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Re-Tender / Supplementary Tender for Purchase of Surgicals / Disposables, Chemicals, Dialysis Surgicals, Suture Material & Dressing Material (Тендер №86080225ru)

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Страна: Индия
Язык: EN
Номер: 86080225
Дата публикации: 20-06-2023
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Re-advertisement: ELRC invites bids and proposals from suitably qualified and competent service providers for External Audit Services Tender. Scope of work: The Auditors will be required to: - 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 their opinion; - Obtain an understanding of internal control, including IT General Controls and Application Controls, relevant to the audit to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control; - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. Conclude on the appropriateness of the management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern; - Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation and in compliance with IFRS for SMME; - Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Council to express an opinion on the financial statements; - Communicate audit findings and make recommendations to management; and - Provide a final report with management responses on corrective actions and the presentation of the reports to the Council or its nominated committees. Location: Education Labour Relations Council, 261 West Avenue, Centurion, Pretoria, 0046 (Opposite Gautrain Station). Источник: ONLINE TENDERS

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