqualified and does not contain any statement concerning accounting records or failure to obtain necessary information and explanations.
	www.btplc.com /report/Review04/auditors.htm (300 words)

	FBD '99 Auditors report
		Report of the Auditors to the Members of FBD Holdings plc
		We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Companies Acts 1963 to 1999 and the European Communities (Companies: Group Accounts) Regulations, 1992.
		We read the other information contained in the Annual Report, including the corporate governance statement, and consider whether it is consistent with the audited financial statements.
	www.fbd.ie /auditors-report.html (480 words)

	Intec Telecom Systems PLC - Annual Report and Accounts 2003 (Site not responding. Last check: 2007-10-22)
		This report is made solely to the Company’s members, as a body, in accordance with section 235 of the Companies Act 1985.
		We report to you our opinion as to whether the financial statements give a true and fair view and whether the financial statements and the part of the directors’ remuneration report described as having been audited have been properly prepared in accordance with the Companies Act 1985.
		We read the directors’ report and the other information contained in the annual report for the above year as described in the contents section including the unaudited part of the directors’ remuneration report and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the financial statements.
	production.investis.com /its_ara_2003/auditors_report (540 words)

	USATODAY.com - Report: Pentagon auditors altered files (Site not responding. Last check: 2007-10-22)
		WASHINGTON (AP) — Pentagon auditors spent 1,139 hours altering their own files in order to pass an internal review, say investigators who found that the accounting sleuths engaged in just the kind of wasteful activity they are supposed to expose.
		The report said agency employees believed that "upgrading" the working papers was a normal and acceptable practice and that they did not try to hide what they were doing.
		The AP reported in 2001 that the inspector general's office itself destroyed documents and replaced them with fakes to avoid embarrassment in a review of its work.
	www.usatoday.com /news/washington/2004-01-11-pentagon-fraud_x.htm (617 words)

	Group Auditors Report: Consolidated Fin. Statements, Int.Control over Fin. Reporting (Site not responding. Last check: 2007-10-22)
		Report of the Auditors on the Novartis AG Financial
		As auditors of the Group we have audited the consolidated financial statements (balance sheet, income statement, cash flow statement, statement of changes in equity, and notes), pages 136 to 185, of the Novartis Group for the year ended December 31, 2004.
		A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
	www.novartis.com /annual_reports/2004/fr_auditors_group.shtml (717 words)

	Supplementary Info (RSI)
		The enclosed reports present the results of the annual audits of the U.S. Department of Education’s financial statements for fiscal years 2005 and 2004, to comply with the Government Management Reform Act of 1994 (GMRA).
		The reports should be read in conjunction with the Department's financial statements and notes to fully understand the context of the information contained therein.
		Ernst and Young is responsible for the attached auditor’s report and the conclusions expressed in the related reports on internal control and compliance with laws and regulations.
	www.ed.gov /about/reports/annual/2005report/3e/edlite-3e-auditors-report.html (265 words)

	SACRAMENTO / $1.1 million in dubious spending by nonprofits / State auditors report grant funds used for questionable ... (Site not responding. Last check: 2007-10-22)
		Auditors concluded that the state lacks adequate safeguards on a wide range of fronts to ensure that grant money is spentin accord with its stated intent.
		Auditors found the building was used as a storage shed and was not accessible to students.
		The report said Bellamy could document only the $67,361 cost of the portable building, and that bank records for the foundation indicated some of the remaining grant funds were spent on personal expenses.
	sfgate.com /cgi-bin/article.cgi?f=/c/a/2005/03/10/BAG84BN18T1.DTL (756 words)

	BTPLC Annual Report 2005 - Report of the independent auditors
		This report, including the opinion, has been prepared for and only for the company’s members as a body in accordance with Section 235 of the Companies Act 1985 and for no other purpose.
		We report to you our opinion as to whether the financial statements give a true and fair view and whether the financial statements and the audited part of the directors’ remuneration report have been properly prepared in accordance with the Companies Act 1985.
		It also includes an assessment of the significant estimates and judgements made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the company’s circumstances, consistently applied and adequately disclosed.
	www.btplc.com /report/Report05/Reportoftheindependentauditors (785 words)

	[No title]
		The new approach of auditors generally is to seek to be a partner as well as a policeman and we are content that that has come about.
		If there is a recommendation in all this for whoever are the auditors for 2000 it is that they should continue to interpret their terms of reference liberally in the direction of advancing the purpose of the ICFTU in the broadest sense.
		AUDITORS’ TERMS OF REFERENCE For convenience, we reproduce the terms of reference established for the internal auditors by the 87th Executive Board meeting (Washington, April 1985) (document 87EB/12(a)): “It shall be the duty of the ICFTU internal auditors: i.
	www.icftu.org /eb/113EB/English/113EB_08_h_Auditors_Consolidated_Summary_Report.doc (2680 words)

	Centrica - Annual report and accounts 2002 -Independent Auditors Report
		The directors’ responsibilities for preparing the annual report, the directors’ remuneration report and the financial statements in accordance with applicable United Kingdom law and accounting standards are set out in the statement of directors’ responsibilities.
		We report to you our opinion as to whether the financial statements give a true and fair view and whether the financial statements and the auditable part of the directors’ remuneration report have been properly prepared in accordance with the Companies Act 1985.
		The maintenance and integrity of the Centrica plc website is the responsibility of the directors; the work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.
	www.centrica.co.uk /files/reports/2002ar/report/auditors_report.cfm (730 words)

	Software AG: Annual Report 2003 (Site not responding. Last check: 2007-10-22)
		We have audited the annual financial statements, together with the bookkeeping system, of the Software Aktiengesellschaft as well as the consolidated financial statements and its report on the position of the Company and the Group prepared by the Company for the business year from January 1, 2003 to December 31, 2003.
		The effectiveness of the accounting-related internal control system and the evidence supporting the disclosures in the books and records, the annual and consolidated financial statements and the report on the position of the Company and the Group are examined primarily on a test basis within the framework of the audit.
		On the whole the report on the position of the Company and the Group provides a suitable understanding of the Company’s and the Group’s position and suitably presents the risks of future development.
	www.netfedreports.de /sag/en/auditorsreport/index.htm (325 words)

	INDEPENDENT AUDITORS' REPORT
		Those auditors expressed an unqualified opinion on those financial statements before the revisions as described in Note 1 to the financial statements, in their report dated February 13, 2002.
		The following report is a copy of a previously issued Arthur Andersen LLP ("Andersen") report, and the report has not been reissued by Andersen.
		The Andersen report refers to the consolidated balance sheet as of December 31, 2000 and the consolidated statements of income, common stockholders' equity and cash flows for the year ended December 31, 1999, which are no longer included in the accompanying financial statements.
	www.uhsinc.com /1/annualreport/2002/auditor.htm (606 words)

	Auditors' Report
		The directors’ responsibilities for preparing the annual report and the financial statements in accordance with applicable United Kingdom law and accounting standards are set out in the statement of directors’ responsibilities.
		We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Companies Act 1985.
		We are not required to consider whether the Board’s statements on internal control cover all risks and controls, or to form an opinion on the effectiveness of the Group’s corporate governance procedures or its risk and control procedures.
	www.investis.com /carlton/annual2002/auditorsreport.htm (419 words)

	Independent Auditors' Report Annual Report of the State Comptroller Budgetary Basis Fiscal Year Ended June 30, 2002 - ...
		As part of obtaining reasonable assurance about whether the State of Connecticut's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts.
		However, we noted other matters involving the internal control over budgetary-basis financial reporting that we have reported, or will report, to the State's management in separately issued departmental audit reports covering the fiscal year ended June 30, 2002.
		This report is intended for the information of the Governor, the State Comptroller, the Appropriations Committee of the General Assembly, and the Legislative Committee on Program Review and Investigations.
	www.osc.state.ct.us /2002annual/auditorsreport.htm (1005 words)

	deseretnews.com \| Auditors also report fleet woes
		The auditors also said the fleet had too much money but said it was more in the range of $6 million.
		According to the auditors, fleet management overstated the cost of vehicle replacement by assuming a 6 percent inflation rate when the going rate was more like 0 to 2 percent, as well as overestimating maintenance costs.
		Whereas the citizens' review panel was skeptical of the county's rapid-replacement program, the auditors were more positive toward it — particularly with regard to sheriff's cruisers, which are sold after a single year of use to police agencies across the country.
	deseretnews.com /dn/view/0,1249,600107069,00.html (246 words)

	Boots Annual Report 2005 - Independent auditors' report to the members of Boots Group PLC
		We have also audited the information in the directors' remuneration report that is described as having been audited being the directors' remuneration 2004/05 section with the exception of directors' shareholdings.
		The directors are responsible for preparing the Annual Report and the directors’ remuneration report.
		It also includes an assessment of the significant estimates and judgements made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the group’s circumstances, consistently applied and adequately disclosed.
	www.boots-report2005.com /main.asp?pid=228 (654 words)

	Auditors' report will be ammunition for budget battle \| European Union Agenda 2004-09 (Site not responding. Last check: 2007-10-22)
		The 2003 annual report on the EU's budget accounts gives ample ammunition to those member states arguing for a a tight lid to be kept on the EU's long-term budget.
		The UK's Chancellor of the Exchequer Gordon Brown has used the annual report of the Court of Auditors on the EU's accounts for 2003 as an opportunity to restate his objections to the Commission's demands for more money for the 2007-2013 period (the 'financial perspective' debate).
		The Commission, on the other hand, has interpreted the Court's report as a confirmation that its budgetary reforms are on the right track, although, in a press statement, it admits that the modernisation of its accounting system still requires "considerable efforts before being ready for full implementation".
	www.euractiv.com /en/agenda2004/auditors-report-ammunition-budget-battle/article-132415?_print (251 words)

	AUDITORS
		As required by the manufacturing and other companies (Auditors' Report) Order, 1988 issued by the Company Law Board in terms of Section 227(4A) of the companies Act, 1956, We enclose in the Annexure a statement on the matters specified in paragraph 4 and 5 of the said order.
		In the opinion of branch auditors of RFM Unit and FJBP unit, Internal audit system is required to be strengthened.
		The branch auditors of Bhagalpur Unit have disclaimed to comment upon the adequacy of the Internal Audit.
	mofpi.nic.in /annualreport/reports/mfil9293/auditors.htm (4527 words)

	Auditors Report
		Independent Auditors' Report to the Directors of the Board of North and East Cornwall Primary Care Trust on the Summary Financial Statements
		This report is made solely to the Board of North and East Cornwall Primary Care Trust in accordance with Part II of the Audit Commission Act 1998 and for no other purpose, as set out in paragraph 54 of the Statement of Responsibilities of Auditors and of Audited Bodies, prepared by the Audit Commission.
		Our responsibility is to report to you our opinion on the consistency of the summary financial statements with the statutory financial statements.
	www.cornwall.nhs.uk /NEAnnualReport05/AuditorsReport.aspx (345 words)

	European Court of Auditors (Site not responding. Last check: 2007-10-22)
		The Court of Auditors informs the citizens of the results of its work, in an objective manner, through the publication of its reports and opinions.
		The Court of Auditors must be consulted for its opinion prior to the adoption of legislation with a financial impact, including fight against fraud.
		These reports are, as a rule, published in the Official Journal of the European Eunion in all the official EU languages.
	www.eca.eu.int /audit_reports/list_reports/list_reports_index_en.htm (132 words)

	Auditors' Report - Annual Report - About \| IISD
		We have audited the consolidated statement of financial position of International Institute for Sustainable Development as at March 31, 2004 and the consolidated statements of operations, changes in net assets and cash flows for the year then ended.
		In our opinion, these consolidated financial statements present fairly, in all material respects, the financial position of the Institute as at March 31, 2004 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.
		Sustaining Excellence: The 2003-2004 Annual Report of the International Institute for Sustainable Development is also available as PDF files in English and French.
	www.iisd.org /about/annual_report/2004/auditors_report.asp (241 words)

	Independent Auditors' Report (Site not responding. Last check: 2007-10-22)
		The Directors' responsibilities for the preparation of the Annual Report include responsibilities for the Annual Accounts, the Report of the Directors on Remuneration, the Annual Business Statement and the Directors' Report and are set out in Directors' Report.
		We also report to you if in our opinion we have not received all the information and explanations we require for our audit, or if the Annual Accounts are not in agreement with the accounting records.
		The other information contained in the Annual Report comprises the Financial Highlights, the Chairman's Statement, the Chief Executive's Review, the remainder of the Report of the Directors on Remuneration and the Report of the Directors' on Corporate Governance.
	www.nationwide.co.uk /Annual_Report_2003/auditors.htm (638 words)

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