Audit Report The Financial Statements Of Katuete.docx

Margarita González Garizabalo VI semestre

AUDIT REPORT THE FINANCIAL STATEMENTS OF KATUETE

We have audited the Balance Sheet of the Municipality of Katuete as of December 31, 2005 and the corresponding Income Statements, Net Equity and Cash Flow For the year ended on that date. The preparation of these Financial Statements is Responsibility of the Municipal Institution and our responsibility is to issue a Opinion, based on the audit carried out. Our audit was conducted in accordance with Generally Accepted Auditing Standards And the Government Auditing Standards issued by the Comptroller General of the Republic. Such standards require that we plan and perform our work with the Purpose of obtaining reasonable assurance that the Financial Statements will not present errors Important, it also includes the evaluation of the principles of Accounting applied, as well as Such as the evaluation of the overall presentation of the Financial Statements. We believe that the audit we have conducted is a reasonable basis for our opinion: The cash flow statement presents a missing difference according to the audit of G. 239,156,961 (Guarani two hundred thirty-nine million one hundred and fifty-six thousand nine hundred and sixty And one). In our opinion, in accordance with the foregoing, the Financial Statements of the Municipality of Katuete do not reasonably present the Financial and Accounting situation, nor The results of its operations and cash flows, in accordance with the Principles of Accounting for the Fiscal Year ended 31 December 2005.