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Auditor
Commissions
General
RESPONSIBILITIES & DUTIES OF
AUDITOR GENERAL
According to Article 106 of Federal Constitution,
AG has the power and duties to audit and report
on the accounts of the Federal and States.
AG also perform such other duties relation to the
accounts of the Federal, State and public
authorities, as specified by the YDPA.
AG’s primary responsibility is to audit and certify
the appropriation and other accounts of the
Government and to report the result of his
examination to the YDPA, states’ rulers who laid
to Parliament or State Legislatures.
RESPONSIBILITIES & DUTIES OF
AUDITOR GENERAL
The accounts of the government include
Ministries/Departments and others, Statutory
Bodies and Miscellaneous Funds, Local
authorities and Islamic Religious Councils at
both the Federal and State level.
Enhance the standard of public accountability by
reporting and providing an assurance to
Parliament and State Legislatures through timely
and accurate reporting on the Public Accounts
and the proper management of resources.
AUDIT REPORT
Auditor’s report on FS audit of a government is
similar to an auditor’s report for the audit of
corporate FS.
Auditors issues report that express their
conclusion as to how activities or events audited
comply with the applicable predetermined
standards.
The reports are often referred as auditor’s
“opinion”.
AUDIT REPORT
Sec 9(1) of Audit Act supported the provision
required by Sec 16 of Financial Procedure Act,
where all accounts of government have to be
prepared and transmitted to the AG for his
examination, audit and preparation of reports.
Article 107 of FC stated that reports of the AG will
be submitted to YDPA.
AG may also at any time submit a report to YDPA
or Ruler of a State upon urgent matters arising in
the course of discharging his duties.